Item 11 Appendix 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 APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % Revenues & Benefits 2,408 2,846 438 18% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Office Accommodation 1,194 1,275 81 7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Catering Services 5,056 5,262 206 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning 2,109 1,962 (147) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning PPP (103) (162) (59) 58% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Assistants 2,783 2,425 (358) -13% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Favourable variance This service provides cleaning services to PPP schools. There is a favourable variance against employee costs as a result of vacancies. None. Favourable variance This service provides Facility Assistants throughout WDC buildings. There is a favourable variance against employee costs as a result of vacancies. Catering Services across WDC Adverse variance This service provides cleaning services across all council buildings. None. Favourable variance There is a favourable variance against employee costs as a result of vacancies. None. None. There is a favourable variance against employee costs as a result of vacancies. This has been offset by an adverse variance against income. The income budget was overstated and includes £350k which was also shown within General Revenue Grant income. This has been highlighted as a 2026/27 budget pressure in the June 2025 Finance Update to Council. Provision of Shared Office Accommodation. The adverse variance is attributable to higher than anticipated electricity costs versus budget. None. Adverse variance This adverse variance is fully offset by the use of earmarked reserves: £374k in relation to the Social Welfare Fund and £53k DWP funding, that was part of the 24/25 Scottish Government revenue funding which was carried forward for use into 25/26. Both reserves will be fully utilised in year. 30 June 2025 Budget Details Variance Analysis Variance The service provided by this area deal with benefits, council tax and debt recovery. None required. Adverse Variance