Item 14 Appendix 3
West Dunbartonshire Council · 6 November 2024
Back to Corporate Services Committee — 6 November 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 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % Finance 1,487 1,701 215 14% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Revenues & Benefits 2,316 2,393 77 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Finance Service Centre 461 482 21 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 553 462 (91) -16% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Strategic People and Change 1,806 1,858 53 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Information Services 4,747 4,817 70 1% 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 A projected full year variance of £183k in Payments to Other Bodies relates to grants awarded from the cost of living fund and will be fully covered by the earmarked reserve set aside for this. No action required Adverse variance is anticipated but funded by an earmarked balance 31 August 2024 Budget Details Variance Analysis Variance The service provided by this area deal with benefits, council tax and debt recovery. None required Small adverse variance is anticipated Variance is offset by £66k Social Welfare Fund earmarked reserve. The Finance Service Centre provide Council wide support across all accounts payable and receivable as well as the administration of Non Domestic Rates (Business Rates). Adverse variance on staffing due to retention of Automation team but partially offset by favourable variance in Payments to Other Bodies due to recharges for associated software costs None required A small adverse variance is anticipated This service area provides general ICT support to the Council and also supports transformational change and modernisation of working practices through technology The favourable variance in income is due to additional staff recharges and this is offset by the higher than budgeted staff costs due to the additional staff. In addition inflationary pressures on the software licencing element of the budget is currently projecting a £73k adverse variance. None possible at this time. Adverse variance overall is anticipated, licencing costs are being closely monitored. This service area provides strategic and operational HR advice, H&S advice and guidance The adverse variance in staffing costs is partly due to turnover savings not being fully met and additional training costs. The training cost element will be covered by an earmarked balance of £35k. None at this time An adverse variance is anticipated however £35k of earmarked balance will partially offset this. A £106k favourable variance in employee costs is due to delays and difficulties filling vacancies. None possible Favourable variance is anticipated This Service provides Building & Planning services
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Annual Spend RAG Status £000 £000 £000 % 31 August 2024 Budget Details Variance Analysis Variance Libraries 1,708 1,723 15 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Catering Services 4,660 4,618 (42) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning 1,820 1,760 (60) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning PPP (208) (295) (87) 42% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Assistants 2,362 2,263 (99) -4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Management 404 461 57 14% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overspend is projected. This service includes the provision of Library, Culture and Museums within West Dunbartonshire Variance due to utility costs being higher than anticipated. Spend to be monitored. There is a favourable variance against employee costs due to a number of vacancies Management and Team Leaders for Facilities Services such as Cleaning, Catering and Facilities Assistants There is an adverse variance against employee costs principally because turnover is not being achieved . none at present none none a favourable variance anticipated adverse variance anticipated This service provides cleaning services to PPP schools There has been greater than anticipated expenditure on cleaning material costs (£35k) ,urgent equipment replacements (£53k) and replacement uniforms (£4k). However, there is a favourable variance against employee costs due to a number of vacancies (£152k). none a favourable variance anticipated This service provides Facility Assistants throughout WDC buildings There is a favourable variance against employee costs due to a number of vacancies Catering Services across WDC employee costs are lower due to a number of vacancies a favourable variance anticipated This service provides cleaning services across all council buildings material costs and usage will be monitored a favourable variance anticipated