Item 09 - Corporate Services Revenue – Budgetary Control Report to 30 June 2026 (Period 3)
West Dunbartonshire Council · 19 August 2026
Back to Corporate Services Committee — 19 August 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Corporate Services Committee: 19th August 2026 Subject: Corporate Services Revenue – Budgetary Control Report to 30 June 2026 (Period 3) 1. Purpose 1.1 This report provides an update on the revenue financial performance to 30 June 2026 of those services under the auspices of the Corporate Services Committee. 2. Recommendations 2.1 Members are asked to i) Note the contents of this report which shows that the revenue account is currently projected to overspend against budget by £0.459m (0.01% of the total budget) at the year-end. ii) Note the current projected use of earmarked reserves of £0.336m. More details are provided in section 4.3 and Appendix 4. 3. Background 3.1 At the meeting of West Dunbartonshire Council on 4 March 2026, Members agreed a total net revenue estimate of £43.946m for 2026/27 for services under the remit for the Corporate Services Committee. 4. Main Issues Service Delivery Position (£0.459m Adverse) 4.1 The summary report at Appendix 1 identifies a projected adverse variance (overspend) against Corporate Services of £0.459m (0.01% of the total budget). Detailed service reports are attached as Appendix 2. 4.2 There are 4 projected annual variances in excess of £0.050m. Notes on these variances are shown within Appendix 3, with additional information on action being taken to minimize or mitigate overspends where possible. Earmarked Reserve Position 4.3 Services are anticipating the use of £0.336m of earmarked reserves, which includes £0.054m from the smoothing fund. Information on the earmarked reserve spend is shown in Appendix 4. ITEM 9
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Monitoring of Efficiencies 4.4 A list of efficiencies and management adjustments falling under the Corporate Services Committee remit, as agreed by Council as part of setting the 2026/27 budget, totaling £1.593m, is shown within Appendix 5. Current indications are that £1.593m (100%) will be achieved. 5. Options 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. 8. Risk Analysis 8.1 The main financial risks to the ongoing financial position relate to unforeseen costs being identified between now and the end of the financial year. This can affect all service areas. 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 5 strategic priorities of the Council’s Strategic Plan. This report forms part of the financial governance of the Council.
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Laurence Slavin Chief Officer, Resources Date: 21 July 2026 Person to Contact: Karen Shannon, Section Head – Financial, Administration & Control, Church Street, Dumbarton Email: Karen.Shannon@west-dunbarton.gov.uk Appendices: Appendix 1 : Revenue Budgetary Control 2026/27 – Corporate Summary Appendix 2 : Revenue Budgetary Control 2026/27 – Service Summaries Appendix 3 : Analysis of Revenue Variances over £50,000 Appendix 4 : Earmarked Balances Appendix 5 : Monitoring of Efficiencies Background Papers: • General Services Revenue Estimates 2026/27 – Council 4 March 2026 • Ledger output – Period 3 Wards Affected: All wards
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