Item 16 - Appendices 1 and 2
West Dunbartonshire Council · 19 November 2025
Back to Housing & Communities Committee — 19 November 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 3,376 8,102 247 3% Property Costs 1,349 577 1,386 37 3% Transport Costs 154 74 177 23 0% Supplies, Services And Admin 418 170 409 (9) -2% Support Services 2,584 1,077 2,586 2 0% Other Expenditure 420 165 397 (23) -5% Repairs & Maintenance 12,173 5,147 12,469 296 2% Open Space Maintenance 908 322 772 (136) -15% Bad Debt Provision 1,119 529 1,269 150 13% Void Loss (Council Tax / Lost Rents) 831 467 1,120 289 35% Loan Charges 29,055 11,381 27,314 (1,741) -6% Total Expenditure 56,866 23,285 56,001 (865) -2% House Rental Income (55,961) (23,446) (56,270) (309) 1% Lockup Rental Income (232) (97) (233) (1) 0% Other Rental income (137) (56) (134) 3 -2% Factoring Income (448) (179) (430) 18 -4% Miscellaneous Income (123) (35) (84) 39 -32% Total Income (56,901) (23,813) (57,151) (250) 0% Net Expenditure (35) (528) (1,150) (1,115) 31 August 2025 Subjective Summary Forecast Variance 2025/26 ITEM 16 - APPENDIX 1
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WEST DUNBARTONSHIRE COUNCIL HRA REVENUE BUDGETARY CONTROL 2025/2026 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 31 August 2025 PERIOD 5 Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Employee Costs 7,855 8,102 247 3% Main Issues Mitigating Action Anticipated Outcome Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Repairs & Maintenance 12,173 12,469 296 2% Main Issues Mitigating Action Anticipated Outcome Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Open Space Maintenance 908 772 (136) -15% Main Issues Mitigating Action Anticipated Outcome A year end underspend Subjective Description Open space maintenance on HRA land and ad-hoc works on void and homeless properties instructed by housing staff Variance Narrative Reduce work specifcation agreed with Greenspace to delvier an in-year saving. This saving is currently under review. None Variance Analysis Subjective Analysis Forecast Variance 2025/26 RAG Status Variance Analysis Forecast Variance 2025/26 Subjective Description Subjective Analysis RAG Status 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% provision. Management will target staffing efficiencies, including tighter controls on staff recruitment and overtime. A year end overspend. Officers have reviewed the repairs spend and identified a potential saving against the 2025/2026 repair and maintenance budget by transferring qualifying repair spend to the HRA capital programme, primarily revenue funded works that extend the lifespan of the assets. Furthermore, Electrical Installation Condition Report (EICR) spend that is complementary to the environmental sensor installation programme has also been funded from the HRA capital programme. A year end overspend. Variance Analysis Subjective Analysis Forecast Variance 2025/26 RAG Status Subjective Description Responsive and planned repair and maintenance services to houses and lockups and income recovered from tenant rechargeable and owner occupier repairs. Variance Narrative A high volume of repair orders and ongoing inflationary pressures are driving up costs, with the most significant pressure across responsive repair budgets ITEM 16 - 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 31 August 2025 PERIOD 5 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 Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Void Loss (Council Tax / Lost Rents) 831 1,120 289 35% Main Issues Mitigating Action Anticipated Outcome Variance Analysis Subjective Analysis Forecast Variance 2025/26 A year end overspend. Variance Analysis Forecast Variance 2025/26 Variance Narrative Subjective Analysis RAG Status RAG Status 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. Subjective Description Provision for uncollected rent across range of HRA debts, including rent arrears, rechargeable repairs and factoring services. 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 also working with the council tax team / the assessor service to secure maximum relief for several of our longer-term void properties. 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.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 HRA REVENUE BUDGETARY CONTROL 2025/2026 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 31 August 2025 PERIOD 5 Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Loan Charges 29,055 27,314 (1,741) -6% Main Issues Mitigating Action Anticipated Outcome Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % House Rental Income (55,961) (56,270) (309) 1% Main Issues Mitigating Action Anticipated Outcome 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. Furthermore, the forecast at BCR05 is for the HRA capital spend 25/26 to be less than budget, lowering the HRA borrowing requirement 25/26 and, consequently, lower then budgeted interest charges this year. Finally, there is a one off treasury management credit of £818,000 available for the HRA following a restructure of a number of council loans. None. Variance Analysis A year end over-recovery Subjective Description Income from the letting of housing stock to tenant and to the homeless service. Variance Narrative A prudent approach was taken when setting the income budget from 2025/26 given the uncertainty over the timing of new build and buy back properties being available for rent. A mid- year review has forecast rental income to be £309,000 (0.5%) more than budget. None. Variance Analysis Subjective Analysis Forecast Variance 2025/26 RAG Status