Item 15 - Educational Services Revenue Budgetary Control Report to 31 January 2026 (Period 10)
West Dunbartonshire Council · 18 March 2026
Back to Educational Services Committee — 18 March 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer (Resources) Educational Services Committee: 18 March 2026 ___________________________________________________________________ Subject: Educational Services Revenue Budgetary Control Report to 31 January 2026 (Period 10). 1. Purpose 1.1 This report provides update on the financial performance of the Educational Services revenue budget to 31 January 2026 (Period 10) and the forecast position at 31 March 2026. 2. Recommendations 2.1 Committee is asked to: Note the contents of this report showing that the 2025/26 revenue account has a projected adverse revenue variance of £0.773m (0.56% of the total budget) Note the current projected use of earmarked reserves of £0.359m 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 £138.396m :- £m Budget agreed by Council 5 March 2025 137.340 Additional budget for APT&C pay award 0.359 Additional budget for teacher pay award 0.697 Revised budget as at period 10 138.396 4. Main Issues Revenue Budget 4.1 The summary report at Appendix 1 identifies a projected adverse variance of £0.773m. Detailed service reports are attached at Appendix 2. 4.2 The overall projected full year variance is £0.773m adverse. Information and all individual variances of over £50,000 are detailed in Appendix 3. It remains ITEM 15
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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 2026/27 budget to capture the ongoing effects of this evaluation. This was reported to Council in October 2025. In addition, a redesign of transport provision following the large overspend on taxis in 2024/25, will result in an overspend on transport (internal and external) within ASN in the current year. It is still anticipated that there will be revenue savings in future years. An explanation is given in Appendix 3. 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 to this committee is shown below. £m £m Adverse Variance at Period 5 0.339 Movement in Variance Increase in employee costs particularly teacher cover Reduction in property costs particularly gas and non-domestic rates Increase in transport costs Reduction in payments to other bodies (eg ASN, clothing grants) Additional income (eg school meals, early start grant) 0.351 (0.125) 0.684 (0.373) (0.103) 0.434 Net adverse Service Delivery variance at Period 10 0.773 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
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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: 25 February 2026 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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