Item 11 - Corporate Services Revenue – Budgetary Control Report to 31st October 2005 (Period 7)
West Dunbartonshire Council · 4 February 2026
Back to Corporate Services Committee — 4 February 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Corporate Services Committee: 21 January 2026 Subject: Corporate Services Revenue – Budgetary Control Report to 31st October 2025 (Period 7) 1. Purpose 1.1 This report provides an update on the revenue financial performance to 31 October 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 £0.138m (0.34% 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 The revised 2025/26 revenue budget presented to Committee in November was £40.127m. Since then, changes worth £0.102m have been agreed to the budget which revises the 2025/26 budget as follows: £m Revised budget as at Period 5 40.127 Transfer of School Crossing Patrollers 0.099 Minor budget movements between committees. 0.003 Revised budget as at Period 7 40.229 ITEM 11
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4. Main Issues Service Delivery Position (£0.138m Favourable) 4.1 The summary report at Appendix 1 highlights a projected favourable variance (underspend) against Corporate Services of £0.138m (0.34% 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 5 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 Variance at Period 5 (0.376) Movement in Variance Citizens, Culture and Facilities: Catering - Increased employee, transport and Supplies/Service Cost Facilities Assistants – Increased employee and Supplies/Service Cost Other service movements less than £50k 0.164 0.085 (0.008) 0.241 Resources: Revs & Benefits – Increased cost for 3rd party admin for Social Welfare Fund Office Accommodation – Non Domestic Rates higher than budgeted Other service movements less than £50k 0.026 0.020 0.009 0.055 People & Technology: Other service movements less than £50k (0.013) (0.013) Regulatory and Regeneration: Other service movements less than £50k (0.045) (0.045) Period 7 underlying favourable variance (0.138) Earmarked Reserve Position 4.3 Services are anticipating the use of £0.891m (Period 5: £0.892m) 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 £1.527m is shown within Appendix 5. Current indications show that £1.377m is on target to be achieved.
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5. Option 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 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: 21 January 2026 __________________________________________________________________
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Person to Contact: Carol Alderson. Finance Manager Council Offices, Church Street, Dumbarton 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 – Service Summaries; Appendix 3 - Analysis of Revenue Variances over £50,000; Appendix 4 - Earmarked Balances Appendix 5 - Monitoring of Efficiencies Background Papers: Ledger output – Period 7 General Services Revenue Estimates 2025/26 Wards Affected All Wards