Item 13 Appendix 3
West Dunbartonshire Council · 17 September 2025
Back to Educational Services Committee — 17 September 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
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) 34,223 34,379 156 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools (Laura Mason) 36,037 36,134 97 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Non-domestic rates will be higher than the sum anticipated when the budget was set (£105k). In addition, the cost of upkeep of grounds is likely to be at the level charged in 2024/25 resulting in an overspend (£56k).These overspends are offset very slightly by a number of small underspends. none possible Non-domestic rates will be higher than the sum anticipated when the budget was set (£50k). In addition, the cost of upkeep of grounds is likely to be at the level charged in 2024/25 resulting in an overspend (£26k). There is a minor overspend on employee costs (£19k). adverse variance adverse variance Budget Details Variance Analysis P3 Forecast Variance Education This service area includes all Primary Schools. none possible This service area includes all Secondary Schools. 30 June 2025
Page 2
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 P3 Forecast Variance 30 June 2025 Additional Support Needs (Claire Cusick) 23,315 23,400 85 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Pre 5s ( Laura Mason) 19,118 19,474 356 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The principal reason for the adverse variance is an overspend on employee costs (£321k) due to the Grade 3 and 4 job evaluation (£77k) and the likely non- achievement of the turnover target (£244k). In addition, payments to private providers are greater than budget following the sharp increase in the number of eligible 2 year olds in these nurseries (£88k). Underspends across a range of budgets have reduced the overall adverse variance. adverse variance adverse variance The principal reason for the adverse variance is that APT&C employee costs are higher following the recent job evaluation of grade 3 and 4 staff (£320k inc. backdating to August 2024). The projected underspend on out of authority placements (£228k) has partially offset this unbudgeted cost. This service area covers all ASN Services. This service area includes all Early Years establishments within West Dunbartonshire. none possible none possible
Page 3
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 P3 Forecast Variance 30 June 2025 Central Admin (Laura Mason ) 954 1,049 96 10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome none possible nil variance once the earmarked reserve is considered This service area covers Education Directorate The adverse variance is caused by expenditure on the summer programme being covered by an earmarked reserve outwith the Education budget
Page 4
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 P3 Forecast Variance 30 June 2025