Item 15 - Appendix 2
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.
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WEST DUNBARTONSHIRE COUNCIL REVENUE BUDGETARY CONTROL 2025/26 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 January 2026 Total Budget 2025/26 YTD Spend 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status £000 £000 £000 £000 % £000 £000 Employee 32,197 26,092 31,284 (915) (3%) 6 (921) Property 2,280 1,914 2,349 69 3% 0 69 Transport and Plant 3,514 3,548 3,480 (34) (1%) 0 (34) Supplies, Services and Admin 3,428 3,316 4,329 903 26% 520 382 Payments to Other Bodies 37,762 25,791 37,827 64 0% 45 19 Other 0 0 0 0 0% 150 (150) Gross Expenditure 79,181 60,662 79,269 87 0% 721 (633) Income (38,950) (23,088) (38,908) 42 0% 16 26 Net Expenditure 40,231 37,574 40,361 130 0% 737 (607) £000 £000 £000 £000 % £000 £000 Employee 341 213 268 (73) (21%) 0 (73) Property 0 0 0 0 0% 0 0 Transport and Plant 3 3 3 0 3% 0 0 Supplies, Services and Admin 0 0 0 0 0% 0 0 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 344 216 271 (73) (21%) 0 (73) Income (53) (42) (52) 1 2% 0 1 Net Expenditure 291 174 219 (72) (25%) 0 (72) £000 £000 £000 £000 % £000 £000 Employee 1,589 1,332 1,597 9 1% 0 9 Property 0 0 0 0 0% 0 0 Transport and Plant 50 (0) 11 (39) (78%) 0 (39) Supplies, Services and Admin 2 34 34 32 1476% 32 0 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 1,641 1,367 1,643 2 0% 32 (30) Income (103) (89) (103) 1 1% 0 1 Net Expenditure 1,538 1,278 1,540 3 0% 32 (29) £000 £000 £000 £000 % £000 £000 Employee 0 0 0 0 0% 0 0 Property 0 0 0 0 0% 0 0 Transport and Plant 0 0 0 0 0% 0 0 Supplies, Services and Admin 0 0 0 0 0% 0 0 Payments to Other Bodies 32,426 20,635 32,426 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 32,426 20,635 32,426 0 0% 0 0 Income (30,225) (17,962) (30,225) 0 0% 0 0 Net Expenditure 2,201 2,672 2,201 0 0% 0 0 £000 £000 £000 £000 % £000 £000 Employee 1,981 1,703 2,038 57 3% 0 57 Property 2 1 2 0 0% 0 0 Transport and Plant 30 13 41 11 36% 0 11 Supplies, Services and Admin 855 1,112 1,326 472 55% 427 44 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 2,867 2,830 3,407 539 19% 427 112 Income (443) (430) (508) (64) (15%) 0 (64) Net Expenditure 2,424 2,399 2,899 475 20% 427 48 Service Summary Variance 2025/26 All Services Audit Finance Rent Rebates & Allowances Revenues & Benefits ITEM 15 - APPENDIX 2
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 January 2026 Total Budget 2025/26 YTD Spend 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status Service Summary Variance 2025/26 £000 £000 £000 £000 % £000 £000 Employee 407 336 404 (3) (1%) 0 (3) Property 0 0 0 0 0% 0 0 Transport and Plant 49 32 65 16 33% 0 16 Supplies, Services and Admin 42 42 45 3 7% 0 3 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 498 410 514 16 3% 0 16 Income (61) (64) (64) (3) (5%) 0 (3) Net Expenditure 437 345 450 13 3% 0 13 £000 £000 £000 £000 % £000 £000 Employee 0 0 0 0 0% 0 0 Property 0 0 0 0 0% 0 0 Transport and Plant 3 0 3 0 0% 0 0 Supplies, Services and Admin 89 0 113 24 27% 0 24 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 91 0 116 24 26% 0 24 Income (120) 0 (180) (60) (50%) 0 (60) Net Expenditure (29) 0 (64) (36) 124% 0 (36) £000 £000 £000 £000 % £000 £000 Employee 0 0 0 0 0% 0 0 Property 0 0 0 0 0% 0 0 Transport and Plant 44 73 81 37 84% 0 37 Supplies, Services and Admin 30 22 30 0 0% 0 0 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 74 95 111 37 50% 0 37 Income (1,146) (334) (1,339) (193) (17%) 0 (193) Net Expenditure (1,072) (239) (1,228) (156) 15% 0 (156) £000 £000 £000 £000 % £000 £000 Employee 607 514 614 7 1% 0 7 Property 0 0 0 0 0% 0 0 Transport and Plant 0 0 0 (0) (50%) 0 (0) Supplies, Services and Admin 2 2 2 (0) (4%) 0 (0) Payments to Other Bodies 76 76 76 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 685 592 692 7 1% 0 7 Income (80) (4) (80) 0 0% 0 0 Net Expenditure 605 588 612 7 1% 0 7 £000 £000 £000 £000 % £000 £000 Employee 1,693 1,384 1,653 (39) (2%) 0 (39) Property 0 0 0 0 0% 0 0 Transport and Plant 7 2 3 (4) (16%) 0 (4) Supplies, Services and Admin 25 25 36 11 0% 0 11 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 1,724 1,411 1,692 (32) (2%) 0 (32) Income (115) (102) (115) (0) (0%) 0 (0) Net Expenditure 1,609 1,309 1,577 (32) (2%) 0 (32) Cost of Collection of Rates Finance Service Centre Democratic and Registration Service Cost of Collection of Council Tax Procurement
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 January 2026 Total Budget 2025/26 YTD Spend 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status Service Summary Variance 2025/26 £000 £000 £000 £000 % £000 £000 Employee 2,612 2,146 2,554 (59) (2%) 0 (59) Property 0 0 0 0 0% 0 0 Transport and Plant 11 5 11 0 0% 0 0 Supplies, Services and Admin 0 0 0 0 0% 0 0 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 2,623 2,152 2,565 (59) (2%) 0 (59) Income (22) (37) (54) (33) (151%) 0 (33) Net Expenditure 2,602 2,115 2,510 (91) (4%) 0 (91) £000 £000 £000 £000 % £000 £000 Employee 833 628 766 (67) (8%) 0 (67) Property 6 3 6 0 0% 0 0 Transport and Plant 10 5 10 (1) (6%) 0 (1) Supplies, Services and Admin 22 25 30 8 37% 0 8 Payments to Other Bodies 77 58 77 (0) (0%) 0 (0) Other 0 0 0 0 0% 0 0 Gross Expenditure 949 718 889 (59) (6%) 0 (59) Income (374) (334) (382) (8) (2%) 0 (8) Net Expenditure 575 385 507 (67) (12%) 0 (67) £000 £000 £000 £000 % £000 £000 Employee 236 195 235 (1) (0%) 0 (1) Property 0 0 0 0 0% 0 0 Transport and Plant 1 0 1 0 0% 0 0 Supplies, Services and Admin 8 9 10 2 25% 0 2 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 244 204 245 1 1% 0 1 Income (465) (418) (477) (11) (2%) 0 (11) Net Expenditure (221) (214) (231) (10) 4% 0 (10) £000 £000 £000 £000 % £000 £000 Employee 950 705 856 (94) (10%) 0 (94) Property 0 0 0 0 0% 0 0 Transport and Plant 3 2 3 (0) (9%) 0 (0) Supplies, Services and Admin 18 41 54 35 192% 0 35 Payments to Other Bodies 1 0 1 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 973 748 914 (59) (6%) 0 (59) Income (88) (43) (52) 37 41% 0 37 Net Expenditure 885 705 862 (23) (3%) 0 (23) £000 £000 £000 £000 % £000 £000 Employee 1,102 878 1,054 (48) (4%) 0 (48) Property 0 0 0 0 0% 0 0 Transport and Plant 2 0 1 (1) (60%) 0 (1) Supplies, Services and Admin 24 81 86 62 257% 52 10 Payments to Other Bodies 173 91 149 (23) (13%) 0 (23) Other 0 0 0 0 0% 0 0 Gross Expenditure 1,300 1,051 1,290 (10) (1%) 52 (62) Income (743) (612) (786) (43) (6%) 0 (43) Net Expenditure 557 439 504 (53) (10%) 52 (105) Legal Services/Trading Standards Licensing Planning Central Admin Support Environmental Health
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 January 2026 Total Budget 2025/26 YTD Spend 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status Service Summary Variance 2025/26 £000 £000 £000 £000 % £000 £000 Employee 915 792 971 56 6% 0 56 Property 0 0 0 0 0% 0 0 Transport and Plant 4 2 4 0 0% 0 0 Supplies, Services and Admin 0 0 0 0 0% 0 0 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 919 793 975 56 6% 0 56 Income (17) (13) (49) (32) (184%) 0 (32) Net Expenditure 902 780 926 25 3% 0 25 £000 £000 £000 £000 % £000 £000 Employee 1,628 1,366 1,618 (10) (1%) 6 (17) Property 1 1 1 0 0% 0 0 Transport and Plant 8 32 20 12 156% 0 12 Supplies, Services and Admin 280 169 270 (10) (4%) 0 (10) Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 1,918 1,567 1,910 (8) (0%) 6 (14) Income (55) (31) (32) 24 43% 0 24 Net Expenditure 1,863 1,536 1,878 15 1% 6 9 £000 £000 £000 £000 % £000 £000 Employee 2,459 2,017 2,411 (49) (2%) 0 (49) Property 2 2 2 0 4% 0 0 Transport and Plant 3,160 3,294 3,110 (50) (2%) 0 (50) Supplies, Services and Admin 3 0 0 (3) (100%) 0 (3) Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 5,624 5,313 5,522 (101) (2%) 0 (101) Income (530) (198) (467) 63 12% 0 63 Net Expenditure 5,093 5,115 5,055 (38) (1%) 0 (38) £000 £000 £000 £000 % £000 £000 Employee 0 0 0 0 0% 0 0 Property 0 0 0 0 0% 0 0 Transport and Plant 0 0 0 0 0% 0 0 Supplies, Services and Admin 0 9 9 9 0% 9 0 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 0 9 9 9 0% 9 0 Income 0 0 0 0 0% 0 0 Net Expenditure 0 9 9 9 0% 9 0 £000 £000 £000 £000 % £000 £000 Employee 290 243 289 (1) (1%) 0 (1) Property 0 0 0 0 0% 0 0 Transport and Plant 0 0 0 (0) (100%) 0 (0) Supplies, Services and Admin 9 10 10 2 18% 0 2 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 299 253 299 (0) (0%) 0 (0) Income (22) 0 0 22 100% 16 6 Net Expenditure 277 253 299 21 8% 16 5 Transactional Services Strategic People and Change Information Services Legal Fees & Settlement Communications & Marketing
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 January 2026 Total Budget 2025/26 YTD Spend 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status Service Summary Variance 2025/26 £000 £000 £000 £000 % £000 £000 Employee 1,532 1,244 1,479 (53) (3%) 0 (53) Property 0 0 0 0 0% 0 0 Transport and Plant 0 0 0 (0) (100%) 0 (0) Supplies, Services and Admin 63 51 84 21 33% 0 21 Payments to Other Bodies 0 0 0 0 71% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 1,595 1,296 1,563 (32) (2%) 0 (32) Income (209) (214) (214) (5) (2%) 0 (5) Net Expenditure 1,386 1,082 1,349 (37) (3%) 0 (37) £000 £000 £000 £000 % £000 £000 Employee 227 189 225 (2) (1%) 0 (2) Property 0 0 0 0 0% 0 0 Transport and Plant 0 0 0 0 0% 0 0 Supplies, Services and Admin 0 0 0 0 0% 0 0 Payments to Other Bodies 14 4 7 (8) (54%) 0 (8) Other 0 0 0 0 0% 0 0 Gross Expenditure 241 194 232 (9) (4%) 0 (9) Income 0 (3) (3) (3) 0% 0 (3) Net Expenditure 241 191 229 (12) (5%) 0 (12) £000 £000 £000 £000 % £000 £000 Employee 158 138 160 2 1% 0 2 Property 293 223 245 (48) (17%) 0 (48) Transport and Plant 0 0 0 0 0% 0 0 Supplies, Services and Admin 40 20 27 (13) (33%) 0 (13) Payments to Other Bodies 0 1 1 1 0% 0 1 Other 0 0 0 0 0% 0 0 Gross Expenditure 492 382 432 (59) (12%) 0 (59) Income (153) (135) (140) 13 8% 0 13 Net Expenditure 339 246 292 (46) (14%) 0 (46) £000 £000 £000 £000 % £000 £000 Employee 127 101 128 1 1% 0 1 Property 1,239 1,136 1,344 105 8% 0 105 Transport and Plant 0 0 0 0 0% 0 0 Supplies, Services and Admin 42 45 41 (1) (4%) 0 (1) Payments to Other Bodies 20 0 20 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 1,428 1,282 1,532 104 7% 0 104 Income (233) 348 (288) (55) (24%) 0 (55) Net Expenditure 1,195 1,630 1,244 49 4% 0 49 £000 £000 £000 £000 % £000 £000 Employee 1,391 1,136 1,344 (47) (3%) 0 (47) Property 276 210 262 (15) (5%) 0 (15) Transport and Plant 15 12 16 1 4% 0 1 Supplies, Services and Admin 161 147 188 27 17% 0 27 Payments to Other Bodies 0 6 6 6 0% 0 6 Other 0 0 0 0 0% 0 0 Gross Expenditure 1,844 1,510 1,815 (29) (2%) 0 (29) Income (11) (21) (21) (10) (91%) 0 (10) Net Expenditure 1,833 1,489 1,794 (39) (2%) 0 (39) Office Accomodation Libraries Clydebank Town Hall Citizen Services Performance & Strategy
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 January 2026 Total Budget 2025/26 YTD Spend 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status Service Summary Variance 2025/26 £000 £000 £000 £000 % £000 £000 Employee 327 202 232 (95) (29%) 0 (95) Property 3 6 10 7 261% 0 7 Transport and Plant 0 0 0 (0) (94%) 0 (0) Supplies, Services and Admin 23 7 23 0 1% 0 0 Payments to Other Bodies 13 4 10 (4) (28%) 0 (4) Other 0 0 0 0 0% 0 0 Gross Expenditure 366 220 274 (92) (25%) 0 (92) Income (60) (62) (62) (2) (3%) 0 (2) Net Expenditure 306 158 212 (94) (31%) 0 (94) £000 £000 £000 £000 % £000 £000 Employee 4,280 3,561 4,255 (25) (1%) 0 (25) Property 113 89 115 3 2% 0 3 Transport and Plant 110 68 92 (18) (17%) 0 (18) Supplies, Services and Admin 1,873 1,347 1,919 46 2% 0 46 Payments to Other Bodies 29 52 52 24 84% 0 24 Other 0 0 0 0 0% 0 0 Gross Expenditure 6,404 5,117 6,433 29 0% 0 29 Income (1,309) (211) (964) 345 26% 0 345 Net Expenditure 5,095 4,906 5,469 374 7% 0 374 £000 £000 £000 £000 % £000 £000 Employee 2,193 1,708 2,085 (108) (5%) 0 (108) Property 239 153 234 (5) (2%) 0 (5) Transport and Plant 2 0 1 (1) (45%) 0 (1) Supplies, Services and Admin 17 34 36 20 119% 0 20 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 2,450 1,895 2,356 (94) (4%) 0 (94) Income (322) (97) (251) 71 22% 0 71 Net Expenditure 2,128 1,798 2,105 (23) (1%) 0 (23) £000 £000 £000 £000 % £000 £000 Employee 941 766 916 (25) (3%) 0 (25) Property 60 39 60 0 0% 0 0 Transport and Plant 0 0 0 0 0% 0 0 Supplies, Services and Admin 9 1 9 0 1% 0 0 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 1,010 806 985 (25) (2%) 0 (25) Income (1,105) (1,105) (1,105) 0 0% 0 0 Net Expenditure (95) (299) (120) (25) 27% 0 (25) Arts and Heritage Catering Services Building Cleaning PPP Building Cleaning
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 CORPORATE SERVICES COMMITTEE DETAIL PERIOD END DATE 31 January 2026 Total Budget 2025/26 YTD Spend 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status Service Summary Variance 2025/26 £000 £000 £000 £000 % £000 £000 Employee 2,743 2,076 2,517 (226) (8%) 0 (226) Property 44 52 67 23 52% 0 23 Transport and Plant 0 0 0 (0) (79%) 0 (0) Supplies, Services and Admin 12 2 7 (5) (38%) 0 (5) Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 2,799 2,130 2,591 (208) (7%) 0 (208) Income (60) (44) (46) 15 24% 0 15 Net Expenditure 2,739 2,086 2,545 (194) (7%) 0 (194) £000 £000 £000 £000 % £000 £000 Employee 541 430 516 (25) (5%) 0 (25) Property 0 0 0 0 0% 0 0 Transport and Plant 2 3 3 1 73% 0 1 Supplies, Services and Admin (259) 33 (109) 150 (58%) 0 150 Payments to Other Bodies 22 22 22 0 1% 0 0 Other 0 0 0 0 0% 150 (150) Gross Expenditure 305 488 432 127 42% 150 (23) Income 0 (15) (15) (15) 0% 0 (15) Net Expenditure 305 473 417 112 37% 150 (38) £000 £000 £000 £000 % £000 £000 Employee 0 0 0 0 0% 0 0 Property 0 0 0 0 0% 0 0 Transport and Plant 0 0 0 0 0% 0 0 Supplies, Services and Admin 0 0 0 0 0% 0 0 Payments to Other Bodies 4,833 4,772 4,909 76 2% 45 31 Other 0 0 0 0 0% 0 0 Gross Expenditure 4,833 4,772 4,909 76 2% 45 31 Income (739) (717) (739) (0) (0%) 0 (0) Net Expenditure 4,094 4,055 4,170 76 2% 45 31 £000 £000 £000 £000 % £000 £000 Employee 0 0 0 0 0% 0 0 Property 0 0 0 0 0% 0 0 Transport and Plant 0 3 3 3 0% 0 3 Supplies, Services and Admin 35 49 49 13 38% 0 13 Payments to Other Bodies 78 70 70 (8) (11%) 0 (8) Other 0 0 0 0 0% 0 0 Gross Expenditure 114 121 121 8 7% 0 8 Income (86) (96) (96) (10) (12%) 0 (10) Net Expenditure 28 25 25 (3) (9%) 0 (3) £000 £000 £000 £000 % £000 £000 Employee 95 87 101 6 6% 0 6 Property 0 0 0 0 0% 0 0 Transport and Plant 0 0 0 0 0% 0 0 Supplies, Services and Admin 4 0 2 (3) (63%) 0 (3) Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 0 Gross Expenditure 99 87 103 3 3% 0 3 Income 0 0 0 0 0% 0 0 Net Expenditure 99 87 103 3 3% 0 3 School Crossing Patrollers Facilities Assistants Facilities Management Leisure Management Events