Item 15 - Appendix 3
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 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 % Audit 291 219 0 (72) -25% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Cost of Collection of Council Tax (1,072) (1,228) 0 (156) 15% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Admin Support 2,602 2,510 0 (91) -4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Environmental Health 575 507 0 (67) -12% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 31 January 2026 Budget Details Variance Analysis Variance after the use of EMR Internal audit of council services. Favourable variance arising from underspend in staffing costs due to vacant posts. No action required. A favourable variance is anticipated. This service collects Council tax from local residents. The services also provides support and advice to those residents regarding council tax. A higher than anticipated favourable income outturn is anticipated from Statutory Additions. None required. Favourable variance is anticipated. The 3 Groups within this service (Food and Business Group, Environmental Pollution Group and Community Health Protection Group) are responsible for all aspects of Environmental Health work. The reason for the favourable variance is the number of ongoing vacancies. None Required Favourable variance is anticipated. 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. ITEM 15 - APPENDIX 3
Page 2
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 % 31 January 2026 Budget Details Variance Analysis Variance after the use of EMR Planning 557 504 52 (105) -19% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Arts and Heritage 306 212 0 (94) -31% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Catering Services 5,095 5,469 0 374 7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Assistants 2,739 2,545 0 (194) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The favourable variance is attributable to employee vacancies and income from planning pre-applications. None required. Favourable variance is anticipated. There is a favourable variance against employee costs as a result of vacancies. none necessary Favourable variance None. None. Although there is a small favourable variance against employee costs as a result of vacancies this has been offset by adverse variances against food purchases and kitchen equipment repairs and, particularly, 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 Building & Planning services. Favourable variance 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