Item 14 - Appendices 1 and 2
West Dunbartonshire Council · 20 August 2025
Back to Housing & Communities Committee — 20 August 2025 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 HRA REVENUE BUDGETARY CONTROL 2025/26 PERIOD END DATE Budget 2025/26 Spend to Date 2025/26 Forecast Spend 2025/26 Annual RAG Status £000 £000 £000 £000 % Employee Costs 7,855 2,209 8,112 257 3% Property Costs 1,349 283 1,381 32 2% Transport Costs 154 44 177 23 0% Supplies, Services And Admin 418 102 409 (9) -2% Support Services 2,584 646 2,584 0 0% Other Expenditure 420 109 437 17 4% Repairs & Maintenance 13,081 3,110 13,125 44 0% Bad Debt Provision 1,119 317 1,269 150 13% Void Loss (Council Tax / Lost Rents) 831 275 1,100 269 32% Loan Charges 29,055 7,143 28,571 (484) -2% Total Expenditure 56,866 14,238 57,165 299 1% House Rents (55,961) (14,000) (56,000) (39) 0% Lockup Rents (232) (58) (232) 0 0% Factoring Charges (448) (108) (430) 18 -4% Other rents (137) (34) (137) 0 0% Miscellaneous income (123) (21) (84) 39 -32% Total Income (56,901) (14,221) (56,883) 18 0% Net Expenditure (35) 17 282 317 30 June 2025 Subjective Summary Forecast Variance 2025/26 ITEM 14 - APPENDIX 1
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WEST DUNBARTONSHIRE COUNCIL HRA REVENUE BUDGETARY CONTROL 2025/2026 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 30 June 2025 PERIOD 3 Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Employee Costs 7,855 8,112 257 3% Main Issues Mitigating Action Anticipated Outcome Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Bad Debt Provision 1,119 1,269 150 13% Main Issues Mitigating Action Anticipated Outcome RAG Status Variance Narrative The Council needs to make prudent provision for the non collection of HRA debt. HRA debt has been increasing as officers more stringently apply the rechargeable repairs policy for repairs caused by tenant neglect / abuse. These debts are difficult to collect because tenants often have multiple other debts with the Council and others. A review of the bad debt provision has identified a need to further increase the amount set aside for irrecoverable debt. Housing and Corporate Debt staff continue to work closely to maximise contact with customers with debt and to put in place reasonable affordable repayment plans that take account of customers personal circumstances. A year end overspend. Subjective Description Provision for uncollected rent across range of HRA debts, including rent arrears, rechargeable repairs, insurance and factoring services, capital works. Cost of employees charged directly to the HRA. Variance Narrative Recruitment of critical posts and higher employer national insurance costs are creating a cost pressure. The forecast also incudes a cost pressure for a higher than estimated pay settlement. COSLA have offered employees a 4% pay award for 2025/26, the estimates included a 3% provisiion. Management will target staffing efficiencies, including tighter controls on staff recruitment and overtime. A year end overspend. Variance Analysis Forecast Variance 2025/26 Subjective Description Subjective Analysis RAG Status Variance Analysis Subjective Analysis Forecast Variance 2025/26 ITEM 14 - APPENDIX 2
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 HRA REVENUE BUDGETARY CONTROL 2025/2026 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 30 June 2025 PERIOD 3 Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Void Loss (Council Tax / Lost Rents) 831 1,100 269 32% Main Issues Mitigating Action Anticipated Outcome Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Loan Charges 29,055 28,571 (485) -2% Main Issues Mitigating Action Anticipated Outcome Housing staff will continue to engage with utility companies to highlight meter issues that are preventing properties being available for let. Housing and Building Services staff will continue to prioritise the repair and subsequent allocation of longer term void properties. Housing staff will continue to develop and argue the case for additional council tax relief. Subjective Description Lost rental income for void houses and lockups and the cost of council tax on long term void properties. Void numbers and council tax payments for longer term void houses are forecast to exceed budget. There are ongoing challenges with utility companies as council staff try and resolve debt on meters and meter reconnections. The poor performance of the utility companies adversely impacts on the length of time properties are void and leads to more empty properties incurring a council tax liability. The service is working with the council tax team / the assessor service to secure maximum relief for several of our longer-term void properties. A year end overspend. Variance Analysis Forecast Variance 2025/26 Variance Narrative Subjective Analysis RAG Status Variance Analysis Subjective Analysis Forecast Variance 2025/26 RAG Status A year end underspend. Subjective Description Loans Fund repayments and the payment of interest and expenses on outstanding HRA debt. Variance Narrative HRA capital debt at 31 March 2025 was lower than forecast and this led to lower debt servicing costs across both debt repayment and debt interest. None.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 HRA REVENUE BUDGETARY CONTROL 2025/2026 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 30 June 2025 PERIOD 3