Item 11 Appendix 3
West Dunbartonshire Council · 4 February 2026
Back to Corporate Services Committee — 4 February 2026 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 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend Use of EMR RAG Status £000 £000 £000 £000 % Revenues & Benefits 2,424 2,917 427 65 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Admin Support 2,602 2,517 0 (84) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Office Accomodation 1,195 1,300 0 105 9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Arts and Heritage 306 219 0 (87) -28% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Catering Services 5,095 5,432 0 337 7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning 2,128 2,066 0 (62) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Assistants 2,739 2,560 0 (179) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Favourable variance There is a favourable variance against employee costs as a result of vacancies. 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 the provision & protection of Arts & Heritage There is a favourable variance against employee costs as a result of vacancies. none necessary Favourable variance None. None. Although 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 was highlighted as a 2026/27 budget pressure in the June 2025 Finance Update to Council. This service provides cleaning services across all council buildings. None. Favourable variance Provision of Shared Office Accommodation. The adverse variance is attributable to higher than anticipated electricity costs versus budget. None. Adverse variance This services deals with administration functions within the Authority. Employee turnover is ahead of budget together with an uplift in recharges None required. Favourable variance is anticipated. Overspend on employee costs due to shortfall in achieving the £79k turnover target. 31 October 2025 Budget Details Variance Analysis Variance after the use of EMR The service provided by this area deal with benefits, council tax and debt recovery. None required. Adverse Variance