Item 14 Appendix 3
West Dunbartonshire Council · 8 March 2023
Back to Educational Services Committee — 8 March 2023 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 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Annual Spend Variance RAG Status £000 £000 £000 % Primary Schools (Laura Mason) 31,914 31,025 (889) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools (Laura Mason) 31,675 31,300 (374) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 31 January 2023 Budget Details Variance Analysis This service area includes all Primary Schools. The budget was set before the delay to free school meal expansion was confirmed. As primaries 6 & 7 will now not be covered by universal free school meal provision from August 2022 income from school meals will be significantly above the budgeted target income (£225k). This offsets the reduction in school lets income (£15k) . There is also a favourable variance (£665k) against employee costs as the budget was set higher than expenditure would suggest and reduced expenditure from 3 days strike action has been recognised None necessary Favourable variance anticipated This service area includes all Secondary Schools. Income from sale of school meals is currently projected to be less than budgeted (£177k) while income from lets is also lower than expected (£104k). There is a favourable variance against employee costs caused in part by reduced expenditure from 3 days strike action. None necessary Favourable variance anticipated
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Annual Spend Variance RAG Status £000 £000 £000 % 31 January 2023 Budget Details Variance Analysis Additional Support Needs (Claire Cusick) 17,290 19,935 2,645 15% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome PPP (Laura Mason) 15,420 15,536 116 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service area covers all ASN Services. The adverse variance within employee costs (£107k) is due to a combination of turnover targets not being achieved , a greater than expected pay award and greater staffing as part of our efforts to minimise external placements , all reduced partly by reduced expenditure from 3 days strike action. Payments to Other Bodies adverse variance is primarily due to Council's decision regarding the division of residential costs between WDC and HSCP exacerbated by the ongoing high demands on the Residential Placements Budget (£2.367m) - the number of residential placements is 6% higher (about 2 placements) than the average for 2021/22. Day placements are also over budget (£199k) as placements are on average about 6 greater than last year. The requirement for Residential Placements is demand-led and decisions are taken jointly with HSCP following an assessment of the best option for all concerned. However, the actual usage throughout the year will be reviewed regularly to identify where there is scope to reduce the number of placements. adverse variance anticipated This service area includes Vale of Leven, Clydebank High and St Peter the Apostle High Schools and St Eunan's Primary School. The costs charged to this service are Property costs and the Unitary charge. There is an overspend because of the increased pressure over the year on gas costs (£57k) ,contract cleaning costs (£41k) and possible payments to BAM for banked hours/change notices (£16k). None possible An overspend is anticipated
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Annual Spend Variance RAG Status £000 £000 £000 % 31 January 2023 Budget Details Variance Analysis Performance & Improvement (Andrew Brown) 467 366 (101) -22% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service covers the monitoring of policies and improvement on curriculum within Education. The reason for the favourable variance is the number of vacancies throughout the year none necessary A favourable variance is anticipated