Item 14 Appendix 3
West Dunbartonshire Council · 27 September 2023
Back to Educational Services Committee — 27 September 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 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE PERIOD Total Budget Forecast Spend RAG Status Primary Schools (Laura Mason) 34,109 34,435 325 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools (Laura Mason) 32,978 33,521 543 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The principal reasons for the adverse variance are an increase in the caseload for clothing grants (£114k) ,an overspend on APT&C employee costs (£70k) following the increase in turnover targets and an overspend on teacher costs (£190k) following the pay award agreed after the budget was set. SPT bus contract costs are also anticipated to be higher (£26k) than when the budget was set. Partly offsetting this is a favourable variance against school meals income following an alteration in the expansion of free school meals to primaries 6 and 7 (£95k) albeit income from lets is adverse (£19k). expenditure and income (particularly income from school meals in the new academic year) will be closely monitored The principal reasons for the adverse variance are an overspend on APT&C employee costs (£126k) following the increase in turnover targets and an overspend on teacher costs (£128k) following the pay award agreed after the budget was set. Income from lets (£111k) and from school meals (£175k) are likely to be less than anticipated when the budget was set. an overspend is anticipated an overspend is anticipated Budget Details Variance Analysis P3 Forecast Variance Education This service area includes all Primary Schools. expenditure and income will be closely monitored This service area includes all Secondary Schools. 30 June 2023
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE PERIOD Total Budget Forecast Spend RAG Status Budget Details Variance Analysis P3 Forecast Variance 30 June 2023 Additional Support Needs (Claire Cusick) 17,014 18,060 1,046 6% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome an overspend is anticipated The principal reasons for the adverse variance are an overspend on APT&C employee costs (£191k) following the increase in turnover targets and an overspend on teacher costs (£243k falling to £109k after allowing for additional income from Ukrainian grant) following the pay award agreed after the budget was set. Transport costs will be significantly over-budget due to difficulties sourcing sufficient taxis with a subsequent need to replace them with buses (£355k). Day placements are currently 6.5% greater than last year (£113k) while residential placements (£246k) are 3% greater at a time when residential placement costs have increased considerably. There is a small favourable variance against the budget for placements with other local authorities (£36k) although projected income from other local authority placements in WDC is adverse (£87k). This service area covers all ASN Services. expenditure and income will be closely monitored