Item 14 Appendix 3
West Dunbartonshire Council · 21 May 2025
Back to Corporate Services Committee — 21 May 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % Audit 19 70 51 265% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Cost of Collection of Council Tax (823) (1,015) (192) 23% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Democratic and Registration Service 781 707 (74) -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Environmental Health 616 566 (50) -8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Legal Services/Trading Standards 884 788 (96) -11% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 566 515 (52) -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 31 January 2025 Budget Details Variance Analysis Variance Internal audit of council services. Variance due to a £100k reduction in projected fraud recovery target which is offset by an underspend in staff costs due to vacancies. The National Fraud Initiative is indicating a lower than expected recovery of fraudulent transactions this year. The service is also experiencing resource constraints. These two factors will result in a lower value of income recovery than anticipated in the budget. Adverse variance is anticipated. This service collects Council tax from local residents. The services also provides support and advice to those residents regarding council tax. A higher than anticipated favourable income outturn is anticipated from Statutory Additions. None required. Favourable variance is anticipated. The 3 Groups within this service (Food and Business Group, Environmental Pollution Group and Community Health Protection Group) are responsible for all aspects of Environmental Health work. The reason for the favourable variance is the number of ongoing vacancies. None required. Favourable variance is anticipated. This services deals with the administration functions and Democratic Services within the Authority. The favourable variance is due to a number of vacancies that are yet to be filled (£49k) and the remaining balance being driven by an increase in income from fees and charges. Recruitment is being undertaken to fill necessary vacancies. Favourable variance is anticipated. This services provides legal advice to the Council. The reason for the favourable variance is the number of ongoing vacancies. None required. Adverse variance is anticipated. A £208k favourable variance in employee costs is due to delays and difficulties filling vacancies. This is partly offset by a £30k adverse variance in Payments to Other Bodies and £119k adverse variance in projected income driven by reduced building warrant submissions. None required. Favourable variance is anticipated. This Service provides Building & Planning services.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % 31 January 2025 Budget Details Variance Analysis Variance Catering Services 4,732 4,678 (54) -1% Service Description Main Issues / Reason for Variance There is a favourable variance against employee costs due to a number of vacancies. Mitigating Action Anticipated Outcome Building Cleaning 1,875 1,811 (65) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Assistants 2,410 2,278 (132) -5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Management 504 560 57 11% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Management and Team Leaders for Facilities Services such as Cleaning, Catering and Facilities Assistants. There is an adverse variance against employee costs principally because turnover is not being achieved. None at present. None. None. Favourable variance anticipated. Adverse variance anticipated. There has been greater than anticipated expenditure on cleaning material costs (£69k) and urgent equipment replacements (£57k) . However, there is a favourable variance against employee costs due to a number of vacancies (£193k). This service provides Facility Assistants throughout WDC buildings. There is a favourable variance against employee costs due to a number of vacancies. Catering Services across WDC Favourable variance anticipated. This service provides cleaning services across all council buildings. Material costs and usage will be monitored. Favourable variance anticipated.