Item 10 - Corporate Services Capital 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 the Chief Officer – Resources Corporate Services Committee – 19 August 2026 ___________________________________________________________________ Subject: Corporate Services Capital Budgetary Control Report to 30 June 2026 (Period 3) 1. Purpose 1.1 This report provides an update on the Corporate Services capital programme to 30 June 2026. 2. Recommendations 2.1 Committee is asked to: i) Note the current position of the 2026/27 Corporate Services capital budget. ii) Note the reprofiling of 1 project in Appendix 3 of (£0.120m) over the project life. 3. Background 3.1 On 4 March 2026 the Council approved the updated General Services Capital Plan for 2026/2027 to 2035/36. The three years from 2026/27 to 2028/29 were approved in detail with the remaining years being indicative. The budget agreed under the auspice of Corporate Services Committee was £3.457m for 2026/27 and £29.946m for the project life budget. 4. Main Issues 4.1 Exhibit 1 sets out the revised capital budget at period 3 subject to Council approving the changes noted in this report when it meets on 26 August 2026. Exhibit 1: Revised Capital Budget as at 30 June 2026. 2026/27 (£m) Project Life (£m) Corporate Services Capital Budget Agreed 4 March 2026 3.457 29.946 Changes to capital budget reported on P12 Capital BCR to Council on 17 June 2026 (Para 4.6) (0.064) 1.750 Recurring projects – 25/26 project life removed (Para 4.7) 0 (4.745) Proposed revised Capital Budget as at Period 3 3.393 26.951 Reprofiling over project life (Appendix 3) 0.120 0 Proposed revised Capital Budget as at Period 3 subject to Council Approval 3.513 26.951 ITEM 10
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4.2 Progress against the 2026/27 capital plan is detailed in: Appendix 1 – Project Life Summary by Chief Officer Appendix 2 – Projects Off Track – not required for period 3 as there are no off track projects to report 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 3 highlights 1 project where the expenditure requires to be reprofiled but there is no need for additional budget. 4.5 Appendix 4 shows all projects with approved in year and project life budgets as well as anticipated expenditure. It highlights the 2026/27 budget is £3.393m. Spend as at period 3 is £0.076m (2.17%) of the current forecast spend of £3.513m. Note this is the first time appendix 4 has been presented in this expanded format with the recurring budgets broken down to present the current commitments against them. This intention to adopt a more transparent approach to reporting the capital plan was highlighted to Council in the budget report presented on 04 March 2026. 4.6 The plan has been updated to apply the changes reported in the Period 12 Capital Budgetary Report approved at Council on 17 June 2026. 4.7 The plan has also been updated to removal the 2025/26 recurring budgets of £4.745m. 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.
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(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. 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: 21 July 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 4 March 2026 Capital Budgetary Control Report (P12) – Council 17 June 2026 Wards Affected All Wards
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