Item 14 Appendix 1-4 - Financial Report 2022-2023 as at Period 6 (30 September 2022)

West Dunbartonshire Council · 23 November 2022
Back to Housing & Communities Committee — 23 November 2022 and its agenda

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Page 1

WEST DUNBARTONSHIRE COUNCIL Appendix 1
REVENUE BUDGETARY CONTROL 2022/2023
HOUSING & COMMUNITIES SUMMARY
MONTH END DATE 30 September 2022
Actual
Outturn
2021/22
Total Budget
2022/23
YTD Spend
2022/23
Forecast
Spend
2022/23
Annual
RAG
Status
Net Variance
Attributable to
Covid
Underlying
Variance
Excluding
Covid
£000 £000 £000 £000 £000 % £000 £000
2,721 3,441 1,395 3,442 1 0%  0 1
876 1,020 502 1,021 1 0%  0 1
500 483 383 576 93 19%  42 51
41 33 0 36 3 9%  0 3
65 Private Sector Housing Grant 79 (84) 82 3 4%  0 2
434 479 160 470 (9) -2%  0 (9)
0 Housing Asset and Investment 46 15 31 (15) -33%  0 (15)
(567) (933) (907) (879) 54 6%  0 54
4,071 4,648 1,466 4,779 131 2.82%  42 88
Service / Subjective Summary Annual Variance 2022/23
Communities
Homeless Persons
Private Sector Housing
Anti Social Behaviour
Housing Maintenance Trading A/c
Total Net Expenditure
Working 4 U

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WEST DUNBARTONSHIRE COUNCIL Appendix 2
REVENUE BUDGETARY CONTROL 2022/2023
HOUSING AND COMMUNITIES COMMITTEE DETAIL
YEAR END DATE 30 September 2022
PERIOD 6
Actual Outturn
2021/22 Service Summary
Total
Budget
2022/23
YTD Spend
2022/23
Forecast
Spend
2022/23
RAG Status
Net Variance
Attributable to
Covid
Underlying
Variance
Excluding Covid
£000 £000 £000 £000 £000 % £000 £000
17,621 Employee 20,211 9,368 20,740 528 3%  0 528
2,984 Property 2,084 1,017 2,207 123 6%  0 123
1,324 Transport and Plant 1,192 593 1,188 (5) 0%  0 (5)
11,049 Supplies, Services and Admin 4,440 3,378 5,630 1,189 27%  0 1,189
3,796 Payments to Other Bodies 5,424 1,578 5,430 8 0%  42 (34)
(3) Other 250 0 250 0 0%  0 0
36,772 Gross Expenditure 33,601 15,933 35,445 1,844 5%  42 1,802
(32,701) Income (28,953) (14,468) (30,667) (1,715) -6%  0 (1,715)
4,071 Net Expenditure 4,648 1,466 4,778 130 3%  42 87
£000 £000  £000  £000  £000 % £000  £000
2,496 Employee 3,222 1,433 3,259 37 1%  0 37
0 Property 2 0 0 (2) -100%  0 (2)
4 Transport and Plant 23 5 13 (10) -44%  0 (10)
102 Supplies, Services and Admin 203 89 177 (26) -13%  0 (26)
1,494 Payments to Other Bodies               2,923 416 2,877 (47) -2%  0 (47)
0 Other 250 0 250 0 0%  0 0
4,096 Gross Expenditure 6,623         1,944         6,576         (47) -1%  0 (47)
(1,375) Income (3,182) (548) (3,135) 48 1%  0 48
2,721               Net Expenditure 3,441         1,395         3,442         0 0%  0 0
£000 £000  £000  £000  £000 % £000  £000
618 Employee 915 429 918 2 0%  0 2
282 Property 111 43 111 0 0%  0 0
4 Transport and Plant 4 3 6 1 23%  0 1
7 Supplies, Services and Admin 4 19 17 13 333%  0 13
173 Payments to Other Bodies 146 71 145 (1) -1%  0 (1)
0 Other 0 0 0 0 0%  0 0
1,084 Gross Expenditure 1,180         565            1,196 16 1%  0 15
(208) Income (160) (62) (175) (14) -9%  0 (14)
876                  Net Expenditure 1,020         502            1,021 1 0%  0 1
£000 £000 £000 £000 £000 % £000  £000
2,121 Employee 2,656 1,243 2,688 32 1%  0 32
2,397 Property 1,649 932 1,774 125 8%  0 125
24 Transport and Plant 31 17 34 3 10%  0 3
236 Supplies, Services and Admin 97 63 89 (8) -8%  0 (8)
789 Payments to Other Bodies 950 475 996 46 5%  42 4
0 Other 0 0 0 0 0%  0 0
5,567 Gross Expenditure 5,383 2,730 5,581 198 4%  42 156
(5,067) Income (4,901) (2,347) (5,005) (105) -2%  0 (105)
500                  Net Expenditure 483 383 576 93 19%  42 51
£000 £000 £000 £000 £000 % £000  £000
0 Employee 0 0 0 0 0%  0 0
0 Property 0 0 0 0 0%  0 0
0 Under-recovery against surplus targetTransport and Plant 0 0 0 0 0%  0 0
0 Supplies, Services and Admin 0 0 0 0 0%  0 0
41 Payments to Other Bodies 33 0 36 3 9%  0 3
0 Other 0 0 0 0 0%  0 0
41 Gross Expenditure 33 0 36 3 9%  0 3
0 Income 0 0 0 0 0%  0
41                    Net Expenditure 33 0 36 3 9%  0 3
Private Sector Housing
Annual Variance
2022/23
All Services
Working 4 U
Communities
Homeless Persons

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WEST DUNBARTONSHIRE COUNCIL Appendix 2
REVENUE BUDGETARY CONTROL 2022/2023
HOUSING AND COMMUNITIES COMMITTEE DETAIL
YEAR END DATE 30 September 2022
PERIOD 6
Actual Outturn
2021/22 Service Summary
Total
Budget
2022/23
YTD Spend
2022/23
Forecast
Spend
2022/23
RAG Status
Net Variance
Attributable to
Covid
Underlying
Variance
Excluding Covid
Annual Variance
2022/23
£000 £000 £000 £000 £000 % £000 £000
39 Employee 40 20 42 2 5%  0 2
223 Property 241 0 241 0 0%  0 0
0 Transport and Plant 0 0 0 0 0%  0 0
0 Supplies, Services and Admin 0 (1) 0 0 0%  0 0
249 Payments to Other Bodies 245 120 245 0 0%  0 0
0 Other 0 0 0 0 0%  0 0
511 Gross Expenditure 525 139 528 2 0%  0 2
(446) Income (446) (223) (446) 0 0%  0 0
65                    Net Expenditure 79 (84) 82 2 3%  0 2
£000 £000 £000 £000 £000 % £000 £000
280 Employee 361 158 370 9 2%  0 9
0 Property 0 0 0 0 0%  0 0
2 Transport and Plant 1 2 4 3 399%  0 3
4 Supplies, Services and Admin 11 1 11 0 0%  0 0
149 Payments to Other Bodies 162 0 142 (20) -12%  0 (20)
0 Other 0 0 0 0 0%  0 0
434 Gross Expenditure 535 161 527 (8) -1%  0 (8)
0 Income (55) (0) (57) (1) -2%  (1)
434                  Net Expenditure 479 160 470 (9) -2%  0 (9)
………………………………………………………………………………………………………………………………………………………………………………………….
£000 £000 £000 £000 £000 % £000  £000
336 Employee 453 177 387 (66) -15%  0 (66)
0 Property 0 0 0 0 0%  0 0
3 Transport and Plant 5 2 3 (2) -40%  0 (2)
1 Supplies, Services and Admin 0 0 0 0 0%  0 0
0 Payments to Other Bodies 0 0 0 0 0%  0 0
0 Other 0 0 0 0 0%  0 0
340 Gross Expenditure 458 179 390 (68) -15%  0 (68)
(340) Income (412) (164) (359) 53 13%  0 53
-                  Net Expenditure 46 15 31 (15) -33%  0 (15)
£000 £000 £000 £000 £000 % £000  £000
11,732 Employee 12,564 5,909 13,076 512 4%  0 512
82 Property 82 42 82 0 0%  0 0
1,287 Transport and Plant 1,128 564 1,128 0 0%  0 0
10,699 Supplies, Services and Admin 4,125 3,206 5,335 1,210 29%  0 1,210
901 Payments to Other Bodies 964 495 991 27 3%  0 27
(3) Other 0 0 0 0 0%  0 0
24,698 Gross Expenditure 18,863 10,216 20,612 1,749 9%  0 1,749
(25,265) Income (19,796) (11,123) (21,491) (1,695) -9%  0 (1,695)
(567) Net Expenditure (933) (907) (879) 54 -6%  0 54
Housing Maintenance Trading A/c
Private Sector Housing Grant
Anti Social Behaviour
Housing  Asset and Investment

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WEST DUNBARTONSHIRE COUNCIL Appendix 3
REVENUE BUDGETARY CONTROL 2022/2023
ANALYSIS FOR VARIANCES OVER £50,000
YEAR END DATE
Total Budget Forecast
Spend RAG Status
£000 £000 £000 %
Homeless Persons 483 576 93 19% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Housing Maintenance Trading A/c (933) (879) 54 -6% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
This service delivers maintenance and investment services to the council's housing stock.
Under-recovery against surplus target
Review HRA recharges and explore if higher payroll costs can be factored into 22/23 recovery
rates.
Payroll costs forecast to exceed budget primarily due to higher overtime costs as resource is
committed to addressing the exceptionally high number of void properties needing repaired
and to addressing the COVID related repairs backlog. Supplies and service costs are forecast
to exceed budget due to higher subcontracting costs. The subcontracting resource is needed
to maintain service levels during this period of very high demand across responsive repair and
void repairs. The additional employee and contracting costs are offset by increased recharges
to the HRA revenue and capital budgets.
The adverse variance of £54K on the account primarily relates to the unfunded element of the
22/23 pay award.
Budget Details
Variance Analysis
Variance
This service seeks to prevent homelessness occurring across the authority and improves
access to support services
Several issue are causing this £93K overspend , the main issues are as follows :-The property
costs overspend of £125K is due to higher than budgeted increase in gas and electricity cost
(£45K) and similarly price of furniture and white goods have increased causing an adverse
variance (£80K) . There has also been difficulties in having homeless units turned around and
ready when required which has resulted in a £42K spend on bed and breakfast . £105K of the
overspend is offset by anticipated additional income based on current occupancy levels .
Most of this variance is due to inflationary pressures which are not possible to mitigate for
since the relevant budget lines are demand led. The rent charged to DWP for homeless
should reflect the cost of providing the service so it would be expected that these increases
would result in a review of rent to increase in line wth cost pressures , However due to the
recently announce rent freeze this would not be possible until end of March 2023 at the
earliest .
A year end overspend in anticipated
30 September 2022

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WEST DUNBARTONSHIRE COUNCIL
MONITORING OF EFFICIENCIES AND MANAGEMENT ADJUSTMENTS 2022/23 Appendix 4
Efficiency
reference
Efficiency Detail Budgeted
Amount £
Projection of
Total Saved £
Projection of Total Not Saved £ Comment
MA55 Review Rental Structure for
Ashton View Supported
Accommodation Project based
on current service provision
Housing &
Employability
21,000                -                                                          
-                  21,000                -

Page 6

Under-recovery against
surplus target