Item 14 - Corporate Services - Budgetary Control Report - Revenue P10
West Dunbartonshire Council · 21 May 2025
Back to Corporate Services Committee — 21 May 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer - Resources Corporate Services Committee – 21 May 2025 Subject: Corporate Services Revenue - Budgetary Control Report to 31 January 2025 (Period 10) 1. Purpose 1.1 The purpose of this report is to advise the Committee on the performance of the Corporate Services budget for the period to 31 January 2025. 2. Recommendations 2.1 Members are asked to: i) Note that the revenue account currently shows a projected annual favourable variance of £0.139m (0.38% of the total budget). 3. Background 3.1 Revenue Budget At the meeting of West Dunbartonshire Council on 6 March 2024, Members agreed the revenue estimates for 2024/25. A total net budget of £38.161m was approved for services under the remit for Corporate Services at that time. Since the budget changes to the value of -£1.423m have occurred, the details of these are as follows: Description £m Budget Agreed March 2024 38.161 Previously reported on 06-11-24 Removal of recharges to Central Support Allocation 0.142 Reduction in budgets in relation to Pension Fund reduced costs -2.807 Increase in Leisure Trust Management Fee Budget 0.370 Previously reported on 05-05-25 Additional Cost of 24-25 Pay Award 0.525 Minor budget movements between committees. -0.026 Subsequent Changes Disaggregation of Communities Budget 0.099 Additional Pay Award for WDLT Management Fee 0.274 36.738 ITEM 14
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4. Main Issues Revenue Budget 4.1 The summary report at Appendix 1 identifies a projected annual favourable variance (underspend) of £0.139m, however after taking into account £0.584m of earmarked reserves available the underlying favourable variance is £0.723m (1.97%). Detailed service reports are attached as Appendix 2. £m £m -0.539 Movement in Service Variances Explanations Resources -0.097 CCCF 23-24 Income from CPC not accrued -0.060 Increase in staff costs as vacancies filled. 0.051 0.025 Regulatory Ongoing delay in filling vacancies. -0.127 Reduction in anticipated planing income due to reduced Building Warrant applications. 0.109 -0.054 P&T -0.031 -0.184 -0.723 Regulatory Others Various Total Movement in Service Variances Net Underlying Favourable Variance as at P7 Net underlying favourable variance as at P10 Various Arts & Heritage Building and Cleaning PPP CCCF Others Legal Services Planning 4.2 There are ten projected annual variances in excess of £0.050m. Notes on these variances are highlighted and noted within Appendix 3, with additional information on action being taken to minimise or mitigate overspends where possible. 4.3 Although the report indicates that underlying expenditure is favourable in comparison to that anticipated during the budget exercise, the present variance should be viewed in the knowledge that there are several variable factors which could arise before 31 March 2025 and which could affect the year end results. 4.4 Appendix 4 to the report summarises the current position against the saving options agreed by council as part of setting the 2024/25 budget.
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5. People Implications 5.1 There are no people implications. 6. Financial and Procurement Implications 6.1 Other than the financial position noted above, there are no financial or procurement implications from this budgetary control report. 7. Risk Analysis 7.1 The main financial risks to the ongoing financial position relate to unforeseen costs being identified between now and the end of the financial year. This can affect all service areas 8. Equalities Impact Assessment (EIA) 8.1 No equalities impact assessment was required in relation to this report. 9. Consultation 9.1 All services involved in delivering the revenue budgets have been consulted in the compilation of this report. 10. Strategic Assessment 10.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the 5 strategic priorities of the Council’s Strategic Plan. This report forms part of the financial governance of the Council. Laurence Slavin Chief Officer Resources Date: 06 May 2025 Person to Contact: Adrian Gray, Finance Business Partner Council Offices, 16 Church Street, Dumbarton Telephone: (01389) 737838 E-mail: adrian.gray@west-dunbarton.gov.uk Appendices Appendix 1 - Revenue Budgetary Control 2024/25 - Summary Report Appendix 2 - Revenue Budgetary Control 2024/25 - Service Reports Appendix 3 - Analysis of Revenue Variances over £50,000 Appendix 4 - Monitoring of Savings Options Background Papers: General Services Revenue Estimates 2024/25 – Council 6 March 2024 Wards Affected All Wards