Item 16 - CSC Capital BCR (Period 10)
West Dunbartonshire Council · 27 May 2026
Back to Corporate Services Committee — 27 May 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer – Resources Corporate Services Committee – 27 May 2026 ___________________________________________________________________ Subject: Corporate Services Capital Budgetary Control Report to 31 January 2026 (Period 10) 1. Purpose 1.1 This report provides an update on the Corporate Services capital programme to 31 January 2026. 2. Recommendations 2.1 Committee is asked to: i) Note the current position of the 2025/26 capital budget for Corporate Services ii) Note the revised completion dates in respect of 2 projects detailed in Appendix 2 (Para 4.4). iii) Note the reprofiling of 4 projects in Appendix 3 of (£0.669m) over the project life. 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 7 as reported to Corporate Services Committee on 4 February 2026. Exhibit 1: Revised Capital Budget as at 31 October 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 and 4 February 0.015 (0.094) Approved P&T Capital Bid – Data Strategy 0.027 0.027 Revised Capital Budget as at Period 7 4.120 29.234 ITEM 16
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4.2 Progress against the 2025/26 capital plan is detailed in: Appendix 1 – Project Life Summary by Chief Officer Appendix 2 – Projects Off Track 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 2 highlights 2 projects currently showing as off-track, all of which are due to revised completion dates. • Project RES 4 (Community Success Capital Fund) is off-track due to no active or pending requests for funding. • Project RES 5 (Community Sports Success) is off track due to no active or pending requests for funding. 4.5 Appendix 3 highlights 4 projects where the expenditure requires to be reprofiled but there is no need for additional budget. 4.6 Exhibit 2 sets out the revised capital budget at period 10 after amending it to reflect the Council decisions taken in relation to the agenda item, General Services Capital Report Budgetary Control Report (Period 10) on the 25 of March. Exhibit 2: Revised Capital Budget 2025/26 (£m) Project Life (£m) Corporate Services Capital Budget as at 31 October 2025 4.120 29.234 Approved Review of Capital Programme (Para 4.9) (0.033) (0.421) Projects completed and removed (Para 4.10) 0 (3.173) Projects complete at 31 January 2026 (Para 4.11) (0.010) (0.512) Proposed revised Capital Budget as at Period 10 4.077 25.128 Reprofiling over project life (Appendix 3) (0.669) 0 Proposed revised Capital Budget as at Period 10 after Council Approval 3.408 25.128 4.8 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 £4.077m. Spend as at period 10 is £1.975m (57.94%) of the current forecast spend of £3.408m.
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4.9 Following the Review of West Dunbartonshire Council’s Capital Programme paper approved by Council on 17 December 2025 with one amendment per the motion, the changes below have been applied to the capital plan: • Projects removed o Legal Case Management System (RR 1) - £0.033m • Projects with reduced budget allocation o Finance Ledger System (RES 11) - £0.200m o Development of Workforce Management System (P&T 4) - £0.188m 4.10 Following the above adjustments, historic project life budgets completed and removed have been applied which reduces project life by £3.173m. 4.11 Additionally Cost of Living (RES 3) has been completed at 31 January 2026. 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 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.
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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: 15 April 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 2 - Projects Off Track Appendix 3 - Changes to Capital Plan for Noting Appendix 4 - All Approved Projects 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 Review of West Dunbartonshire Councils Capital Programme – Council 17 December 2025 Capital Budgetary Control Report (P10) – Council 24 March 2026 Wards Affected All Wards