Item 13 - Educational Services Revenue Budgetary Control Report to 30 June 2025 (Period 3)
West Dunbartonshire Council · 17 September 2025
Back to Educational Services Committee — 17 September 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer (Resources) Educational Services Committee: 17 September 2025 ___________________________________________________________________ Subject: Educational Services Revenue Budgetary Control Report to 30 June 2025 (Period 3) 1. Purpose 1.1 This report provides update on the financial performance of the Educational Services revenue budget to 30 June 2025 (Period 3) and the forecast position at 31 March 2026. 2. Recommendations 2.1 Committee is asked to: (a) Note the contents of this report showing that the 2025/26 revenue account has a projected adverse revenue variance of £0.807m (0.59% of the total budget) which becomes an adverse variance of £0.707m (0.51% of the total budget) after use of earmarked reserves for the summer programme. 3. Background 3.1 At the meeting of West Dunbartonshire Council on 5 March 2025, Members agreed the revenue estimates for 2025/2026, including a total net Educational Services Committee budget of £137.340m. 4. Main Issues Revenue Budget 4.1 The summary report at Appendix 1 identifies a projected adverse variance of £0.807m, and after taking into account £0.100m use of earmarked reserves the underlying adverse variance is £0.707m. Detailed service reports are attached at Appendix 2. 4.2 The overall projected full year variance is £0.807m adverse. Information and all individual variances of over £50,000 are detailed in Appendix 3. It is worth highlighting that the single biggest reason for the adverse variance is the recent job evaluation decision affecting grades 3 and 4 working with ASN pupils. Including backdating to August 2024 this has resulted in additional unbudgeted expenditure of about £0.400m in 2025/26. A cost pressure will be added to the Council’s projected 2026/27 budget to capture the ongoing effects of this evaluation. This will be reported to Council in October 2025. ITEM 13
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4.3 A list of agreed efficiencies and management adjustments totalling £0.752m is shown within Appendix 4. It is anticipated £0.752m will be achieved 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. 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: 1 August 2025 Person to Contact: Joe Reilly - Finance Business Partner, Church Street Offices Dumbarton e-mail joe.reilly@west-dunbarton.gov.uk
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Appendices: Appendix 1 - Revenue Budgetary Control 2025/26 Summary Report Appendix 2 - Revenue Budgetary Control 2025/26 Service Reports Appendix 3 - Analysis of Variances over £50,000 Appendix 4 – Monitoring of Efficiencies and Management Adjustments Background Papers: General Services Revenue Estimates 2025/26 – Council 5 March 2025. Wards Affected: All