Item 11 - Educational Services Revenue Budgetary Control Report to 31 August 2025 (Period 5)
West Dunbartonshire Council · 26 November 2025
Back to Educational Services Committee — 26 November 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer (Resources) Educational Services Committee: 26 November 2025 ___________________________________________________________________ Subject: Educational Services Revenue Budgetary Control Report to 31 August 2025 (Period 5) 1. Purpose 1.1 This report provides update on the financial performance of the Educational Services revenue budget to 31 August 2025 (Period 5) 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 £0.339m (0.25% of the total budget) after use of earmarked reserves. 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. Since then the following budget adjustments have taken place revising the budget to £137.696m :- £m Budget agreed by Council 5 March 2025 137.340 Scottish Government contribution towards APT&C pay award (estimated) 0.356 Revised budget as at period 5 137.696 4. Main Issues Revenue Budget 4.1 The summary report at Appendix 1 identifies a projected adverse variance of £0.697m, and after taking into account £0.359m use of earmarked reserves the underlying adverse variance is £0.339m. Detailed service reports are attached at Appendix 2. ITEM 11
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4.2 The overall projected full year variance is £0.698m adverse. After use of earmarked reserves this variance falls to £0.339m. Information and all individual variances of over £50,000 are detailed in Appendix 3. It remains the case 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 was added to the Council’s projected 2026/27 budget to capture the ongoing effects of this evaluation. This was reported to Council in October 2025. 4.3 A list of agreed efficiencies and management adjustments totalling £1.279m is shown within Appendix 4. It is anticipated £1.279m will be achieved. 4.4 More detail on the earmarked reserves utilised is shown in Appendix 5. 4.5 An analysis of the movement in the service position since last reported is shown below. £m £m Adverse Variance at Period 3 0.707 Movement in Variance Breakfast club income higher than budget Favourable variance in ASN external payments Favourable variance in NDR Favourable variance in employee costs as a result of vacancies across the service (0.050) (0.078) (0.156) (0.084) (0.368) Net adverse Service Delivery variance at Period 5 0.339 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)
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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: 9 October 2025 Person to Contact: Joe Reilly - Finance Business Partner, Church Street Offices Dumbarton e-mail joe.reilly@west-dunbarton.gov.uk 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 Appendix 5 - Use of Earmarked Reserves 2025/26 Background Papers: General Services Revenue Estimates 2025/26 – Council 5 March 2025. Wards Affected: All
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