Item 11 - Corporate Services Revenue Budetary Control Report to 30 June 2025 (Period 3)
West Dunbartonshire Council · 13 August 2025
Back to Corporate Services Committee — 13 August 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Corporate Services Committee: 13th August 2025 Subject: Corporate Services Revenue – Budgetary Control Report to 30 June 2025 (Period 3) 1. Purpose 1.1 This report provides an update on the revenue financial performance to 30 June 2025 of those services under the auspices of the Corporate Services Committee (CSC). 2. Recommendations 2.1 Members are asked to i) Note the contents of this report which shows that the revenue account is currently projected to overspend against budget by £0.172m (0.43% of the total budget) at the year-end. 3. Background 3.1 At the meeting of West Dunbartonshire Council on 5 March 2025, Members agreed a total net revenue estimate of £39.835m for 2025/26 for services under the remit for Corporate Services. 4. Main Issues 4.1 The summary report at Appendix 1 identifies a projected overspend against budget of £0.172m. However, after taking into account the use of £0.515m of earmarked reserves available, there is an underlying favourable variance of £0.343m (0.86%). The majority of earmarked reserves (£0.427m) are being utilised within the Revenues and Benefits service and relate specifically to Scottish Government funding made available for the Social Welfare Fund and Department for Work and Pensions expenditure. Detailed service reports are attached as Appendix 2. 4.2 There are 5 projected annual variances in excess of £0.050m. Notes on these variances are shown within Appendix 3, with additional information on action being taken to minimize or mitigate overspends where possible. 4.3 A list of efficiencies and management adjustments falling under the CSC remit, as agreed by Council as part of setting the 2025/26 budget totalling £1.350m, is shown within Appendix 4. Current indications show that these are all on target to being achieved. ITEM 11
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5. Options Appraisal 5.1 No option appraisal was required for this report. 6. People Implications 6.1 There are no people implications. 7. Financial and Procurement Implications 7.1 Other than the financial position noted above, there are no financial or procurement implications from this budgetary control report. 8. Risk Analysis 8.1 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. 9. Equalities Impact Assessment (EIA) 9.1 No equalities impact assessment was required in relation to this report. 10. Environmental Sustainability 10.1 No assessment of environmental sustainability was required in relation to this report. 11. Consultation 11.1 All services involved in delivering the revenue budgets have been consulted in the compilation of this report. 12. Strategic Assessment 12.1 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: 13 August 2025
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Person to Contact: Janine Corr, Finance Business Partner, Church Street, Dumbarton Email: janine.corr@west-dunbarton.gov.uk Appendices: Appendix 1 : Revenue Budgetary Control 2025/26 – Summary Report Appendix 2 : Revenue Budgetary Control 2025/26 – Service Reports Appendix 3 : Analysis of Revenue Variances over £50,000 Appendix 4 : Monitoring of Savings Options Background Papers: General Services Revenue Estimates 2025/26 – Council 5 March 2025 Wards Affected: All wards