Item 8 - Appendix 3
West Dunbartonshire Council · 1 February 2023
Back to Corporate Services Committee — 1 February 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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WEST DUNBARTONSHIRE COUNCIL REVENUE BUDGETARY CONTROL 2022/2023 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % Finance 1,424 1,448 25 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Revenues & Benefits 2,168 2,278 110 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Environmental Health 666 722 56 8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 392 638 246 63% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Information Services 4,565 4,425 (140) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This Service provides Building & Planning services The main reason for the adverse variance is that income is lower than budgeted due to cancelled or delayed building projects. No action required Overspend is anticipated This service area provides general ICT support to the Council and also supports transformational change and modernisation of working practices through technology Supplies and Services is favourable due to computer licence costs projected to cost less than budgeted. A favourable variance is also anticipated for printing lease costs, copy costs and Internal income recharges. None required at this point. Underspend is projected. 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 main reason for the adverse variance is a reduction in expected income for pest control in particular. No action can be taken at this time Overspend is anticipated Additional Covid-19 self-isolation grants are being paid by this service with the cost being offset by additional funding. Vacancies are being covered by overtime therefore targeted turnover savings not being fully achieved. In addition a shortfall in funding for the expected pay inflation agreement is also contributing to the overall adverse variance. The service provided by this area deals with Accountancy, Capital, Treasury, Reconciliations, Cash Office and Municipal Bank Main reason for variance is full turnover savings are not being achieved and a shortfall in additional budget provided for the 22-23 pay award causing an £80k adverse variance on employee costs. However this is being offset by an increase of £31k in anticipated income and an expected underspend of £24k on Supplies & Services. The position continues to be monitored by management to identify any savings which may help reduce this position A small adverse variance is likely 30 November 2022 Budget Details Variance Analysis Variance The service provided by this area deal with benefits, council tax and debt recovery. No action is possible at this time. Overspend is anticipated Appendix 3
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Total Budget Annual Spend RAG Status £000 £000 £000 % Budget Details Variance Analysis Variance Citizen Services 1,355 1,445 90 7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Office Accommodation 1,281 1,333 52 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Catering Services 4,811 4,411 (400) -8% Service Description Main Issues / Reason for Variance Mitigating Action None required at present Anticipated Outcome Building Cleaning 1,868 1,936 68 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Catering Services across WDC A favourable variance is anticipated in relation to the delay to the free school meal expansion. A favourable variance is likely. This service provides cleaning services across all council buildings The reason for the adverse variance is related to covid related staff costs and has been allocated against the general covid funding. No action is possible at this time. Overspend is projected all of which will be financed by COVID funding. Thiis service provides the office buildings for the Council. Rates for NHS24 Aurora House were removed from the 22/23 final budget but these are included in the rental income so now included in the projections. None required Overspend projected This service includes one stop shops and the contact centre Three call handlers were recruited on 18 month fixed-term contracts to resolve the telephone issues in the Housing Repairs Contact Centre, the funding for this is taken from the Scottish Government COVID-19 general funding. None required Overspend is projected; the majority of which will be financed by COVID funding.