Item 16 - Appendix 3
West Dunbartonshire Council · 1 November 2023
Back to Corporate Services Committee — 1 November 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
WEST DUNBARTONSHIRE COUNCIL REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % Finance 1,292 1,339 47 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Rent Rebates & Allowances (341) (276) 65 -19% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Democratic and Registration Service 869 782 (87) -10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Legal Services/Trading Standards 822 759 (63) -8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 749 533 (216) -29% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The service provided by this area deals with Accountancy, Capital, Treasury, Reconciliations, Cash Office and Municipal Bank Main reason for adverse variance is full turnover savings are not being achieved. None available at this time. Adverse variance is anticipated 31 August 2023 Budget Details Variance Analysis Variance Payment of Rent Rebates and other Allowances Reduction in overpayment (OP) recoveries is due to DWP recovering some HB OP’s against Universal Credit, subject to the OP reason. Previously the Council would have received 40% subsidy in OP’s with the ability to recover 100% of the OP, therefore a potential to receive up to 140% of the OP value. This change means we receive 100% subsidy of the OP therefore a reduction from the potential 140% that could have been recovered. None available at this time. Adverse variance is anticipated This services deals with the administration functions and Democratic Services within the Authority The main reason for the variance is vacancies within the service Some vacancies are being advertised, the projected outturn assumes these will be filled later Favourable variance is anticipated This services provides legal advice to the Council The main reason for the favourable variance is vacancies in the service and additional income received. An unbudgeted legal expense is partially offsetting the favourable outturn predicted however it is anticipated that this expenditure will ultimately be covered from reserves. Some vacancies are being advertised, the projected outturn assumes these will be filled later Favourable variance is anticipated The main reason for the favourable variance is vacancies in the service and income is higher than budgeted. The additional income predicted is an in-year benefit only as a result of one-off additional fees. A service restructure is planned for in-year implementation A favourable variance is anticipated. This Service provides Building & Planning services Appendix 3
Page 2
WEST DUNBARTONSHIRE COUNCIL REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % 31 August 2023 Budget Details Variance Analysis Variance Information Services 4,697 4,543 (154) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Communications & Marketing 389 330 (58) -15% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Libraries 1,815 1,879 64 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Catering Services 4,670 4,750 80 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning 1,895 1,721 (174) -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Leisure Management 3,459 3,515 57 2% 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 Main reason for the favourable variance is vacancies within the service. Additional telephone costs are being offset by recharge income to recover these from other services. In addition centralised printing and leasing costs for copiers are anticipated to overspend during the year. None at this moment Favourable variance overall is anticipated This service provides communication and marketing for the Council. Employee costs are favourable due to vacancies. None at the moment. Favourable variance overall is anticipated. Overspend is projected. This service includes the provision of Library, Culture and Museums within West Dunbartonshire Variance due to budgeted turnover not being projected as being met. Spend to be monitored. Employee costs are favourable due to vacancies. None at the moment. Favourable variance overall is anticipated. No action is possible at this time. Payment to West Dunbartonshire Leisure Trust for leisure services The management fee to WDLT has been higher because of delays in the reduction in community facilities provision None at the moment. Adverse variance is anticipated. Catering Services across WDC Although employee costs are lower due to a number of vacancies this is more than offset by higher food costs An adverse variance is anticipated This service provides cleaning services across all council buildings