Item 12 - Corporate Services Capital Budgetary Control Report to 31 October 2025 (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 the Chief Officer – Resources Corporate Services Committee – 4 February 2026 ___________________________________________________________________ Subject: Corporate Services Capital Budgetary Control Report to 31 October 2025 (Period 7) 1. Purpose 1.1 This report provides an update on the Corporate Services capital programme to 31 October 2025. 2. Recommendations 2.1 Committee is asked to: i) Note the current position of the 2025/26 capital budget for Corporate Services ii) Note that the project life total is currently on track. 3. Background 3.1 On 5 March 2025 the Council approved the updated General Services Capital Plan for 2025/2026 to 2033/34. The three years from 2025/26 to 2027/28 were approved in detail with the remaining years being indicative. The budget agreed under the auspice of Corporate Services Committee was £4.078m for 2025/26 and £29.301m for the project life budget. 4. Main Issues 4.1 Exhibit 1 sets out the revised capital budget at period 5 as reported to Corporate Services Committee on 12 November 2025. Exhibit 1: Revised Capital Budget as at 31 August 2025. 2025/26 (£m) Project Life (£m) Corporate Services Capital Budget Agreed 5 March 2025 4.078 29.301 Reprofiling reported to committee on 13 August 0.133 (0.094) Approved P&T Capital Bid – Data Strategy 0.027 0.027 Revised Capital Budget as at Period 5 4.238 29.234 4.2 Progress against the 2025/26 capital plan is detailed in: Appendix 1 – Project Life Summary by Chief Officer ITEM 12
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Appendix 2 – Projects Off Track – not required for period 7 as there are no off track projects to report. Appendix 3 – Changes to Capital Plan for Noting Appendix 4 – All Projects 4.3 The overall program summary report at Appendix 1 shows that planned expenditure against the budget is currently on track. Note Appendix 1 is constructed assuming all changes in this report are approved. 4.4 Appendix 3 highlights 1 project where the expenditure requires to be reprofiled but there is no need for additional budget. 4.5 Exhibit 2 sets out the revised capital budget at period 7 after approval of the General Services Capital Report Budgetary Control Report (Period 7) by Council on the 17th of December of the recommendation contained within this report. 4.6 Decisions taken on 17 December 2025 at Council on the Financial Update (savings taken) and the Review of West Dunbartonshire Councils Capital Programme will be applied to the P10 Capital BCR due to the timing differences of the reports. Exhibit 2: Revised Capital Budget 2025/26 (£m) Project Life (£m) Corporate Services Capital Budget as at 31 August 2025 4.238 29.234 No changes to capital budgets 0 0 Proposed revised Capital Budget as at Period 7 4.238 29.234 Reprofiling over project life (Appendix 3) (0.118) 0 Proposed revised Capital Budget as at Period 7 after Council Approval 4.120 29.234 4.7 Appendix 4 shows all projects with approved in year and project life budgets as well as anticipated expenditure. It highlights the 2025/26 budget is £4.238m. Spend as at period 7 is £1.129m (27.41%) of the current forecast spend of £4.120m. 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
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7.1 The report notes the projected in-year financial position for capital budgets. 8. Risk Analysis 8.1 The main risks are as follows: (a) The reported 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 results for capital budgets. (b) As a consequence of current market conditions, inflation is at an all-time high and interest rates continue to be volatile. To forecast for the full year costs budget assumptions have been required. These assumptions continue to change regularly and therefore it is likely the projected year end budgetary position will change from that reported. 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 capital 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: 05 January 2026 ________________ Person to Contact: Lynsey Dickson, Finance Business Partner Council Offices, Church Street, Dumbarton E-mail: lynsey.dickson@west-dunbarton.gov.uk Appendices: Appendix 1 - Project Life Summary Appendix 3 - Changes to Capital Plan for Noting Appendix 4 - All Approved Projects
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Background Papers: General Services Capital Plan Update - Council 5 March 2025 Capital Budgetary Control Report (P3) – Council 27 August 2025 Capital Budgetary Control Report (P5) – Council 29 October 2025 Capital Budgetary Control Report (P7) – Council 17 December 2025 Wards Affected All Wards