Item 17 - Appendix 3
West Dunbartonshire Council · 22 May 2024
Back to Infrastructure, Regeneration & Economic Development Committee — 22 May 2024 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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WEST DUNBARTONSHIRE COUNCIL REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % Corporate Asset Maintenance 0 (14) (14) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Transport, Fleet & Maintenance Services (540) (260) 280 -52% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome None required A favourable variance is antcipated Transport services across WDC The cost of specialist repairs and materials/parts has increased to levels not reflected in current budgets and overtime remains over budget. VTU income remains adverse (£55k) due to continuing restrictions on what MOTs are undertaken.There has been a reduction in Expenditure and income will continue to be monitored. Overspend anticipated at present. 31 January 2024 Budget Details Variance Analysis Variance This service delivers maintenance a services to the council's corporate property assets The forecast overspend in employee costs and supplies and materials relates to increased work delviered by the in-house team in 2023/24. The increased spend is offset by higher recharges to client budgets. ITEM 17 - APPENDIX 3
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 31 January 2024 Budget Details Variance Analysis Variance Roads Services 3,107 3,377 271 9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Grounds Maintenance & Street Cleaning Client 7,416 7,196 (220) -3% Service Description Main Issues / Reason for Variance Mitigating Action None Required Anticipated Outcome Outdoor Services 197 284 87 44% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overspend anticipated. This service provides the delivery of grounds maintenance and street cleaning Developer Contributions are higher than originally anticipated and are covering some costs incurred. A favourable variance is anticipated at the year end. This service covers the outdoor sporting facilities provided by WDC and public conveniences Income from fees and charges is unlikely to be as budgeted (£70k). Other costs - principally electricity - are higher than when the budget was set. Income will be monitored to establish whether there has been a downtown in demand. This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols There is a small overspend on employee costs (£21k) with increasing pressure on overtime budgets. Plant hire costs have increased during the year to a level not foreseen when the budget was set (£280k) . Similarly, street lighting costs have increased during the year to a level not anticipated when the budget was set due to unique inflationary pressures (£276k). Miscellaneous property costs are also (£15k) greater than anticipated (the largest being the depot cost allocation including a higher electricity element and non-domestic rates charges). Payments to contractors/materials (£310k) are anticipated to be higher than anticipated when the budget was set. As a result of higher operating costs income, including capital recharges, are anticipated to be greater than budgeted (£632k) Management will continue to monitor all budget heads with a view to minimising the overspend. An adverse variance is anticipated.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 31 January 2024 Budget Details Variance Analysis Variance Crematorium (1,096) (964) 133 -12% Service Description This service provides crematorium services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 9,868 10,278 410 4% Service Description Waste Collection and Refuse disposal services Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Employee costs are higher due to higher turnover targets and higher overtime than reflected in the budget (£258k) . Transport costs, principally hires, are greater than anticipated when the budgets were set because of delays in acquiring new vehicles (£336k).Supplies and Services lowere due changes to collection methods. Income and expenditure will continue to be monitored throughout the year. Overspend anticipated Although there are savings on gas costs income from cremations is less than budgeted . Income and expenditure will continue to be monitored throughout the year. The increased income target is unlikely to be met
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 31 January 2024 Budget Details Variance Analysis Variance Corporate Assets (2,361) (2,092) 269 -11% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Economic Development 174 195 21 12% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Promotion of regeneration activities within West Dunbartonshire Council Income is adverse due to delays in filling staff vacancies on posts that are budgeted to be internally recharged. While these posts are vacant there is no possibility of recharging these. This is being partially offset by a favourable variance in staffing due to the same vacancies. Income and expenditure will continue to be monitored throughout the year. An overspend is anticipated Savings options have not been realised in respect of re letting of proposed sites, which has therefore left the Council liable. The unachieved amount of saving (£0.427m) will be funded from the smoothing fund for 2023/24. It is anticipated that the full saving will be achieved in future years. After use of the smoothing fund, a favourable variance is anticipated.