Item 8 - Appendix 3

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Official#
WEST DUNBARTONSHIRE COUNCIL
REVENUE BUDGETARY CONTROL 2026/27
ANALYSIS FOR VARIANCES OVER £50,000
PERIOD END DATE
Variance Analysis
Total Budget Projected
Spend Use of EMR RAG Status
£000 £000 £000 £000 %
Roads Services 2,647 2,540 0 (107) -4% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Burial Grounds (87) (19) 0 68 0% 
Service Description This service provides burial services within the Council area
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Crematorium (957) (906) 0 51 -5% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Waste Services 11,059 11,220 0 161 1% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Ground Maintenance & Street Cleaning 5,023               5,190               0 168                  3% 
Service Description Provision of grounds maintenance and street cleaning services
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome An overspend is anticipated
Staff costs are showing an overspend of £24k due to full turnover not being fully achieved. It is
projected that property costs will overspend by £32k mainly due to utility costs and water rates
being higher than anticipated. Income is showing an under recover by £121k due to a reduction
in the level of works that will be undertaken in 2026/27. The remaining £9k is due to an
underspend on supplies and services.
The Service will continue to monitor and review costs and reduce overspends as appropriate.
Variance after the use of
EMR
Budget Details
Overspend anticipated.
This service provides crematorium services within the Council area
There is a projected overspend on employee costs partly due to not achieving turnover and
partly due to the reintroduction of Saturday openings for cremations. There is also a forecast
under recovery in income of £46k due to the number of cremations being lower than budgeted.
The number of cremations may change throughout the year and the anticipated outcome will be
updated accordingly. The service will continue to monitor and review all other areas of
expenditure.
30 June 2026
Employee costs are expected to underspend by £71k due to current levels of vacancies within
the service. Rates within property costs are higher than budgeted resulting in an overspend of
£42k and transport and plant is showing an overspend of £59k mainly due to the anticipated
internal fleet maintenance charge for vehicles operated by the service. Street lighting within
supplies and services is expected to underspend by £170k, which is due to previous reductions
in the cost of electricity after budgets were allocated and agreed. The remaining £33k is due to
various small variances across the service.
An underspend is anticipated at the year end.
The number of burials may change throughout the year and the anticipated outcome will be
updated accordingly. The service will continue to monitor and review all other areas of
expenditure.
An overspend is anticipated at the year end.
The service is forecasting an overspend of £68k. £30k within employee costs due to turnover
savings not being achieved and £38k in income due to the number of burials anticipated. 
Waste Collection and Refuse disposal services
The Service will continue to monitor and review costs and reduce overspends as appropriate.
Employee costs are projected to be overspent by £257k mainly due to turnover savings not
being met. Supplies and services are expected to underspend by £79k mainly due to tonnage
costs for waste disposal being lower than budgeted and income is showing an over recovery of
£42k due mainly due the sale of additional brown bin permits.  The remaining £25k is due to
various small adverse variances across the service.
This service relates to Roads operations, design, structures, street lighting, road safety and
school crossing patrols
The service will continue to monitor all spend across the service.
Overspend anticipated.
ITEM 8 - APPENDIX 3