Item 11 Appendix 3
West Dunbartonshire Council · 26 November 2025
Back to Educational Services Committee — 26 November 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR RAG Status £000 £000 £000 % Primary Schools (Laura Mason) 34,246 34,407 0 161 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Additional Support Needs (Claire Cusick) 23,414 23,533 0 119 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Early Learning & Childcare (Alison Bowers) 19,305 19,479 0 174 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 31 August 2025 Budget Details Variance Analysis This service area includes all Primary Schools. The cost of upkeep of grounds is likely to be at the level charged in 2024/25 resulting in an overspend (£56k) and teacher costs,particularly cover, look likely to exceed the budget (£366k) .These overspends are offset by a number of underspends , the principal ones being gas/electricity (£238k) none possible adverse variance This service area covers all ASN Services. 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 has partially offset this unbudgeted cost. none possible adverse variance This services area includes all Early Years establishments within West Dunbartonshire. The principal reason for the adverse variance is an overspend on employee costs (£184k) due to the Grade 3 and 4 job evaluation (£77k) and the likely non-achievement of the turnover target (£107k). 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. none possible adverse variance