Item 14 - Appendix 3
West Dunbartonshire Council · 5 February 2025
Back to Infrastructure, Regeneration & Economic Development Committee — 5 February 2025 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 ITEM 14 - APPENDIX 3 REVENUE BUDGETARY CONTROL 2024/25 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % Corporate Asset Maintenance 0 (1) (1) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Transport, Fleet & Maintenance Services (779) (645) 134 -17% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service delivers maintenance services to the council's corporate property assets. The forecast overspend in employee costs (£446k) and supplies and materials (£921k) relates to increased work delivered by the in-house team in 2024/25. The increased spend is offset by higher recharges to client budgets.(£1,377k) None required A favourable variance is anticipated 31 October 2024 Budget Details Variance Analysis Variance Overspend anticipated although may reduce following the review. Provision of transport services across WDC. Employee costs are anticipated to overspend by £282k due to staffing levels required to meet the users needs, some of which is undertaken through overtime. Supplies and Services are anticipated to overspend by £165k due to levels of equipment required to operate the current Service. Transport and Plant is anticipated to underspend by £143k due to a reduction in the level of hire vehicles required. MOT income is expected to under recover by approximately £60k due to the number of external users being lower than anticipated. The remainder is mainly due to higher income from recharges to service users.(£230k) Service User Review Underway.
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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 £000 £000 £000 % 31 October 2024 Budget Details Variance Analysis Variance Roads Services 2,583 3,208 625 24% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Outdoor Services 206 208 2 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Depots 0 0 0 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service covers the outdoor sporting facilities provided by WDC and public conveniences. Employee costs are underspending by £60k due current levels of vacancies held. Property costs are overspending by £15k mainly due to anticipated costs for contract cleaning. Supplies and Services are overspending by £30k mainly due to payments for rental and maintenance of equipment. The remainder is due to small variance within the Service. None at the moment. Overspend anticipated. This service relates to property costs of the two WDC depots The overspend on property costs is mainly in relation to increasing utility costs. (£137k) This is fully offset by an increase in income through recharges to other Services. None available. Overall on budget. Overspend anticipated although may reduce following review. This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols across WDC. Employee costs are anticipated to overspend by £60k 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 £308k. Winter gritting is anticipated to overspend by £60k due to costs of salt and quantity required. Diesel is anticipated to overspend by £30k due to increased fuel costs. Street lighting is overspending by £45k due to increased utility costs. The remaining overspend anticipated is mainly 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.
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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 £000 £000 £000 % 31 October 2024 Budget Details Variance Analysis Variance Ground Maintenance & Street Cleaning Trading A/c (2,399) (2,083) 316 -13% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Burial Grounds (296) (134) 162 -55% Service Description This service provides burial services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,229) (1,013) 215 -18% Service Description This service provides crematorium services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome None available. Under recovery of income anticipated. Income from burials is less than budgeted. This is uncontrollable and may change throughout the year. Under recovery of income anticipated. Income from cremations is less than budgeted. This is uncontrollable and may change throughout the year. None available. Trading operation providing grounds maintenance and street cleaning services Employee Costs are overspending by £56k mainly due to additional overtime required for jobs requested by other Services. Supplies and services is forecasting an overspend of £195k due to cost of parts for repairs which is demand led (£60k) and overspending on contractors (£108k). A review of all contractor spend is underway to identify any opportunities to reduce or mitigate the anticipated overspend. The remainder is due to small overspends in various areas. None available. Overspend anticipated although may reduce following the review.
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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 £000 £000 £000 % 31 October 2024 Budget Details Variance Analysis Variance Waste Services 9,004 9,442 439 5% Service Description Waste Collection and Refuse disposal services Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Capital Investment Programme 28 2 (26) -95% Service Description This service provides capital investment and compliance management. Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overspend anticipated although may reduce following the review. All refuse vehicles were received in September so hires have now ceased. The overspend may change as the Service review progresses. Transport costs, are anticipated to overspend by £140k principally due to hire costs being greater than anticipated when the budgets were set as there were 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. Internal charges for tyres and diesel are anticipated to be £116K overspent. Employee costs are overspending by £161k mainly due to overtime costs due to the requirement to cover public holidays and periods of annual leave or sickness. The remainder is due to small variance within the Service. Favourable variance due to staff vacancy (£51k) which is partially reduced by an under recovery of costs to other Services (£25k) None required. Underspend anticipated.