Item 13 - Appendix 3
West Dunbartonshire Council · 12 November 2025
Back to Infrastructure, Regeneration & Economic Development Committee — 12 November 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 APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Budget Details Variance Analysis Total Budget Projected Spend Use of EMR Variance after the use of RAG Status £000 £000 £000 £000 % Transport, Fleet & Maintenance Services (99) 17 0 116 -117.07% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Roads Services 2,495 2,741 150 96 3.85% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 31 August 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 £58k 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 and is being offset by the use of the smoothing fund.. The overspend is partially offset by underspends on street lighting (£198k), due to an anticipated reduction in the rates for electricity and employee costs (£130k) due to current levels of vacancies. The remaining £5k is due to small vacancies in the service. Overspend 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. Under recovery of income anticipated 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 ITEM 13 - 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 31 August 2025 Ground Maintenance & Street Cleaning 4,767 4,948 16 165 3.45% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,057) (930) 0 127 -12.00% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 9,837 10,030 0 193 1.96% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Provision of grounds maintenance and street cleaning services Employee costs are anticipated to overspend by £186k mainly due to the reinstatement of the Grass Cutting Services as agreed at Council on 27 August 2025(£240k). The overspend is partially off-set by current staff vacancies (£64k). The variance at the year end on employee costs will depend on a number of factors including employee additional staff to undertake the grass cutting. The overspend may also be reduced following a decision with a council report going to Council in December in relation to Grounds Maintenance. The remaining £5k variance is due to small variances throughout the service. The overspend is mainly in relation to the reintroduction of grass cutting An overspend is anticipated at the year end. Income from cremations is anticipated to be £127k 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. Overspend anticipated. Waste Collection and Refuse disposal services The Service will continue to monitor and review costs and reduce Employee costs are anticipated to overspend by £129k mainly due to turnover not being met. Supplies and Services are anticipated to overspend by £70k due to higher levels of tonnage than anticipated and levels of inflation. Transport costs are expected to overspend by £53k principally due to internal recharges of £27k which are required to ensure the Service can fully operate and £23k for repairs and maintenance of vehicles due to the age of the vehicles. Waste removal Income is expected to under-recover by £65k due to a reduction in the level of waste collection to external customers. This shortfall is off-set by additional income from internal recharges and general sales of £152k, resulting in an overall anticipated additional income of £88k.The remaining £36k variance is due to small variances throughout the service. Under-recovery of income is anticipated. This service provides crematorium services within the Council area
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE 31 August 2025 Corporate Assets (2,029) (1,545) 228 256 -12.61% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Economic Development 1,204 1,133 0 (71) -5.89% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Working 4 U 2,039 1,938 110 (211) -10.37% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The variance reflects the impact of asset rationalisation, with property disposals that were previous rental income generating capital receipts that contribute to the wider budget position. A review of rental income will be undertaken in 2025/26, to inform future planning for 2026/27 An ongoing cost pressure of £50k has been introduced for future years due to higher property valuation costs. Employee turnover savings are mitigating the £50k rise in Property costs linked to last year’s increases. The Service will continue to monitor and review costs and reduce Overspend anticipated. Underspend on employee costs anticipated at year end. The favourable variance is mainly attributable to employee costs anticipating an underspend of 73k. This is due to superannuation costs being lower than budgeted. None required. Promotion of regeneration activities within West Dunbartonshire Council This is the provision of Working 4U service. The underspend is mainly due to staffing. Savings on staffing were allocated over a two year period (2025/26 and 2026/27). However, additional external funding from UK Shared Prosperity Fund (UKSPF) has been received which requires additional staffing. Therefore, staffing from posts which were taken as savings for next year have been moved to UKSPF This year thereby allowing additional savings to be achieved in year one. None required Favourable variance anticipated.