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West Dunbartonshire Council · 19 March 2025
Back to Educational Services Committee — 19 March 2025 and its agenda
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Supplementary Agenda Educational Services Committee Date: Wednesday, 19 March 2025 ___________________________________________________________________ Time: 10:00 ___________________________________________________________________ Format: Hybrid Meeting ___________________________________________________________________ Contact: Scott Kelly, Committee Officer Tel: 01389 737220. Email: scott.kelly@west-dunbarton.gov.uk committee.admin@west-dunbarton.gov.uk Dear Member ITEMS TO FOLLOW I refer to the agenda for the above Meeting of the Educational Services Committee which was issued on 6 March 2025 and now enclose copies of the undernoted reports which were not available for issue at that time. Yours faithfully PETER HESSETT Chief Executive Note referred to:-/ Page 151
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Note referred to:- 15 EDUCATIONAL SERVICES REVENUE BUDGETARY CONTROL 153 – 168 REPORT 2024/25 TO 31 JANUARY 2025 (PERIOD 10) Submit report by the Chief Officer – Resources providing an update on the Educational Services revenue budget to 31 January 2025 (Period 10) and the forecast position at 31 March 2025. 16 EDUCATIONAL SERVICES CAPITAL BUDGETARY 169 – 175 CONTROL REPORT 2024/25 TO 31 JANUARY 2025 (PERIOD 10) Submit report by the Chief Officer – Resources providing an update on the Educational Services capital programme to 31 January 2025 (Period 10). Distribution: Councillor Clare Steel (Chair) Councillor Hazel Sorrell Councillor Fiona Hennebry Councillor Sophie Traynor Councillor Gurpreet Singh Johal Mrs Barbara Barnes Councillor David McBride Miss Faith Bhardwaj MSYP Councillor Michelle McGinty Ms Kirsty Connolly Councillor John Millar (Vice Chair) Mr Gavin Corrigan Provost Karen Murray Conaghan Miss Ellen McBride Councillor Lawrence O’Neill Reverend Ian Miller Councillor Lauren Oxley Ms Hannah Redford Councillor Martin Rooney Miss Rebecca Ross MSYP Councillor William Rooney Ms Julia Strang Councillor Gordon Scanlan All other Councillors for information Chief Education Officer Date of Issue: 13 March 2025 Page 152
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer (Resources) Educational Services Committee: 19 March 2025 ___________________________________________________________________ Subject: Educational Services Revenue Budgetary Control Report to 31 January 2025 (Period 10). 1. Purpose 1.1 The purpose of the report is to provide update on the financial performance of the Educational Services revenue budget to 31 January 2025 (Period 10) and the forecast position at 31 March 2025. 2. Recommendations 2.1 Committee is asked to: (a) note the 2024/25 revenue account has a projected adverse revenue variance of £0.311m which becomes a favourable variance of £0.006m after use of earmarked reserves (detail in paragraph 6.2). 3. Background Revenue 3.1 At the meeting of West Dunbartonshire Council on 6 March 2024, Members agreed the revenue estimates for 2024/2025, including a total net Educational Services Committee budget of £123.901m. Since then the following budget adjustments have taken place revising the budget to £125.198m. £m Budget Agreed by Council 6 March 2024 123.901 Previously Reported at period 5 Early Years revenue support grant 0.413 Reduction in APT&C pension contribution (2.284) Subsequent Changes Scottish Government contribution towards APT&C / Teacher pay awards 0.939 Increase in Teacher pension contributions (Para 3.2) 1.523 £12 per hour pay commitment (Para 3.3) 0.364 Transfer of Youth Learning to Education (Para 3.4) 0.342 Revised Budget as at period 10 125.198 ITEM 15 Page 153
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3.2 In 2023 the Scottish Teachers’ Pension Scheme was subject to its periodic valuation review to set employer contributions. The valuation confirmed that an increase in the employer contribution rate was required from a rate of 23% to 26% from 1 April 2024. The cost to the Council is forecast to be £1.523m. 3.3 The Scottish Government has provided local authorities with an additional £16m in 2024/25 to fund the estimated additional costs associated with enabling funded ELC workers in private and third sector services to be paid at least £12 per hour (the new real Living Wage rate) from April 2024.In addition, funding was provided to pay at least £12 per hour for all direct care commissioned services, an area within which Educational residential placements were in scope. Education service’s share of this additional funding was £0.364m. 3.4 From January 2025 Youth Learning activities, along with the associated budget, has been transferred to Educational Services as part of a wider reorganisation of the Communities service. 3.5 A list of agreed efficiencies and management adjustments totalling £1.745m is shown within Appendix 4. It is anticipated £1.653m will be achieved, the shortfall of £0.092m being in early start clubs income. This shortfall will be covered by the smoothing fund in 2024/25 and a cost pressure has been added to the Council’s projected 2025/26 budget as reported to Council on 5 March 2025. 4. Main Issues Revenue Budget 4.1 The current departmental budgetary position is summarised in Appendix 1, with detailed analysis by service in Appendix 2. 4.2 The overall projected full year variance is £0.006m favourable. Information and all individual variances of over £50,000 are detailed in Appendix 3. The principal reasons for the movement in the variance since last reported to Committee is shown below. £m £m Net underlying adverse variance at period 5 0.057 Special Schools Increase in transport costs 0.053 Psychological Services Increase in staff recharges (0.047) Pre 5s Decrease in employee costs (0.183) Cultural Services Decrease in employee costs (0.021) PPP Increase in NDR/Water rates 0.184 Central Admin Increase in FSM payments 0.006 Education Development Decrease in external payments (0.045) Other (0.010) Total movements in Service Variances (0.063) Net underlying favourable variance at period 10 (0.006) Page 154
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5. People Implications 5.1 There are no direct people implications. 6. Financial and Procurement Implications 6.1 Other than the financial position noted above and within the appendices, there are no financial or procurement implications of the budgetary control report. 6.2 To date £0.317m of expenditure is funded by earmarked reserves as follows: Summer programme - £0.100m Whole Family Wellbeing - £0.125m Smoothing fund (early start income shortfall) - £0.092m 7. Risk Analysis 7.1 The main financial risks to the ongoing financial position relate to unforeseen costs and/or reduced income streams being identified between now and the end of the financial year. Finance staff are in regular discussion with budget holders to ensure potential issues are identified as early as possible to mitigate this risk. 8. Equalities Impact Assessment (EIA) 8.1 The report is for noting and therefore, no Equalities Impact Assessment was completed for this report. 9. Consultation 9.1 The views of Education, Finance and Legal services were requested in the preparation of this report and they have advised there are neither any additional issues nor concerns with the proposal. As the report is for noting no further consultation is envisaged. 10. Strategic Assessment 10.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the 5 strategic priorities of the Council’s Strategic Plan. This report forms part of the financial governance of the Council. Laurence Slavin Chief Officer - Resources Date: 3 March 2025 Person to Contact: Joe Reilly - Finance Business Partner, Church Street Offices Dumbarton e-mail joe.reilly@west-dunbarton.gov.uk Page 155
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Appendices: Appendix 1 - Revenue Budgetary Control 2024/25 Summary Report Appendix 2 - Revenue Budgetary Control 2024/25 Service Reports Appendix 3 - Analysis of Variances over £50,000 Appendix 4 – Monitoring of Efficiencies and Management Adjustments Background Papers: General Services Revenue Estimates 2024/25 Wards Affected: All Page 156
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WEST DUNBARTONSHIRE COUNCIL Appendix 1 EDUCATION SUMMARY MONTH END DATE 31 January 2025 PERIOD P10 Actual Outturn 2023/24 Total Budget 2024/25 Year to date 2024/25 % Spend to Date of Total Budget Forecast Spend 2024/25 RAG Status Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend £000 £000 £000 % £000 £000 % £000 £000 33,207 Primary Schools 34,325 28,147 82% 34,054 (271) -1% 92 (363) 33,301 Secondary Schools 35,513 29,081 82% 35,276 (237) -1% 0 (237) 20,771 Special Schools 21,567 15,809 73% 21,987 420 2% 0 420 585 Psychological Services 727 542 75% 694 (32) -4% 0 (32) 551 Sport Development/Active Schools 627 325 52% 627 0 0% 0 0 9,601 Pre 5s 9,604 13,850 144% 9,625 21 0% 0 21 633 Cultural Services 641 465 73% 639 (2) 0% 0 (2) 17,556 PPP 18,082 17,283 96% 18,187 105 1% 0 105 97 # 66 33 51% 66 0 0% 0 0 1,202 Central Admin 868 960 111% 1,051 183 21% 100 83 328 Workforce CPD 314 258 82% 314 0 0% 0 0 454 Performance & Improvement 463 380 82% 463 (0) 0% 0 (0) 2,133 Education Development 2,402 1,955 81% 2,527 125 5% 125 (0) 555 Raising Attainment - Primary 0 (0) 0% 0 0 0% 0 0 (560) Raising Attainment - Secondary 0 0 0% 0 0 0% 0 0 (12) Pupil Equity Fund - (PEF) 0 0 0% 0 0 0% 0 0 120,403 125,198 109,089 87% 125,508 311 0.25% 317 (6) Special Schools Performance & Improvement Education Development Total Net Expenditure Workforce CPD PPP Forecast Variance 2024/25 Departmental Summary Primary Schools Departmental / Subjective Summary Secondary Schools Central Admin Curriculum for Excellence Psychological Services Sport Development/Active Schools Pre 5s Page 157
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 EDUCATION DETAIL MONTH END DATE 31 January 2025 PERIOD P10 Actual Outturn 2023/24 Total Budget 2024/25 Year to date 2024/25 Forecast Spend 2024/25 RAG Status £000 £000 £000 £000 £000 % 97,690 Employee 98,977 80,685 98,328 (649) -1% 9,509 Property 9,835 8,451 10,536 702 7% 2,625 Transport and Plant 2,588 1,907 3,066 478 18% 2,733 Supplies, Services and Admin 2,432 1,598 2,531 100 4% 25,728 Payments to Other Bodies 26,303 21,876 26,422 119 0% 1,551 Other 1,606 1,391 1,685 80 5% 139,836 Gross Expenditure 141,740 115,910 142,570 830 1% (19,433) Income (16,543) (6,820) (17,061) (519) 3% 120,403 Net Expenditure 125,198 109,089 125,508 311 0% £000 £000 £000 £000 £000 % 29,176 Employee 30,231 24,445 29,621 (610) -2% 3,283 Property 3,527 3,117 3,782 255 7% 353 Transport and Plant 345 317 345 0 0% 342 Supplies, Services and Admin 252 223 280 29 11% (0) Payments to Other Bodies 14 2 13 (1) -8% 359 Other 373 335 373 0 0% 33,513 Gross Expenditure 34,741 28,439 34,414 (327) -1% (306) Income (416) (292) (359) 56 -14% 33,207 Net Expenditure 34,325 28,147 34,054 (271) -1% £000 £000 £000 £000 £000 % 30,912 Employee 33,011 26,888 32,593 (418) -1% 1,447 Property 1,339 1,314 1,618 279 21% 569 Transport and Plant 654 593 654 0 0% 264 Supplies, Services and Admin 297 219 299 2 1% 478 Payments to Other Bodies 472 444 472 0 0% 564 Other 722 491 722 0 0% 34,234 Gross Expenditure 36,495 29,951 36,359 (136) 0% (933) Income (982) (870) (1,083) (101) 10% 33,301 Net Expenditure 35,513 29,081 35,276 (237) -1% Forecast Variance 2024/25 Primary Schools All Services Secondary Schools Service Summary Page 158
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 EDUCATION DETAIL MONTH END DATE 31 January 2025 PERIOD P10 Actual Outturn 2023/24 Total Budget 2024/25 Year to date 2024/25 Forecast Spend 2024/25 RAG Status Forecast Variance 2024/25Service Summary £000 £000 £000 £000 £000 % 13,340 Employee 13,608 11,389 13,686 78 1% 172 Property 179 156 240 61 34% 1,482 Transport and Plant 1,438 888 1,913 476 33% 116 Supplies, Services and Admin 124 96 104 (20) -16% 5,960 Payments to Other Bodies 6,535 3,423 6,408 (127) -2% 23 Other 25 23 23 (2) -8% 21,093 Gross Expenditure 21,909 15,974 22,374 465 2% (322) Income (342) (166) (387) (45) 13% 20,771 Net Expenditure 21,567 15,809 21,987 420 2% £000 £000 £000 £000 £000 % 652 Employee 793 637 786 (6) -1% 0 Property 0 0 0 0 0% 2 Transport and Plant 1 2 2 1 96% 3 Supplies, Services and Admin 5 1 3 (2) -45% 0 Payments to Other Bodies 0 0 0 0 0% 0 Other 0 0 0 0 0% 658 Gross Expenditure 799 640 792 (8) -1% (73) Income (73) (97) (97) (25) 34% 585 Net Expenditure 727 542 694 (32) -4% £000 £000 £000 £000 £000 % 0 Employee 0 0 0 0 0% 0 Property 0 0 0 0 0% 0 Transport and Plant 0 0 0 0 0% 0 Supplies, Services and Admin 0 0 0 0 0% 810 Payments to Other Bodies 627 630 795 169 27% 0 Other 0 0 0 0 0% 810 Gross Expenditure 627 630 795 169 27% (259) Income 0 (304) (169) (169) 0% 551 Net Expenditure 627 325 627 0 0% Special Schools Psychological Services Miscellaneous Page 159
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 EDUCATION DETAIL MONTH END DATE 31 January 2025 PERIOD P10 Actual Outturn 2023/24 Total Budget 2024/25 Year to date 2024/25 Forecast Spend 2024/25 RAG Status Forecast Variance 2024/25Service Summary £000 £000 £000 £000 £000 % 15,226 Employee 15,208 11,392 15,081 (127) -1% 522 Property 488 163 481 (7) -2% 6 Transport and Plant 5 1 3 (2) -33% 910 Supplies, Services and Admin 976 325 982 6 1% 3,518 Payments to Other Bodies 3,334 2,714 3,668 334 10% 0 Other 0 0 0 0 0% 20,181 Gross Expenditure 20,012 14,595 20,215 203 1% (10,580) Income (10,407) (745) (10,590) (183) 2% 9,601 Net Expenditure 9,604 13,850 9,625 21 0% £000 £000 £000 £000 £000 % 0 Employee 0 0 0 0 0% 4,041 Property 4,256 3,657 4,370 113 3% 0 Transport and Plant 0 0 0 0 0% 0 Supplies, Services and Admin 0 0 0 0 0% 13,515 Payments to Other Bodies 13,825 13,626 13,817 (8) 0% 0 Other 0 0 0 0 0% 17,556 Gross Expenditure 18,082 17,283 18,187 105 1% 0 Income 0 0 0 0 0% 17,556 Net Expenditure 18,082 17,283 18,187 105 1% £000 £000 £000 £000 £000 % 0 Employee 0 0 0 0 0% 1 Property 0 0 0 0 0% 0 Transport and Plant 0 0 0 0 0% 83 Supplies, Services and Admin 66 31 64 (2) -3% 13 Payments to Other Bodies 0 2 2 2 0% 0 Other 0 0 0 0 0% 97 Gross Expenditure 66 33 66 0 0% 0 Income 0 0 0 0 0% 97 Net Expenditure 66 33 66 0 0% Early Years PPP Curriculum for Excellence Page 160
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 EDUCATION DETAIL MONTH END DATE 31 January 2025 PERIOD P10 Actual Outturn 2023/24 Total Budget 2024/25 Year to date 2024/25 Forecast Spend 2024/25 RAG Status Forecast Variance 2024/25Service Summary £000 £000 £000 £000 £000 % 237 Employee 127 142 152 25 20% 40 Property 22 22 22 0 0% 2 Transport and Plant 0 0 0 0 0% 36 Supplies, Services and Admin 50 35 50 0 0% 342 Payments to Other Bodies 238 275 316 78 33% 605 Other 486 543 568 82 17% 1,262 Gross Expenditure 924 1,017 1,108 184 20% (59) Income (56) (56) (57) (1) 2% 1,202 Net Expenditure 868 960 1,051 183 21% £000 £000 £000 £000 £000 % 374 Employee 281 244 281 0 0% 0 Property 0 0 0 0 0% 0 Transport and Plant 0 0 0 0 0% 17 Supplies, Services and Admin 20 6 20 0 0% 14 Payments to Other Bodies 13 8 13 0 3% 0 Other 0 0 0 0 0% 405 Gross Expenditure 314 258 314 0 0% (78) Income 0 (0) (0) (0) 0% 328 Net Expenditure 314 258 314 0 0% £000 £000 £000 £000 £000 % 486 Employee 497 415 497 (0) 0% 0 Property 0 0 0 0 0% 0 Transport and Plant 1 0 1 (0) -14% 2 Supplies, Services and Admin 0 0 0 0 87% 0 Payments to Other Bodies 0 0 0 0 0% 0 Other 0 0 0 0 0% 488 Gross Expenditure 498 415 498 (0) 0% (34) Income (35) (35) (35) 0 0% 454 Net Expenditure 463 380 463 (0) 0% Central Admin Workforce CPD Performance & Improvement Page 161
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 EDUCATION DETAIL MONTH END DATE 31 January 2025 PERIOD P10 Actual Outturn 2023/24 Total Budget 2024/25 Year to date 2024/25 Forecast Spend 2024/25 RAG Status Forecast Variance 2024/25Service Summary £000 £000 £000 £000 £000 % 1,683 Employee 1,398 1,505 1,839 441 32% 0 Property 0 0 0 0 0% 120 Transport and Plant 113 76 116 3 3% 117 Supplies, Services and Admin 63 96 161 98 154% 432 Payments to Other Bodies 1,065 550 701 (364) -34% 0 Other 0 0 0 0 0% 2,352 Gross Expenditure 2,639 2,226 2,816 178 7% (219) Income (237) (271) (289) (53) 22% 2,133 Net Expenditure 2,402 1,955 2,527 125 5% £000 £000 £000 £000 £000 % 525 Employee 593 593 593 0 0% - Property 0 0 0 0 0% 0 Transport and Plant 1 1 1 0 0% 22 Supplies, Services and Admin 14 14 14 0 0% 7 Payments to Other Bodies 0 0 0 0 0% - Other 0 0 0 0 0% 555 Gross Expenditure 608 608 608 0 0% - Income (608) (608) (608) 0 0% 555 Net Expenditure 0 (0) 0 0 0% £000 £000 £000 £000 £000 % 773 Employee 189 189 189 0 0% 0 Property 0 0 0 0 0% 2 Transport and Plant 0 0 0 0 0% 2 Supplies, Services and Admin 60 60 60 0 0% 111 Payments to Other Bodies 0 0 0 0 0% 0 Other 0 0 0 0 0% 888 Gross Expenditure 250 250 250 0 0% (1,448) Income (250) (250) (250) 0 0% (560) Net Expenditure 0 0 0 0 0% Education Development Raising Attainment - Primary Raising Attainment - Secondary Page 162
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2024/25 EDUCATION DETAIL MONTH END DATE 31 January 2025 PERIOD P10 Actual Outturn 2023/24 Total Budget 2024/25 Year to date 2024/25 Forecast Spend 2024/25 RAG Status Forecast Variance 2024/25Service Summary £000 £000 £000 £000 £000 % 3,602 Employee 2,319 2,319 2,319 0 0% 3 Property 22 22 22 0 0% 87 Transport and Plant 28 28 28 0 0% 806 Supplies, Services and Admin 484 484 484 0 0% 483 Payments to Other Bodies 162 162 162 0 0% 0 Other 0 0 0 0 0% 4,980 Gross Expenditure 3,015 3,015 3,015 0 0% (4,992) Income (3,015) (3,015) (3,015) 0 0% (12) Net Expenditure 0 0 0 0 0% £000 £000 £000 £000 £000 % 705 Employee 722 527 692 (31) -4% 0 Property 0 0 0 0 0% 1 Transport and Plant 2 1 2 0 16% 12 Supplies, Services and Admin 22 8 11 (11) -50% 46 Payments to Other Bodies 17 40 55 38 215% 0 Other 0 0 0 0 0% 765 Gross Expenditure 764 576 760 (4) 0% (131) Income (123) (111) (121) 1 -1% 633 Net Expenditure 641 465 639 (2) 0% Pupil Equity Fund - (PEF) Cultural Services Page 163
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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) 34,325 34,054 (271) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools (Laura Mason) 35,513 35,276 (237) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The favourable variance is attributable to the average unpromoted teacher salary being slightly less than forecast when the budget was set. This offsets the adverse variance against non-domestic rates (£219k).Shortfalls from the early start clubs will be covered from the smoothing fund (£92k). None The favourable variance is attributable to the average unpromoted teacher salary being slightly less than forecast when the budget was set. This has offset the adverse variance which has arisen due to a number of items being higher than anticipated when the budget was set : accidental/malicious damage (£25k), upkeep of grounds (£19k) and non-domestic rates (£239k). Favourable variance Favourable variance Budget Details Variance Analysis P10 Forecast Variance Education This service area includes all Primary Schools. None This service area includes all Secondary Schools. 31 January 2025 Page 164
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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 Budget Details Variance Analysis P10 Forecast Variance 31 January 2025 Additional Support Needs (Claire Cusick) 21,567 21,987 420 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Miscellaneous ( Laura Mason) 627 627 0 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Pre 5s ( Laura Mason) 9,604 9,625 21 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome There remains an adverse variance against net cross-boundary transactions of £114k and commissioned places payments are slightly greater (£40k) than the budget. However, this has been offset by a small favourable variance (£127k) against employee costs. Overspend anticipated none This service area covers Education activities delivered through WDLT Adverse variance The largest budget pressure is an increased cost for taxis (£330k). In addition, following a review of internal transport recharges the forecast transport costs are £125k higher than budget. This service area covers all ASN Services. on budget Additional expenditure is offset by additional income from Sport Scotland This service area includes all Early Years establishments within West Dunbartonshire. None possible at present None possible at present Page 165
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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 Budget Details Variance Analysis P10 Forecast Variance 31 January 2025 PPP (Laura Mason) 18,082 18,187 105 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Admin (Laura Mason ) 868 1,051 183 21% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome None possible Overspend anticipated 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. Non-domestic rates/water charges are higher than anticipated when the budget was set (£182k) although other property costs (eg cleaning) have been less than budgeted (£69k). Adverse variance None possible This service area covers Education Directorate There is an adverse variance against Summer Programme activities (£100k) which will be covered by an earmaked reserve. The remaining adverse variance is attributable to school meal holiday payments (£82k) 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. In addition, FSM payments (over £8k) were made for the day the schools closed because of Storm Eowyn in late January. Page 166
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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 Budget Details Variance Analysis P10 Forecast Variance 31 January 2025 Education Development 2,402 2,527 125 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome on budget none Overspend within Whole Family Wellbeing will be covered from an earmarked reserve. This service includes spend in areas such as technician service, language programmes, counselling, Whole Family Wellbeing and senior phase programmes. Page 167
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WEST DUNBARTONSHIRE COUNCIL MONITORING OF EFFICIENCIES AND MANAGEMENT ADJUSTMENTS 2024/25 APPENDIX 4 Efficiency reference Efficiency Detail budgeted Amount £ Projection of Total Saved £ Projection of Total Not Saved £ Comment EDU08 Reduce Additional Management Time in Primary Schools 304,000- 304,000- - EDU11 Reduce DMR Budgets by up to 10% 80,000- 80,000- EDU02 Increased use of Pupil Equity Funding to pay for associated support service costs 70,000- 70,000- EDU05 Introduce Early Start Clubs at schools with associated fees (£2) for pupils not entitled to a free school meal 187,000- 95,000- 92,000- number of paying attendees less than budgeted EDU09 Increase fees for Out of School Care Service at St Eunan’s Primary School and Linnvale Primary School by £3 from April 2024 14,000- 14,000- EDU13 Remove 1 of 2 Education Officer posts responsible for quality assuring and monitoring the performance of West Dunbartonshire schools 75,000- 75,000- EDU14 Reduce the number of ELC Early Stage Teachers from 16.4 FTE to 11.4 FTE across the entire ELC learning estate 219,000- 219,000- EDU15 Reduce the number of Early Learning Childcare Posts from 223 FTE to 217 FTE across the entire ELC learning estate 134,000- 134,000- EDU16 Remove ELC Lead Officer in Bellsmyre and Dalmonach ELC with remaining management team required to take over aspects of their remit 62,000- 62,000- EDU17 Reduce the Collaborative Support Service by 3.6 FTE 190,000- 190,000- EDU18 Reduce use of SMS text messages with schools communicating with parents using Groupcall. 10,000- 10,000- EDU20 Review the current flexibility in primary school classification and allocate class structures based on numerical information which aligns with statutory obligations 400,000- 400,000- - 1,745,000 - 1,653,000 - 92,000 Page 168
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer – Resources Educational Services Committee 19 March 2025 ___________________________________________________________________ Subject: Educational Services Capital Budgetary Control Report 2024/25 to 31 January 2025 (Period 10) 1. Purpose 1.1 This report provides an update on the Educational Services capital programme to 31 January 2025 . 2. Recommendations 2.1 Committee is asked to: i) Note the current position of the 2024/25 Educational Services capital budget. ii) Note that the project life total is currently on track. iii) Note that one project, Free School Meals has moved from Citizen, Culture and Facilities (CCF) to Educational Services 3. Background 3.1 On 6 March 2024 the Council approved the updated General Services Capital Plan for 2024/2025 to 2032/33. The three years from 2024/25 to 2026/27 were approved in detail with the remaining years being indicative. The budget agreed for Educational Services was £19.617m for 2024/25 and £59.634m for the project life budget. 3.2 Since then budget adjustments have taken place which result in a revised Education capital budget as set out in Exhibit 1. Exhibit 1 shows the revised period 5 as reported to Committee on 27 November 2024. Exhibit 1: Revised Capital Budget as at 27 November 2024 2024/25 (£m) Project Life (£m) Capital Budget Agreed 6 March 2024 19.617 59.634 Updates reported to Committee on 18 September 2024 and 27 November 2024 (0.073) 0 Reprofiling agreed at Committee on 18 September 2024 and 27 November 2024 (0.206) 0 ITEM 16 Page 169
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Revised Capital Budget at Period 5 19.338 59.634 Reprofiling Reported at period 5 (0.895) New Approved Budget Period 5 18.443 59.634 4. Main Issues 4.1 Progress against the 2024/25 capital plan is detailed in: Appendix 1 – Project Life Summary by Chief Officer Appendix 2 – Off Track Projects (not applicable for this report) Appendix 3 – Changes to Capital Plan for Noting Appendix 4 – All Approved Projects 4.2 Appendix 4 shows all projects with approved in year and project life budgets as well as anticipated expenditure. It highlights that the 2024/25 budget is £19.635m with current forecast spend of £24.233m. The spend as at period 10 is £16.975m (70%) of the current forecast spend of £24.233m. 4.3 Reported expenditure to date against the School Improvement Programme appears low relative to both the annual budget and probable outturn. This is because it is anticipated that most expenditure will come in as year end recharges. 4.4 Reported expenditure to date against the Free School Meal expansion also appears low relative to the annual budget. This is because confirmation of this funding was not announced until late December 2024. Any underspend will be carried forward to 2025/26. 4.5 Exhibit 2 sets out the revised Educational Services capital budget at period 10 following approval by Council on 18 December 2024. Exhibit 2: Revised Capital Budget 5. Option Appraisal 5.1 No option appraisal was required for this report. 6. People Implications 6.1 There are no people implications. 7. Financial and Procurement Implications 7.1 The report notes the projected in-year financial position for capital budgets. £m £m Revised Capital Budget at 27 November 2024 18.443 59.634 Faifley Campus reprofiling 5.715 0.00 Free School Meal Expansion 0.075 1.191 Proposed Revised Capital Budget Period 10 24.233 60.825 Page 170
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8. Risk Analysis 8.1 The main risks are as follows: (a) The reported variances should be viewed in the knowledge that there are a number of variable factors which could arise between now and 31 March which could affect the year end results for capital budgets. (b) As a consequence of current market conditions, inflation is high and interest rates continue to be volatile. To forecast for the full year costs budget assumptions have been required. These assumptions continue to change regularly and therefore it is likely the projected year end budgetary position will change from that reported. 9. Equalities Impact Assessment (EIA) 9.1 No equalities impact assessment was required in relation to this report. 10. Environmental Sustainability 10.1 No assessment of environmental sustainability was required in relation to this report. 11. Consultation 11.1 All services involved in delivering the capital budgets have been consulted in the compilation of this report. 12. Strategic Assessment 12.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the strategic priorities of the Council’s current Strategic Plan. This report forms part of the financial governance of the Council. ________________ Laurence Slavin Chief Officer – Resources Date: 3 March 2025 Person to Contact: Joe Reilly Council Offices, Church Street, Dumbarton E-mail: joe.reilly@west-dunbarton.gov.uk Appendices: Appendix 1 : Project Life Summary Appendix 2 : Off Track Projects (not applicable for this report) Page 171
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Appendix 3 : Reprofiling and Acceleration of Projects Appendix 4 : Details of all Projects. Background Papers: General Services Capital Plan Update - Council 6 March 2024. Wards Affected : All Wards Page 172
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Summary at Period 10 Appendix 1 Project Life Budget Project Life Forecast Spend Project Life Variance On Track/Complete Off Track £'000 £'000 £'000 Education 60,825 60,825 - 5 0 Total 60,825 60,825 0 5 0 Page 173
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Changes to Capital Plan and Implications at P10 Appendix 3 Project - EDUC 3 Reprofiling Current Year 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 Total Capital Plan £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 Schools Estate Improvement Plan - next Phase - Faifley Campus 5,715 15,181 16,089 2,754 0 0 0 0 0 0 34,024 Schools Estate Improvement Plan - next Phase - Faifley Campus - Revised 20,896 10,374 2,754 0 0 0 0 0 0 34,024 Explanation Project EDUC 5 Reprofiling Current Year 2024/25 2025/26 2026/27 2027/28 2028/29 2029/30 2030/31 2031/32 2032/33 Total Capital Plan £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 Free School Meals Expansion -1,191 1,116 0 0 0 0 0 0 0 0 1,116 Free School Meals Expansion Revised 0 1,116 0 0 0 0 0 0 0 1,116 Explanation Following transition of design team to Resources, a reprofiling of budget required over financial years was carried out and as a result acceleration of £5.715m budget was required from 25/26 into 24/25 to align with spend profile. Programme of works is currently ahead of schedule. Project delayed due to late confirmation of grant which prevented the programming of works. Works required to be carried out during recess periods. Page 174
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All Approved Projects at Period 10 Appendix 4 Service Project Completion Date Revised End Date Project Life Budget Spend to 31 /3/24 Spend to Date Projected Future Spend Total Projected Spend Project Variance Approved Budget 2024/25 Actual to date 2024/25 Revised Forecast 2024/25 In Year Variance £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 1 EDUC 1 AV Equipment - Education 31/03/2030 859 292 339 520 859 0 60 47 60 0 2 EDUC 2 Digital Inclusion 31/03/2023 31/03/2025 356 324 325 30 356 0 32 2 32 0 3 EDUC 3 Schools Estate Improvement Plan - next Phase - Faifley Campus 31/03/2027 31/03/2027 36,515 2,491 19,069 17,446 36,515 0 15,181 16,578 20,896 5,715 4 EDUC 4 Schools Estate Improvement Plan 31/03/2025 21,904 18,734 19,031 2,874 21,904 0 3,170 296 3,170 0 5 EDUC 5 Free School Meals Expansion 31/03/2025 31/03/2025 1,191 0 52 1,139 1,191 0 1,192 52 75 -1,117 Total Education 60,825 21,841 38,816 22,010 60,825 0 19,635 16,975 24,233 4,598 Full Project Life In Year Page 175