Item 8 - IRED Revenue BCR to Period 3 - Asset Management
West Dunbartonshire Council · 19 August 2026
Back to Infrastructure, Regeneration & Economic Development Committee — 19 August 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Infrastructure, Regeneration & Economic Development Committee: 19 August 2026 ___________________________________________________________________ Subject: Infrastructure, Regeneration & Economic Development Revenue Budgetary Control Report 2026/27 to Period 3 (30 June 2026) 1. Purpose 1.1 This report provides an update on the revenue financial performance to 30 June 2026 of those services under the auspices of the Infrastructure, Regeneration & Economic Development Committee (IRED). 2. Recommendations 2.1 Members are asked to: • note a projected adverse variance against budget of £0.358m (1.85% of total budget). • note the current projected use of earmarked reserves of £1.708m. 3. Background Revenue 3.1 At the meeting of West Dunbartonshire Council on 4 March 2026, Members agreed the revenue estimates for 2026/27. A total net budget of £19.314m was approved for IRED services. 4. Main Issues Revenue Budget 4.1 The summary report at Appendix 1 identifies a projected adverse variance (overspend) of £0.358m (1.85% of total budget). Detailed service reports are attached at Appendix 2. 4.2 Services are anticipating the use of £1.708m of earmarked reserves. Information on the earmarked reserve spend is shown in Appendix 4. 4.3 A list of agreed efficiencies and management adjustments totalling £1.446m is shown within Appendix 5. Current indications show that £1.087m is on target to be achieved. ITEM 8
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5. People Implications 5.1 There are no people implications. 6. Financial Implications 6.1 Other than the financial position noted above, there are no financial implications of the budgetary control report. Officers are currently reviewing budgets and projections with a view to improving the position by financial year end and progress will be highlighted in future reports to committee. 7. Risk Analysis 7.1 The present variances should be viewed in the knowledge that there are a number of variable factors which could arise between now and 31 March and which could affect the year end results. 8. Equalities Impact Assessment (EIA) 8.1 The report is for noting and therefore no Equalities Impact Assessment was completed for this report. 9 Consultation 9.1 The views of both Finance and Legal services have been requested on this report and both have advised there are neither any issues nor concerns with the proposal. As the report is for noting no further consultation is envisaged. 10. Strategic Assessment 10.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the five strategic priorities of the Council’s Strategic Plan. This report forms part of the financial governance of the Council. This report is for noting and, therefore, does not directly affect any of the strategic priorities. Laurence Slavin Chief Officer – Resources Date: 19 August 2026 Person to Contact: Jackie Thomson - Finance Business Partner, 16 Church Street, Dumbarton, G81 1QL. e-mail jackie.nicolthomson@west-dunbarton.gov.uk Appendices: Appendix 1 - Summary Budgetary Position (Revenue) Appendix 2 - Detailed Budgetary Position Revenue) Appendix 3 - Variance Analysis (Revenue)
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Appendix 4 - Earmarked Balances Appendix 5 - Efficiencies & Management Adjustments Background Papers: None Wards Affected: All