Item 15 Appendix 3
West Dunbartonshire Council · 22 May 2024
Back to Corporate Services Committee — 22 May 2024 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 APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % Finance 1,329 1,404 75 6% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Rent Rebates & Allowances (341) (226) 115 -34% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Licensing (143) (220) (77) 54% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 715 231 (484) -68% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Strategic People and Change 2,074 2,041 (33) -2% 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 January 2024 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 service provides all licensing on behalf of the Council The main reason for the variance is an increase in expected income. None required Favourable variance is anticipated This service area provides strategic and operational HR advice, H&S advice and guidance There are two main variances, staffing costs are adverse due to additional posts being added and full turnover savings not being fully met. This adverse position is being offset by a favourable variance in income due to recharges being completed for these posts. None required Favourable variance overall is anticipated There are two main favourable variances income is higher than budgeted. The additional income predicted is an in-year benefit only as a result of one-off additional fees. Staffing is favourable due to vacancies None required A favourable variance is anticipated. This Service provides Building & Planning services
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % 31 January 2024 Budget Details Variance Analysis Variance Information Services 4,682 4,452 (230) -5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Communications & Marketing 267 221 (47) -17% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Clydebank Town Hall 345 284 (61) -18% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Office Accommodation 1,231 1,293 62 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Leisure Management 3,701 3,880 180 5% 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 There are three main reasons for the favourable variance. Staffing is favourable due to vacancies. 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 possible at this time. 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. The service provides civic accommodation and facilities within Clydebank The main reason for the favourable variance is reduced expenditure on property costs None necessary. Favourable variable anticipated. This service provides the office buildings for the Council. The overspend is mainly due to higher rates and energy costs than anticipated when the None available. Officers will continue to monitor and review budgets Overspend anticipated 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. In addition budgeted contribution from Education towards overall management fee overstated.The unachieved saving will be considered for funding from the smoothing fund for 2023/24 None at the moment. Adverse variance is anticipated.