Item 13 - IRED Econ Dev Revenue BCR to Period 5
West Dunbartonshire Council · 12 November 2025
Back to Infrastructure, Regeneration & Economic Development Committee — 12 November 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Infrastructure, Regeneration & Economic Development Committee: 12 November 2025 ___________________________________________________________________ Subject: Infrastructure, Regeneration & Economic Development Revenue Budgetary Control Report 2025/26 to Period 5 (30 August 2025) 1. Purpose 1.1 This report provides an update on the revenue financial performance to 30 August 2025 of those services under the auspices of the Infrastructure, Regeneration & Economic Development Committee (IRED). 2. Recommendations 2.1 Members are asked to: note a projected adverse variance against budget of £0.745m (4.34% of total budget). note the current projected use of earmarked reserves of £0.504m. 3. Background Revenue 3.1 At the meeting of West Dunbartonshire Council on 5 March 2025, Members agreed the revenue estimates for 2025/26. A total net budget of £17.042m was approved for IRED services. Since then, budget changes to the value of £0.115m have occurred as detailed in the table below: Description £m Budget Agreed March 2025 17.042 Additional budget for pay award 0.147 Movement of budget between Economic Development and Regulatory to right size employee budgets (0.032) Revised Budget 17.157 4. Main Issues Revenue Budget 4.1 The summary report at Appendix 1 identifies a projected adverse variance (overspend) of £0.745m (4.34% of total budget). Detailed service reports are attached at Appendix 2. ITEM 13
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4.2 Of the 13 services monitored 5 are showing either a favourable or nil variance, with 8 services showing an adverse variance. Comments are shown in Appendix 3 when there are projected net annual variances greater than £0.050m and where the net variance is below £0.050m but there are offsetting variances of over £0.050m within the service while the table below shows the main reasons for the movement in the outturn from period 3. £m £m Net Underlying Adverse Variance at Period 3 0.987 Movement in Service Variances Explanation RNT Roads Use of the smoothing fund for delayed saving option (0.150) Working for You Employee costs lower due to savings option being implemented earlier than anticipated (0.236) Ground Maintenance & Street Cleaning Increased expenditure due to re-introduction of grass cutting 0.240 Grounds Maintenance & Street Cleaning Reduction in employees costs due to vacancies (0.051) Waste Increase in costs relating to tonnage 0.067 Corporate Functions Corporate Assets Reduction in employees costs due to vacancies (0.061) Other small variances across the Services (0.051) Total Movement (0.242) Net Underlying Adverse Variance at Period 5 0.745 4.3 Services are anticipating the use of £0.504m (Period 3: £0.030m) of earmarked reserves. Information on the earmarked reserve spend is shown in Appendix 4. 4.4 Appendix 5 to the report summarises the current position against the saving options agreed by council as part of setting the 2025/26 budget. 5. People Implications 5.1 There are no people implications. 6. Financial Implications 6.1 Other than the financial position noted above, there are no financial implications of the budgetary control report. Officers are currently reviewing budgets and projections with a view to improving the position by financial year end and progress will be highlighted in future reports to committee.
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7. Risk Analysis 7.1 The present variances should be viewed in the knowledge that there are a number of variable factors which could arise between now and 31 March and which could affect the year end results. 8. Equalities Impact Assessment (EIA) 8.1 The report is for noting and therefore no Equalities Impact Assessment was completed for this report. 9 Consultation 9.1 The views of both Finance and Legal services have been requested on this report and both have advised there are neither any issues nor concerns with the proposal. As the report is for noting no further consultation is envisaged. 10. Strategic Assessment 10.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the five strategic priorities of the Council’s Strategic Plan. This report forms part of the financial governance of the Council. This report is for noting and, therefore, does not directly affect any of the strategic priorities. Laurence Slavin Chief Officer – Resources Date: 9 October 2025 Person to Contact: Jackie Thomson - Business Unit Finance Partner, 16 Church Street, Dumbarton, G81 1QL. e-mail jackie.nicolthomson@west-dunbarton.gov.uk Appendices: Appendix 1 - Summary Budgetary Position (Revenue) Appendix 2 - Detailed Budgetary Position (Revenue) Appendix 3 - Variance Analysis (Revenue) Appendix 4 - Earmarked Balances Appendix 5 - Efficiencies & Management Adjustments Background Papers: None Wards Affected: All