Item 16 - Corporate Services Revenue – Budgetary Control Report to 31 August 2025 (Period 5)
West Dunbartonshire Council · 12 November 2025
Back to Corporate Services Committee — 12 November 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Corporate Services Committee: 12 November 2025 Subject: Corporate Services Revenue – Budgetary Control Report to 31st August 2025 (Period 5) 1. Purpose 1.1 This report provides an update on the revenue financial performance to 31 August 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 show the revenue account is currently projected to underspend against budget by £0.376m (0.94% 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. 3.2 The 2025/26 budget included a 3% pay award assumption across all workforce categories. The pay award for SJC and Chief Officers has now been agreed at 4% for 2025/26 and 3.5% for 2026/27 and at this stage, the expectation is that the increased cost from 3% to 4% will be fully funded by the Scottish Government, with no impact on the Council’s 2025/26 financial position. This development has been reflected within the budget monitoring position and additional resources added to fund the pay award. 3.3 Budget changes worth £0.292m have been agreed to the budget set on 31 March 2025. These changes are detailed below: Description £m Budget Agreed March 2025 39.835 Additional Cost of 2025/26 Pay Award 0.259 Minor budget movements between committees. 0.033 40.127 ITEM 16
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4. Main Issues Service Delivery Position (£0.376m Favourable) 4.1 The summary report at Appendix 1 highlights a projected favourable variance (underspend) against Corporate Services of £0.376m (0.94% of the total budget). Appendix 2 provides more detailed service reports by Chief Officer. The main reason for the movement in the outturn from Period 3 is detailed in the table below with explanations for the overspend provided in Appendix 3. 4.2 Information on any projected annual variances in excess of £0.050m are highlighted and noted within Appendix 3, with additional information on action being taken to minimise or mitigate overspends where possible. £m £m P3 Favourable Variance (0.343) Movement in Variance Citizens, Culture and Facilities Comms Increased employee and Supplies/Services costs 0.051 Libraries Increased due to ongoing vacancies (0.050) Arts & Heritage Increased due to ongoing vacancies (0.068) Facilities Assistants Increased due to ongoing vacancies 0.094 Other CCF service movements less than £50k (0.008) 0.019 Resources service movements less than £50k 0.032 0.032 People & Technology service movements less than £50k (0.017) (0.017) Regulatory and Regeneration movements less than £50k (0.067) (0.067) P5 Service Delivery underlying favourable variance (0.033) (0.376) Earmarked Reserve Position 4.3 Services are anticipating the use of £0.848m (Period 3: £0.515m) of earmarked reserves. Information on the earmarked reserve spend is shown in Appendix 4. Monitoring of Efficiencies 4.4 A list of agreed efficiencies and management adjustments totalling £1.461m is shown within Appendix 5. Current indications show that £1.461m is on target to be achieved. 5. Option Appraisal
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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 The report notes the projected in-year financial position for both General Services revenue and capital budgets. 8. Risk Analysis 8.1 The main risks are as follows: The present variances should be viewed in the knowledge that there are a number of variable factors which could arise between now and 31 March which could affect the year end. 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 strategic priorities of the Council’s current Strategic Plan. This report forms part of the financial governance of the Council. __________________ Laurence Slavin Chief Officer – Resources Date: 10 October 2025 __________________________________________________________________ Person to Contact: Carol Alderson. Finance Manager Council Offices, Church Street, Dumbarton
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E-mail: carol.alderson@west-dunbarton.gov.uk Appendices: Appendix 1 - Revenue Budgetary Control 2025/26 – Corporate Summary; Appendix 2 - Revenue Budgetary Control 2025/26 – Chief Officer Summaries; Appendix 3 - Analysis of Revenue Variances over £50,000; Appendix 4 - Earmarked Balances Appendix 5 - Monitoring of Efficiencies Background Papers: • Ledger output – Period 5 • General Services Revenue Estimates 2025/26 Wards Affected All Wards