Item 13 Appendix 3
West Dunbartonshire Council · 27 November 2024
Back to Educational Services Committee — 27 November 2024 and its agenda
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE PERIOD Total Budget Forecast Spend RAG Status Primary Schools (Laura Mason) 33,428 33,064 (365) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools (Laura Mason) 34,602 34,364 (238) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 31 August 2024 Budget Details Variance Analysis P5 Forecast Variance Education This service area includes all Primary Schools. none This service area includes all Secondary Schools. favourable variance The favourable variance is attributable to the average unpromoted teacher salary being slightly less than predicted when the budget was set none The favourable variance is attributable to the average unpromoted teacher salary being slightly less than predicted when the budget was set. This has offset the adverse variance which has arisen due to the increase in electricity costs being higher than anticipated when the budget was set and accidental/malicious damage costs being higher than expected. favourable variance
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE PERIOD Total Budget Forecast Spend RAG Status 31 August 2024 Budget Details Variance Analysis P5 Forecast Variance Additional Support Needs (Claire Cusick) 21,142 21,509 366 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Pre 5s ( Alison Bowers) 9,094 9,298 204 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service area includes all Early Years establishments within West Dunbartonshire. none possible at present none possible at present Employee costs, after allowing for the carry forward of Ukrainian grant income, remain adverse (£58k) partly due the Council decision after the budget was set to accommodate additional ASN cases in mainstream schools as part of the enhanced support within local learning communities. In addition utility costs (£45k) and taxis (£113k) have been higher than anticipated when the budget was set. The final budget pressure is an increased net cost for external placements (£151k). This service area covers all ASN Services. overspend anticipated adverse variance There is an adverse variance against net cross-boundary transactions of £102k. The remainder of the adverse variance is due to APT&C turnover not being achieved.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE PERIOD Total Budget Forecast Spend RAG Status 31 August 2024 Budget Details Variance Analysis P5 Forecast Variance PPP (Laura Mason) 18,082 18,003 (78) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Admin (Laura Mason ) 864 1,019 154 18% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service area covers Education Directorate There is an adverse variance at present against Summer Programme activities (£77k) which will be covered by an earmaked balance. However, the full earmarked balance of £100k will be spent on holiday activities albeit not yet reflected in the attached figures.The remaining adverse variance is attributable to school meal holiday payments being in excess of the sum allocated by the Scottish Government - our eligible caseload is about 15% higher than the caseload implicit in our actual allocation. none necessary This service area includes Vale of Leven, Clydebank High and St Peter the Apostle High Schools and St Eunan's Primary School. The costs charged to this service are Property costs and the Unitary charge. The estimated inflationary uplift anticipated for the contractual increase for the unitary charge was higher than the actual RPI favourable variance none possible overspend anticipated