Item 09 Appendix 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 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 % Finance 1,727 1,806 0 80 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Admin Support 3,111 3,230 0 119 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Legal Services/Trading Standards 877 812 0 (65) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Information Services 5,414 5,479 0 65 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service area provides general ICT support to the Council and also supports transformational change and modernisation of working practices through technology. The key driver of the adverse variance is employee costs, as the annual turnover target is not currently forecast to be achieved. Overall, the WDC turnover target is expected to be achieved, consistent with previous years. Adverse variance This services provides legal advice to the Council. The main reason for this favourable variance is due to the current level of vacancies within the service (£96k), partially off-set by sequestration income being lower than anticipated (£26k). The remaining variance (£5k) is due to various small adverse variances across the service area. Officers will continue to monitor the level of income. Favourable Variance This services deals with administration functions within the Authority. £74k adverse employee costs due to turnover savings currently forecast to be below target. £45k adverse variance arising from increased postage costs . Outsourced printing budget centralised in CAS for FY27. Mitigating actions, including reducing postal notifications, have already been implemented; however, the service continues to face an ongoing cost pressure of £45k based on FY26 send. Overall, the WDC turnover target is expected to be achieved, consistent with previous years. Adverse variance The service provided by this area deals with Accountancy, Capital, Treasury, Reconciliations and Cash The adverse variance is driven by employee costs, as the annual turnover target is not currently forecast to be achieved. Achieving the turnover target is dependent on employees vacating their posts. As such there is no specific action that can be taken to ensure the target is achieved. In the event that any vacancies do arise consideration will be given to delaying recruitment to help achieve the turnover target. Adverse variance 30 June 2026 Budget Details Variance Analysis Variance after the use of EMR