Item 15 - CSC Revenue BCR (Period 10)
West Dunbartonshire Council · 27 May 2026
Back to Corporate Services Committee — 27 May 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Corporate Services Committee: 27 May 2026 Subject: Corporate Services Revenue – Budgetary Control Report to 31st January 2026 (Period 10) 1. Purpose 1.1 This report provides an update on the revenue financial performance to 31 January 2026 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 £0.607m (1.51% of the total budget) at the year-end. 3. Background 3.1 The revised 2025/26 revenue budget presented to Committee in January was £40.229m. Since then, changes worth £0.002m have been agreed to the budget which revises the 2025/26 budget as follows: £m Revised budget as at Period 7 40.229 Minor budget movements between committees. 0.002 Revised budget as at Period 10 40.231 4. Main Issues Service Delivery Position (£0.607m Favourable) 4.1 The summary report at Appendix 1 highlights a projected favourable variance (underspend) against Corporate Services of £0.607m (1.51% 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 7 is detailed in the table below with explanations for the underspend 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. ITEM 15
Page 2
£m £m Variance at Period 7 (0.138) Movement in Variance Resources: • Audit- favourable variance due to vacancies • Finance- favourable movement in employee costs due to vacancies and a reduction in computer software charges • Cost of Collection Rate & Council Tax – increase income from Statutory Additions • Office Accommodation- increase in income from charges to users (0.073) (0.062) (0.189) (0.056) (0.380) Regulatory and Regeneration: • Planning – reduction in employee costs due to vacancies and an increase in income received • Other service movement less than £50k (0.065) (0.005) (0.070) People & Technology: • Other service movements less than £50k (0.050) (0.050) Citizens, Culture and Facilities: • Other service movements less than £50k 0.031 0.031 Period 10 underlying favourable variance (0.607) Earmarked Reserve Position 4.3 Services are anticipating the use of £0.737m (Period 7: £0.891m) of earmarked reserves. This is a reduction in planned spend of £0.154m in 2025/26, resulting in an increased carry forward to be used mainly to support local foodbanks as approved at Council 5 March 2026. 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. 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.
Page 3
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: 27 May 2026 __________________________________________________________________ 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
Page 4
Background Papers: • Ledger output – Period 10 • General Services Revenue Estimates 2025/26 Wards Affected All Wards