Item 14 Appendix 3
West Dunbartonshire Council · 20 March 2024
Back to Educational Services Committee — 20 March 2024 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) 33,554 33,235 (319) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools (Laura Mason) 33,392 33,387 (5) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 31 January 2024 Budget Details Variance Analysis P10 Forecast Variance Education This service area includes all Primary Schools. expenditure and income will be closely monitored This service area includes all Secondary Schools. minimal variance anticipated The principal adverse variances are an increase in the caseload for clothing grants (£66k) and an overspend against employee costs (£245k) , mainly APT&C following the increase in turnover targets . Other property costs are greater than expected (£36k) principally due to fencing requirements at Our Lady of Loretto. 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 timetable for the expansion of free school meals to primaries 6 and 7 (£220k) 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 with an aggregate favourable variance of £497k. expenditure (particularly utility prices) and income (particularly income from school meals in the new academic year) will be closely monitored The overall variance is minimal because the adverse variances on income and non-domestic rates have been offset by favourable variances on gas and employee costs.The principal adverse variance is against income - income from lets (£66k) and from school meals (£169k) 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 £38k , gas has a favourable variance of £120k. The budget for non-domestic rates was increased by almost 12% in 2023/24 but actual charges are 22% higher resulting in an adverse variance of £64k. an underspend is anticipated
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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 31 January 2024 Budget Details Variance Analysis P10 Forecast Variance Additional Support Needs (Claire Cusick) 17,600 20,982 3,383 19% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Pre 5s ( Laura Mason) 9,759 9,748 (11) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This services area includes all Early Years establishments within West Dunbartonshire. none necessary expenditure and income will be closely monitored The principal adverse variances are an overspend on APT&C employee costs (£291k) following the increase in turnover targets and the knock-on effects of last year's higher pay increase . Transport costs will be significantly over-budget due to difficulties sourcing sufficient taxis with a subsequent need to replace them with buses (£299k). The number of pupils on day placements is now 2 per month greater than last year's and the average increase in daily rates from providers is 28% .Day placement costs are therefore significantly higher (£780k) while residential placements (£2.051m) are 33% greater at a time when residential placement costs have also increased considerably. There is an adverse variance against the budget for placements with other local authorities (£67k) and projected income from other local authority placements within West Dunbartonshire is also adverse (£96k). Property costs (£13k) are favourable because of backdated rates relief offsetting higher electricity costs. Income to assist with Ukrainian pupils (£176k) has been received and will offset additional employee costs. This service area covers all ASN Services. an overspend is anticipated minimal variance anticipated The overall variance is minimal because the adverse variances on expenditure (principally on cross border placements and milk/food) are covered by additional income from milk and healthy snacks grant and cross border charges.