Item 14 - Educational Services Revenue Budgetary Control Report to 30 June 2026 (Period 3)
West Dunbartonshire Council · 16 September 2026
Back to Educational Services Committee — 16 September 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer (Resources) Educational Services Committee: 16 September 2026 ___________________________________________________________________ Subject: Educational Services Revenue Budgetary Control Report to 30 June 2026 (Period 3). 1. Purpose 1.1 This report provides update on the financial performance of the Educational Services revenue budget to 30 June 2026 (Period 3) and the forecast position at 31 March 2027. 2. Recommendations 2.1 Committee is asked to: • Note the contents of this report showing that the 2026/27 revenue account has a projected adverse revenue variance of £0.994m (0.71% of the total budget) • Note the current projected use of earmarked reserves of £0.100m 3. Background 3.1 At the meeting of West Dunbartonshire Council on 4 March 2026, Members agreed the revenue estimates for 2026/27, including a total net Educational Services Committee budget of £139.270m. Since then the following budget adjustments have taken place revising the budget to £139.552m :- £m Budget agreed by Council 4 March 2026 139.270 Transfer of Education Support Officer budget to ICT (0.050) Decentralisation of printer copy costs to services 0.084 Scottish Government funding to assist with increased hourly rate for commissioned places 0.248 Revised budget as at period 3 139.552 4. Main Issues Revenue Budget 4.1 The summary report at Appendix 1 identifies a projected adverse variance of £0.994m. Detailed service reports are attached at Appendix 2. ITEM 14
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4.2 The overall projected full year variance is £0.994m adverse. Information and all individual variances of over £50,000 are detailed in Appendix 3. 4.3 The principal reason for the adverse variance is upward pressure on the non- devolved funded absence cover budget, commonly referred to as HQ cover. This budget supports longer-term teacher absence. Once an absence reaches the qualifying threshhold - 10 days in primaries and ASN, 21 days in secondaries - the full period of absence can be backdated and charged to HQ-funded cover. Days lost per FTE have increased by around 20% over the past 4 years, reaching 7,217 in 2025/26. 4.4 Teacher absences are covered from a combination of senior management cover, school funded cover, HQ cover and "please takes". “Please takes” are undertaken by unpromoted secondary teachers who are contracted to teach 26 periods per week but whose timetable may not contain enough periods in their subject specialism. In such cases, they may be asked to provide cover, sometimes outwith their area of expertise. 4.5 HQ cover has consistently overspent in recent years and has been reported to committee and Council. In previous years, this pressure has been offset by favourable variances in other areas, including utilities, out-of-authority placements, client payments and additional income. This is not expected to be possible in 2026/27. The scope to use “please takes” has also reduced significantly because of reductions in teacher numbers over several years. In addition, the introduction of the Shared Parental Leave Scheme in 2025/26 has added further pressure to HQ cover. 4.6 By period 3, two-thirds of the HQ cover budget had already been spent. While the service is enhancing wider action on long-term sickness management, an overspend on HQ cover is now considered inevitable. 4.7 A list of agreed efficiencies and management adjustments totalling £1.021m is shown within Appendix 4. It is anticipated £1.021m will be achieved. 4.8 More detail on the earmarked reserves utilised is shown in Appendix 5. 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
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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: 12 August 2026 Person to Contact: Jackie Nicol-Thomson/Joe Reilly - Finance Business Partners, Church Street Offices Dumbarton e-mail joe.reilly@west-dunbarton.gov.uk jackie.nicolthomson@west-dunbarton.gov.uk Appendices: Appendix 1 - Revenue Budgetary Control 2026/27 Summary Report Appendix 2 - Revenue Budgetary Control 2026/27 Service Reports Appendix 3 - Analysis of Variances over £50,000 Appendix 4 - Monitoring of Efficiencies and Management Adjustments Appendix 5 - Use of Earmarked Reserves 2026/27
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Background Papers: General Services Revenue Estimates 2026/27 – Council 4 March 2026. Wards Affected: All