Item 8 - Appendix 3
West Dunbartonshire Council · 14 August 2024
Back to Infrastructure, Regeneration & Economic Development Committee — 14 August 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 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status Transport, Fleet & Maintenance Services (807) (470) 337 -42% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Roads Services 2,544 3,319 775 30% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 30 June 2024 Budget Details Variance Analysis Variance Overspend anticipated although may reduce following review Transport services across WDC Income is anticipated to be less than budgeted due to number of external users of MOT station being low. Although currently showing and under recovery of full costs a review of service requirements is being undertaken to ensure all applicable costs are recovered. Service User Review Overspend anticipated although may reduce following review This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols Employee costs are anticipated to overspend by £167k mainly due to essential overtime. Plant hire costs and material costs have increased due to higher inflation than anticipated. The overspend anticipated on this is £384k. Winter gritting is anticipated to overspend £60k due to costs of salt and quantity required. Diesel is anticipated to overspend by £40k due to increased fuel costs. Street lighting is overspending due increased utility costs. The remaining overspend anticipated is in relation to general increased costs and inflationary pressures to undertake works required. Costs within the service are recharged to capital however, costs recharged are not sufficient to offset all costs incurred by the service. A review of the delivery of how capital projects are delivered will be undertaken. ITEM 8 - APPENDIX 3
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status 30 June 2024 Budget Details Variance Analysis Variance Ground Maintenance & Street Cleaning Trading A/c (2,484) (2,230) 254 -10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Burial Grounds (313) (157) 156 -50% Service Description This service provides burial services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,234) (1,033) 201 -16% Service Description This service provides crematorium services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Trading operation providing grounds maintenance and street cleaning services Supplies and services is showing an anticipated overspend of £210k. £60k is due to cost of parts for repairs which is demand led. The remaining overspend is mainly in relation to overspending on contractors. A review of all contractor spend is underway to identify any opportunities to reduce or mitigate the anticipated overspend. None at the moment. overspend anticipated Income from burials is less than budgeted. This is demand led and may change throughout the year. Under recovery of income anticipated Income from cremations is less than budgeted. This is demand led and may change throughout the year. None at the moment. None at the moment. Under recovery of income anticipated
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status 30 June 2024 Budget Details Variance Analysis Variance Waste Services 8,916 9,612 695 8% Service Description Waste Collection and Refuse disposal services Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Corporate Assets (1,705) (1,726) (21) 1% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Employee costs are underspent due to current vacancies however, these are offset by lower income than budgeted as recharges will be less. None required. Small overall underspend on budget overspend anticipated All refuse vehicles will be received by September so hires will cease. Transport costs, are anticipating an overspend of £213k principally due to hire costs being greater than anticipated when the budgets were set because of delays in acquiring new refuse vehicles. This is a part year issue as the majority of vehicles have now been received and hire costs for these vehicles will cease. Employee costs are overspending by £260k mainly due to overtime costs due to requirement to cover public holidays and periods of annual leave or sickness. In addition overtime budgets do not include pay award increase. The garden waste permit sale is anticipated to be lower than budgeted however will be partly offset by reduced disposal costs. Leaving an anticipated under recovery of £50k . The remaining underspend is mainly due to an anticipated reduction in income received based on previous years income received.