Item 13 Appendix 3
West Dunbartonshire Council · 13 December 2023
Back to Educational Services Committee — 13 December 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) 33,900 33,849 (51) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools (Laura Mason) 32,978 33,347 368 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The principal adverse variances are an increase in the caseload for clothing grants (£122k) ,an overspend against APT&C employee costs (£213k) following the increase in turnover targets and an overspend on teacher costs (£105k) following the pay award agreed after the budget was set. SPT bus contract costs are also anticipated to be higher (£36k) than when the budget was set. 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 (£155k) albeit income from lets is adverse (£19k). Utility prices have been particularly volatile over the past 18 months. Electricity and gas budgets were increased by about 11% for 2023/24 . However, actual prices for electricity have increased by up to 70% while gas prices have fallen by 22%. The overall impact has been favourable - while electricity has an adverse variance of £51k while gas has a favourable variance of £440k. expenditure (particularly utility prices) and income (particularly income from school meals in the new academic year) will be closely monitored The principal adverse variances are an overspend on APT&C employee costs (£100k) following the increase in turnover targets and an overspend on teacher costs (£105k) 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.Utility prices have been particularly volatile over the past 18 months. Electricity and gas budgets were increased by about 11% for 2023/24 . However, actual prices for electricity have increased by up to 70% while gas prices have fallen by 22%. The overall impact has been favourable - while electricity has an adverse variance of £35k while gas has a favourable variance of £149k. a small underspend is anticipated an overspend is anticipated Budget Details Variance Analysis P5 Forecast Variance Education This service area includes all Primary Schools. expenditure and income will be closely monitored This service area includes all Secondary Schools. 31 August 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 P5 Forecast Variance 31 August 2023 Additional Support Needs (Claire Cusick) 17,224 18,526 1,302 8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome an overspend is anticipated The principal adverse variances are an overspend on employee costs, principally APT&C, (£169k) following the increase in turnover targets . Transport costs will be significantly over-budget due to difficulties sourcing sufficient taxis with a subsequent need to replace them with buses (£265k). Day placements are currently on a par with last year but average day placement costs are significantly higher (£250k) while residential placements (£676k) are 3% greater at a time when residential placement costs have increased considerably. There is an adverse variance against the budget for placements with other local authorities (£47k) and projected income from other local authority placements within West Dunbartonshire is also adverse (£76k). Income to assist with Ukrainian pupils (£176k) has been received and will offset additional employee costs. This service area covers all ASN Services. expenditure and income will be closely monitored