Item 14 - Appendices 1 - 4
West Dunbartonshire Council · 22 February 2023
Back to Housing & Communities Committee — 22 February 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
WEST DUNBARTONSHIRE COUNCIL Appendix 1 REVENUE BUDGETARY CONTROL 2022/2023 HOUSING & COMMUNITIES SUMMARY MONTH END DATE 31 December 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 3,432 2,635 3,323 (109) -3% 0 (109) 876 1,011 747 1,010 (1) 0% 0 (1) 500 473 820 694 221 47% 89 131 41 32 0 36 4 13% 0 4 65 Private Sector Housing Grant 79 (105) 81 2 3% 0 2 434 472 315 415 (57) -12% 0 (56) 0 Housing Asset and Investment 46 24 35 (11) -24% 0 (11) (567) (933) (919) (903) 30 3% 0 30 4,071 4,612 3,517 4,691 79 1.71% 89 (10) 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 ITEM 14
Page 2
WEST DUNBARTONSHIRE COUNCIL Appendix 2 REVENUE BUDGETARY CONTROL 2022/2023 HOUSING AND COMMUNITIES COMMITTEE DETAIL YEAR END DATE 31 December 2022 PERIOD 9 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 £000 £000 £000 £000 £000 % £000 17,621 Employee 20,371 14,994 20,839 470 2% 0 2,984 Property 2,071 1,582 2,274 202 10% 0 1,324 Transport and Plant 1,188 896 1,196 8 1% 0 11,049 Supplies, Services and Admin 4,458 4,929 6,629 2,171 49% 0 3,796 Payments to Other Bodies 5,316 3,019 5,414 98 2% 89 (3) Other 250 0 250 0 0% 0 36,772 Gross Expenditure 33,655 25,419 36,602 2,949 9% 89 (32,701) Income (29,041) (21,902) (31,912) (2,870) -10% 0 4,071 Net Expenditure 4,612 3,517 4,691 79 2% 89 £000 £000 £000 £000 £000 % £000 2,496 Employee 3,393 2,260 3,264 (129) -4% 0 0 Property 2 0 0 (2) -100% 0 4 Transport and Plant 19 10 12 (7) -37% 0 102 Supplies, Services and Admin 222 143 236 14 6% 0 1,494 Payments to Other Bodies 2,817 1,212 2,805 (11) 0% 0 0 Other 250 0 250 0 0% 0 4,096 Gross Expenditure 6,702 3,626 6,567 (135) -2% 0 (1,375) Income (3,270) (991) (3,244) 26 1% 0 2,721 Net Expenditure 3,432 2,635 3,323 (110) -3% 0 £000 £000 £000 £000 £000 % £000 618 Employee 938 687 936 (2) 0% 0 282 Property 80 50 80 0 0% 0 4 Transport and Plant 4 4 6 2 45% 0 7 Supplies, Services and Admin 3 20 22 19 603% 0 173 Payments to Other Bodies 146 74 145 (1) -1% 0 0 Other 0 0 0 0 0% 0 1,084 Gross Expenditure 1,172 835 1,189 17 1% 0 (208) Income (160) (88) (179) (19) -12% 0 876 Net Expenditure 1,011 747 1,010 (1) 0% 0 £000 £000 £000 £000 £000 % £000 2,121 Employee 2,623 1,974 2,708 86 3% 0 2,397 Property 1,667 1,451 1,871 204 12% 0 24 Transport and Plant 31 27 36 5 16% 0 236 Supplies, Services and Admin 103 85 116 13 13% 0 789 Payments to Other Bodies 950 744 1,044 93 10% 89 0 Other 0 0 0 0 0% 0 5,567 Gross Expenditure 5,375 4,282 5,776 401 7% 89 (5,067) Income (4,901) (3,462) (5,082) (181) -4% 0 500 Net Expenditure 473 820 694 220 47% 89 £000 £000 £000 £000 £000 % £000 0 Employee 0 0 0 0 0% 0 0 Property 0 0 0 0 0% 0 0 Transport and Plant 0 0 0 0 0% 0 0 Supplies, Services and Admin 0 0 0 0 0% 0 41 Payments to Other Bodies 32 0 36 4 12% 0 0 Other 0 0 0 0 0% 0 41 Gross Expenditure 32 0 36 4 12% 0 0 Income 0 0 0 0 0% 41 Net Expenditure 32 0 36 4 12% 0 Private Sector Housing Annual Variance 2022/23 All Services Working 4 U Communities Homeless Persons ITEM 14
Page 3
WEST DUNBARTONSHIRE COUNCIL Appendix 2 REVENUE BUDGETARY CONTROL 2022/2023 HOUSING AND COMMUNITIES COMMITTEE DETAIL YEAR END DATE 31 December 2022 PERIOD 9 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 Annual Variance 2022/23 £000 £000 £000 £000 £000 % £000 39 Employee 40 31 42 2 5% 0 223 Property 241 19 241 0 0% 0 0 Transport and Plant 0 0 0 0 0% 0 0 Supplies, Services and Admin 0 (1) 0 0 0% 0 249 Payments to Other Bodies 245 181 245 0 0% 0 0 Other 0 0 0 0 0% 0 511 Gross Expenditure 525 230 527 2 0% 0 (446) Income (446) (335) (446) 0 0% 0 65 Net Expenditure 79 (105) 81 2 2% 0 £000 £000 £000 £000 £000 % £000 280 Employee 359 244 355 (4) -1% 0 0 Property 0 0 0 0 0% 0 2 Transport and Plant 1 6 9 9 1197% 0 4 Supplies, Services and Admin 5 2 5 0 0% 0 149 Payments to Other Bodies 162 64 148 (14) -9% 0 0 Other 0 0 0 0 0% 0 434 Gross Expenditure 527 316 517 (10) -2% 0 0 Income (55) (1) (103) (47) -86% 434 Net Expenditure 472 315 415 (57) -12% 0 …………………………………………………………………………………………………………………………………………………………………………………………. £000 £000 £000 £000 £000 % £000 336 Employee 453 280 381 (72) -16% 0 0 Property 0 0 0 0 0% 0 3 Transport and Plant 5 3 4 (1) -20% 0 1 Supplies, Services and Admin 0 0 1 1 0% 0 0 Payments to Other Bodies 0 0 0 0 0% 0 0 Other 0 0 0 0 0% 0 340 Gross Expenditure 458 283 386 (72) -16% 0 (340) Income (412) (259) (351) 61 15% 0 - Net Expenditure 46 24 35 (11) -24% 0 £000 £000 £000 £000 £000 % £000 11,732 Employee 12,564 9,517 13,153 589 5% 0 82 Property 82 63 82 0 0% 0 1,287 Transport and Plant 1,128 846 1,128 0 0% 0 10,699 Supplies, Services and Admin 4,125 4,679 6,249 2,124 51% 0 901 Payments to Other Bodies 964 743 991 27 3% 0 (3) Other 0 0 0 0 0% 0 24,698 Gross Expenditure 18,863 15,848 21,603 2,740 15% 0 (25,265) Income (19,796) (16,767) (22,506) (2,710) -14% 0 (567) Net Expenditure (933) (919) (903) 30 -3% 0 Housing Maintenance Trading A/c Private Sector Housing Grant Anti Social Behaviour Housing Asset and Investment
Page 4
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 % Working 4 U 3,432 3,323 (109) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Homeless Persons 473 694 221 47% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Anti Social Behaviour 472 415 (57) -12% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome A year end underspend in Anti-Social Behaviour Service This is the provision of the anti social behaviour service within the Council area A favourable variance is anticipated due to the increased recharge of ASB posts to HRA following workload analysis. None required Budget Details Variance Analysis Variance This variance is due to employee costs being lower due to additional external funding being used to fund some existing posts . This service seeks to prevent homelessness occurring across the authority and improves access to support services Several issue are causing this overspend , the main issues are as follows :- Employee costs is expected to overspend as a result of an employee not being included in budget, and also overtime and agency costs incurred. The property costs overspend of £204K is mainly due to higher than budgeted increase in gas and electricity cost ; similarly price of furniture and white goods have significantly increased causing an adverse variance and also increased rental costs of having additional homeless accommodation to meet expected needs. There has also been difficulties in having homeless units turned around and ready when required which has resulted in a forecasted £88K spend on bed and breakfast. £181K 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 with cost pressures. However due to the Scottish Government rent freeze announced in 2022 this was not possible . The rent freeze on Social Housing will be removed at end of March 2023 and therefore for 2023/24 a review of rental rates to be met by DWP will be able to reviewed. A year end overspend in anticipated This is the provision of Working 4u service None Required A year end underspend is anticipated 31 December 2022 ITEM 14
Page 5
Housing Asset and Investment 46 35 (11) -24% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Housing Maintenance Trading A/c (933) (903) 30 -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service delivers maintenance and investment services to the council's housing stock. Small under-recovery against surplus target None available 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. This service manages capital investment across council and private sector housing stock. Employee costs are showing a favourable variance due to vacant posts within the service. Employee cost underspend is offset by a reduction in the level of income being recharged to the Housing Revenue Account. None Required Slight underspend at year end
Page 6
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 MA2 Move CCTV monitoring in- house Housing & Employability 20,000 20,000 - 20,000 20,000 ITEM 14