Item 8 - Appendix 3
West Dunbartonshire Council · 13 August 2025
Back to Infrastructure, Regeneration & Economic Development Committee — 13 August 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 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Transport, Fleet & Maintenance Services (117) (1) 116 -99% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Roads Services 2,473 2,728 255 10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,059) (961) 98 -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols The Service will continue to monitor and review costs and reduce overspends as appropriate. Under-recovery of income is anticipated. This service provides crematorium services within the Council area Income from cremations is anticipated to be £101k less than budgeted mainly due to a new crematorium recently opened in East Dunbartonshire. This budget is uncontrollable and may change throughout the year. The Service will continue to monitor and review income. Under recovery of income anticipated Transport services across WDC Transport Services is operated on behalf of services across the Council. An under recovery on income is anticipated as while the service fully allocates all costs out to appropriate services there is currently a mis-alignment between the expenditure and income budgets. This will need to be corrected in future budgets. None available as cannot recharge out more than the service costs to run. 30 June 2025 Plant hire costs and material costs are anticipated to overspend by £272k.This is mainly due to the level of equipment required to ensure the roads programme is undertaken and also due to inflationary levels. Winter gritting is anticipated to overspend £57k due to costs of salt and quantity required to ensure winter gritting programme is fulfilled. The anticipated £89k overspend in stock is due to a significant increases in bitumen material costs, which have risen by an average of 35% in recent years. Income is anticipated to under recover by £150k which is due to the delay in implementing parking enforcement. The overspend is partially offset by underspends on street lighting (£198k), due to an anticipated reduction in the rates for electricity and employee costs (£113k) due to current levels of vacancies. The remaining £2k is due to small vacancies in the service. Overspend anticipated. ITEM 8 - APPENDIX 3
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE 30 June 2025 Waste Services 9,810 9,936 126 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Corporate Assets (2,034) (1,662) 373 -18% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Employee costs are anticipated to overspend by £115k mainly due to turnover not being met. Transport costs are expected to overspend by £111k principally due to internal recharges of £60k and vehicle hire costs of £51k both are which are required to ensure the Service can fully operate. Waste removal Income is expected to under-recover by £100k due to a reduction in the level of waste collection to external customers. This shortfall is partly off-set by additional income from internal recharges and general sales of £60k, resulting in an overall anticipated income under-recovery of income by £40k.The overspend is also partially offset by underspends on supplies of £160k mainly due to anticipated reduction in the costs for tonnage in relation to waste collection. The remaining £20k variance is due to small variances throughout the service. Waste Collection and Refuse disposal services The adverse variance is primarily driven by a £207k under recovery in rental income and an increase in property costs against budget of £49k. There is under recovery from salary recharges to capital (£24k) which relates to a saving that cannot be realised. This will be funded via the smoothing fund earmarked reserve. Supplies and Services show an adverse variance against budget due to a £67k increase in valuation costs. The remaining £26k relates to annual turnover not being achieved. The Service will continue to monitor and review costs and reduce overspends as appropriate. Overspend anticipated. Overspend anticipated. The Service will continue to monitor and review costs and reduce overspends as appropriate.