Item 9 - Appendix 2
West Dunbartonshire Council · 4 February 2026
Back to Infrastructure, Regeneration & Economic Development Committee — 4 February 2026 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 IRED COMMITTEE DETAIL PERIOD END DATE 31 October 2025 7 Actual Outturn 2024/25 Total Budget 2025/26 Spend to Date 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status £000 £000 £000 £000 £000 % £000 £000 18,087 Employee 22,455 11,707 21,963 (492) -2% 0 (492) 5,028 Property 4,587 2,482 4,740 152 3% 0 152 5,494 Transport and Plant 4,095 2,394 4,683 588 14% 0 588 13,313 Supplies, Services and Admin 12,201 5,579 12,389 187 2% 16 171 9,503 Payments to Other Bodies 4,317 1,716 4,464 148 3% 110 38 1,670 Other 114 94 141 27 24% 0 27 53,094 Gross Expenditure 47,770 23,972 48,379 609 1% 126 483 (33,977) Income (30,527) (7,531) (30,216) 310 1% 378 (68) 19,117 Net Expenditure 17,243 16,440 18,163 920 5% 504 416 £000 £000 £000 £000 £000 % £000 £000 1,735 Employee 1,970 1,149 1,970 0 0% 0 0 26 Property 18 15 26 8 44% 0 8 127 Transport and Plant 131 71 121 (10) -8% 0 (10) 1,873 Supplies, Services and Admin 1,088 995 1,256 168 15% 0 168 0 Payments to Other Bodies 0 0 0 0 0% 0 0 113 Other 114 67 114 0 0% 0 0 3,874 Gross Expenditure 3,321 2,297 3,487 166 5% 0 166 (3,885) Income (3,376) (2,297) (3,542) (166) -5% 0 0 (11) Net Expenditure (55) 0 (55) 0 0% 0 166 £000 £000 £000 £000 £000 % £000 £000 2,024 Employee 2,163 1,203 2,273 111 5% 0 111 108 Property 118 5 120 2 1% 0 2 1,688 Transport and Plant 1,665 1,101 1,907 243 15% 0 243 821 Supplies, Services and Admin 579 285 585 6 1% 0 6 1 Payments to Other Bodies 0 0 0 0 0% 0 0 0 Other 0 0 0 0 0% 0 0 4,642 Gross Expenditure 4,524 2,594 4,885 361 8% 0 361 (4,578) Income (4,624) (2,623) (4,885) (262) -6% 0 (262) 64 Net Expenditure (99) (29) (0) 99 -100% 0 99 £000 £000 £000 £000 £000 % £000 £000 2,946 Employee 2,854 1,293 2,543 (310) -11% 0 (310) 254 Property 261 139 267 6 2% 0 6 890 Transport and Plant 384 290 663 279 73% 0 279 3,104 Supplies, Services and Admin 2,730 1,080 2,715 (15) -1% 0 (15) 893 Payments to Other Bodies 317 5 318 1 0% 0 1 0 Other 0 0 0 0 0% 0 0 8,088 Gross Expenditure 6,545 2,807 6,505 (40) -1% 0 (40) (4,194) Income (4,149) (658) (3,999) 150 4% 150 0 3,894 Net Expenditure 2,397 2,148 2,507 110 5% 150 (40) Service Summary Annual Variance 2025/26 All Services Corporate Asset Maintenance Transport, Fleet & Maintenance Services Roads Services ITEM 9 - APPENDIX 2
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 IRED COMMITTEE DETAIL PERIOD END DATE 31 October 2025 7 Actual Outturn 2024/25 Total Budget 2025/26 Spend to Date 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status Service Summary Annual Variance 2025/26 £000 £000 £000 £000 £000 % £000 £000 74 Employee 67 38 69 2 3% 0 2 179 Property 156 26 186 30 19% 0 30 0 Transport and Plant 0 0 0 0 0% 0 0 144 Supplies, Services and Admin 116 8 124 7 6% 0 7 17 Payments to Other Bodies 37 (0) 18 (19) -51% 0 (19) 0 Other 0 0 0 0 0% 0 0 414 Gross Expenditure 377 71 397 20 5% 0 20 (117) Income (78) (47) (48) 30 39% 0 30 298 Net Expenditure 299 25 349 50 17% 0 50 £000 £000 £000 £000 £000 % £000 £000 0 Employee 0 0 0 0 0% 0 0 29 Property 27 16 27 0 0% 0 0 0 Transport and Plant 0 0 0 0 0% 0 0 0 Supplies, Services and Admin 0 0 0 0 0% 0 0 442 Payments to Other Bodies 486 0 486 0 0% 0 0 0 Other 0 0 0 0 0% 0 0 471 Gross Expenditure 513 16 513 0 0% 0 0 (689) Income (758) (330) (709) 49 6% 0 49 (218) Net Expenditure (245) (314) (196) 49 -20% 0 49 £000 £000 £000 £000 £000 % £000 £000 215 Employee 194 124 207 13 7% 0 13 265 Property 304 171 301 (2) -1% 0 (2) 0 Transport and Plant 0 0 0 0 0% 0 0 21 Supplies, Services and Admin 18 8 23 5 26% 0 5 6 Payments to Other Bodies 33 8 10 (23) -70% 0 (23) 0 Other 0 0 0 0 0% 0 0 507 Gross Expenditure 549 311 542 (7) -1% 0 (8) (1,460) Income (1,606) (619) (1,434) 172 11% 0 172 (952) Net Expenditure (1,057) (309) (893) 165 -16% 0 164 £000 £000 £000 £000 £000 % £000 £000 3,583 Employee 3,648 2,030 3,764 116 3% 0 116 200 Property 182 34 203 21 12% 0 21 1,504 Transport and Plant 1,294 664 1,360 66 5% 0 66 6,503 Supplies, Services and Admin 6,775 2,653 6,795 21 0% 0 21 27 Payments to Other Bodies 22 28 28 6 28% 0 6 0 Other 0 0 0 0 0% 0 0 11,817 Gross Expenditure 11,920 5,410 12,151 231 2% 0 231 (1,362) Income (1,897) (1,796) (2,003) (106) -6% 0 (106) 10,455 Net Expenditure 10,023 3,615 10,148 124 1% 0 124 Outdoor Services Crematorium Burial Grounds Waste Services
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 IRED COMMITTEE DETAIL PERIOD END DATE 31 October 2025 7 Actual Outturn 2024/25 Total Budget 2025/26 Spend to Date 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status Service Summary Annual Variance 2025/26 £000 £000 £000 £000 £000 % £000 £000 864 Employee 1,377 665 1,274 (103) -7% 0 (103) 2,401 Property 2,345 1,559 2,383 38 2% 0 38 4 Transport and Plant 12 4 12 0 0% 0 0 (19) Supplies, Services and Admin 27 54 23 (4) -16% 0 (4) 65 Payments to Other Bodies 60 52 136 76 128% 0 76 0 Other 0 0 0 0 0% 0 0 3,315 Gross Expenditure 3,821 2,334 3,828 7 0% 0 7 (5,065) Income (5,850) 1,759 (5,352) 498 9% 228 270 (1,750) Net Expenditure (2,029) 4,093 (1,524) 506 -25% 228 278 £000 £000 £000 £000 £000 % £000 £000 620 Employee 1,114 547 991 (123) -11% 0 (123) 489 Property 41 16 41 0 1% 0 0 2 Transport and Plant 5 1 7 1 22% 0 1 13 Supplies, Services and Admin 112 20 112 0 0% 0 0 618 Payments to Other Bodies 550 456 550 0 0% 0 0 0 Other 0 0% 0 0 1,743 Gross Expenditure 1,823 1,040 1,702 (121) -7% 0 (121) (976) Income (619) (29) (587) 32 5% 0 32 767 Net Expenditure 1,204 1,011 1,115 (89) -7% 0 (89) £000 £000 £000 £000 £000 % £000 £000 0 Employee 0 0 0 0 0% 0 0 657 Property 759 419 765 6 1% 0 6 0 Transport and Plant 0 0 0 0 0% 0 0 (1) Supplies, Services and Admin 15 0 15 0 0% 0 0 0 Payments to Other Bodies 0 0 0 0 0% 0 0 0 Other 0 0 0 0 0% 0 0 656 Gross Expenditure 774 419 780 6 1% 0 6 (656) Income (774) 0 (780) (6) -1% 0 0 (0) Net Expenditure 419 0 0 0% 0 6 0 £000 £000 £000 £000 £000 % £000 £000 2,422 Employee 2,829 1,362 2,639 (190) -7% 0 (190) Property 0 0 0 0 0% 0 0 11 Transport and Plant 20 4 19 (1) -6% 0 (1) 50 Supplies, Services and Admin 46 8 43 (3) -6% 0 (3) 1,766 Payments to Other Bodies 1,732 888 1,839 107 6% 110 (3) 178 Other 0 27 27 27 0% 0 27 4,427 Gross Expenditure 4,627 2,289 4,567 (60) -1% 110 (170) (2,428) Income (2,588) (757) (2,622) (34) -1% 0 (34) 1,999 Net Expenditure 2,039 1,532 1,945 (94) -5% 110 (204) £000 £000 £000 £000 £000 % £000 £000 634 Employee 616 326 616 0 0% 0 0 Property 0 0 0 0 0% 0 0 2 Transport and Plant 0 1 0 0 0% 0 0 26 Supplies, Services and Admin 0 1 0 0 0% 0 0 2,149 Payments to Other Bodies 1,079 261 1,079 0 0% 0 0 0 Other 0 0 0 0 0% 0 0 2,811 Gross Expenditure 1,695 589 1,695 0 0% 0 0 (2,811) Income (1,695) (10) (1,695) 0 0% 0 0 (0) Net Expenditure 0 579 0 0 0% 0 0 Economic Development Depots Corporate Assets Working 4 U Shared Prosperity Fund
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 IRED COMMITTEE DETAIL PERIOD END DATE 31 October 2025 7 Actual Outturn 2024/25 Total Budget 2025/26 Spend to Date 2025/26 Forecast Spend 2025/26 Net Variance attributable to earmarked reserves spend Underlying Variance excluding earmarked reserves spend RAG Status Service Summary Annual Variance 2025/26 £000 £000 £000 £000 £000 % 6,003 Employee 5,624 2,970 5,614 (9) 0% 0 (9) 419 Property 377 82 421 43 11% 0 43 957 Transport and Plant 584 258 594 10 2% 0 10 852 Supplies, Services and Admin 695 467 698 2 0% 16 (14) 19 Payments to Other Bodies 0 19 0 0 0% 0 0 718 Other 0 0 0 0 0% 0 0 8,968 Gross Expenditure 7,281 3,796 7,327 46 1% 16 30 (10,997) Income (2,513) (126) (2,560) (47) -2% 0 (47) (2,029) Net Expenditure 4,767 3,670 4,766 (1) 0% 16 (17) Ground Maintenance & Street Cleaning