Item 15 Appendix 3
West Dunbartonshire Council · 19 March 2025
Back to Educational Services Committee — 19 March 2025 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) 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
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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
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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.
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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.