Item 9 - IRED Capital 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 the Chief Officer – Resources Infrastructure, Regeneration & Economic Development Committee: 19 August 2026 ___________________________________________________________________ Subject: Services Capital Budgetary Control Report to 30 June 2026 (Period 3) 1. Purpose 1.1 This report provides an update on the Infrastructure, Regeneration & Economic Development Committee (IRED) capital programme to 30 June 2026. 2. Recommendations 2.1 Committee is asked to: i) Note the current position of the 2026/27 capital budget for IRED. ii) Note the revised completion dates in respect of 2 projects detailed in Appendix 2 and note an overspend in 1 project which currently does not require additional capital funding. iii) Note the reprofiling of 4 projects in Appendix 3 of (£3.204m) over the project life. iv) Note the £0.576m of additional capital budget for vehicle replacement strategy (Para 4.9). v) Grant delegated authority to Chief Officer Roads & Neighbourhood, in consultation with the Procurement Manager, to award any procurement and contract awards for projects related to Roads – Infrastructure recurring budget using appropriate procurement routes. 3. Background 3.1 On 4 March 2026 the Council approved the updated General Services Capital Plan for 2026/2027 to 2035/36. The three years from 2026/27 to 2028/29 were approved in detail with the remaining years being indicative. The budget agreed under the auspice of IRED Committee was £48.678m for 2026/27 and £244.983m for the project life budget. 4. Main Issues 4.1 Exhibit 1 sets out the revised capital budget at period 3 subject to Council approving the changes noted in this report when it meets on 26 August 2026. ITEM 9
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Exhibit 1: Revised Capital Budget as at 30 June 2026. 2026/27 (£m) Project Life (£m) IRED Capital Budget Agreed 4 March 2026 46.878 244.983 Changes to capital budget reported on P12 Capital BCR to Council on 17 June 2026 (Para 4.7) 10.816 (1.784) New Funding – RR 14 Scottish Marine Technology Park (Para 4.8) 4.229 4.229 New Funding – RR 15 Clydebank Pride in Place Regeneration Plan (Para 4.8) 0.360 14.936 Additional budget – RN24 Exxon City Deal (Para 4.8) 0 1.000 Recurring Projects – project life removed (Para 4.8) 0 (9.929) Adjustments to project lives (Para 4.8) (0.240) (0.035) RN 25 Active Travel (Para 4.8) 0.735 0.735 RN 34 Nature Restoration Fund (Para 4.8) 0.065 0.065 RN 39 Milton Park MUGA (Para 4.8) 0.021 0.021 Approved Capital Bid – Vehicle Replacement Strategy (Para 4.9) (Added to RN 5) 0.576 0.576 Proposed revised Capital Budget as at Period 3 63.440 254.797 Reprofiling over project life (Appendix 3) (3.204) 0 Proposed revised Capital Budget as at Period 3 subject to Council Approval 60.236 254.797 4.2 Progress against the 2026/27 capital plan is detailed in: Appendix 1 – Project Life Summary by Chief Officer Appendix 2 – Projects Off Track Appendix 3 – Changes to Capital Plan for Noting Appendix 4 – All Projects 4.3 The overall programme summary report at Appendix 1 shows that planned expenditure against the budget is currently £0.223m adverse. Note Appendix 1 is constructed assuming all the changes in this report are approved. 4.4 Appendix 2 highlights 3 projects currently showing as off-track. Two of which are due to revised completion dates and one is due to an overspend. Place Based Investment (RR 6) is off track due to project development taking longer than originally anticipated.
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The Scottish Marine Technology Park (RR 14) is off track due to reprofiling to align with the initial assumption when the funding was awarded. The project was initially profiled to 2026/27 due to funding restrictions which required all spend in this financial year, however confirmation has now been received that as long as spend is committed in the year then it meets funding conditions so can now be re-profiled to 2026/27. Allotment Development (RN 16) is off track as £0.468m was spent prior to 2026/27 with a £0.024m budget in 2026/27 however at period 3 £0.109m has been spent in 2026/27. Based on the information available from the quantity surveyor an additional £0.223m is required to complete the allotments under development. The service is aware of this overspend however are not requesting additional capital funding at this point. A further update will be presented to Council and IRED as part of the period 5 BCR in October which will set out how this overspend is to be funded and managed. Early indications are that the Shared Prosperity Funding will be used to cover this overspend however this is still to be confirmed. 4.5 Appendix 3 highlights 4 projects where the expenditure requires to be reprofiled but there is no need for additional budget. 4.6 Appendix 4 shows all projects with approved in year and project life budgets as well as anticipated expenditure. It highlights the 2026/27 budget is £63.440m. Spend as at period 3 is £5.223m (8.64%) of the current forecast spend of £60.458m. Note this is the first time appendix 4 has been presented in this expanded format with the recurring budgets broken down to present the current commitments against them. This intention to adopt a more transparent approach to reporting the capital plan was highlighted to Council in the budget report presented on 04 March 2026. 4.7 The plan has been updated to apply the changes reported in the Period 12 Capital Budgetary Report approved at Council on 17 June 2026 4.8 Other changes to the capital plan included in the summarised plan in Appendix 4 are: New Regeneration Capital Grant Funding for Scottish Marine Technology Park (RR 14) of £4.229m. New funding for Clydebank Pride in Place Plan (RR 15) of £0.360m in 2026/2027 and future funding of £14.576m. Increase in capital budget for Exxon City Deal (RN 24) as agreed by Council on 29 April 2026 of £1.000m. Removal of the recurring budgets for 2025/26 of £9.929m. Adjustments to the project life for budgets which were incorrectly carried forward - this adjustment is required because external funding was
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restricted to 2025/26. This removes £0.240m in 2026/27 and £0.035m project life. New funding for Active Travel (RN 25) of £0.735m from the Scottish Government. New funding for Nature Restoration Fund (RN 34) of £0.065m from the Scottish Government. Additional funding for Milton Park MUGA (RN 39) of £0.021m from Scottish Landfill Tax. 4.9 Members are asked to note an increase to the capital budget of £0.576m for the vehicle replacement strategy, this will be included in the period 3 Capital BCR report to Council on 26 August 2026 for approval. This bid has been reviewed by the Strategy Asset Management Group who recommend that £0.576m is added to the Capital plan to allow the Roads and Neighbourhood team to replace plant and machinery which is no longer fit for purpose. There will be an annual revenue impact of £0.100m on loan charges for 7 years due to the repayment of the principal and the interest. This project has been included in appendix 4 (RN 5). 4.10 Play Area Upgrade Programme recurring budget (RN 18) is showing a ‘negative budget’ of £0.067m in the unallocated line. This has been raised with the service to review and an update will be provided in the period 5 BCR to Council and IRED in October in terms of how this budget line and associated activity will be adjusted. Updated cost estimates indicate increased expenditure requirements associated with destination play parks and additional sites progressed through the programme. The service is reviewing the overall programme budget and external funding position and will return through a future BCR cycle with any budget realignment required to align approved budgets with the latest project costs and delivery programme. 5. Option Appraisal 5.1 No option appraisal was required for this report. 6. People Implications 6.1 There are no people implications. 7. Financial and Procurement Implications 7.1 The report notes the projected in-year financial position for capital budgets. 8. Risk Analysis 8.1 The main risks are as follows:
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(a) The reported variances should be viewed in the knowledge that there are a number of variable factors which could arise between now and 31 March which could affect the year end results for capital budgets. (b) As a consequence of current market conditions, inflation is at an all-time high and interest rates continue to be volatile. To forecast for the full year costs budget assumptions have been required. These assumptions continue to change regularly and therefore it is likely the projected year end budgetary position will change from that reported. 9. Equalities Impact Assessment (EIA) 9.1 No equalities impact assessment was required in relation to this report. 10. Environmental Sustainability 10.1 No assessment of environmental sustainability was required in relation to this report. 11. Consultation 11.1 All services involved in delivering the capital budgets have been consulted in the compilation of this report. 12. Strategic Assessment 12.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the strategic priorities of the Council’s current Strategic Plan. This report forms part of the financial governance of the Council. Laurence Slavin Chief Officer – Resources Date: 22 July 2026 ________________ Person to Contact: Lynsey Dickson, Finance Business Partner Council Offices, Church Street, Dumbarton E-mail: lynsey.dickson@west-dunbarton.gov.uk Appendices: Appendix 1 - Project Life Summary Appendix 2 - Projects Off Track Appendix 3 - Changes to Capital Plan for Noting Appendix 4 - All Approved Projects Background Papers: General Services Capital Plan Update - Council 4 March 2026 Capital Budgetary Control Report (P12) – Council 17 June 2026
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