Item 9 - Appendix 3
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.
Page 1
WEST DUNBARTONSHIRE COUNCIL REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Variance Analysis Total Budget Projected Spend Use of EMR RAG Status £000 £000 £000 £000 % Transport, Fleet & Maintenance Services (99) (0) 0 99 -100% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,057) (893) 0 165 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Variance after the use of EMR Budget Details 31 October 2025 Overspend anticipated. This service provides crematorium services within the Council area Income from cremations is anticipated to be £165k 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 costs and reduce overspends as 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. A cost pressure was agreed at Council 17 December to rectify this from 2026/27 budget. None available as cannot recharge out more than the service costs to run. Under recovery of income anticipated. ITEM 9 - APPENDIX 3
Page 2
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Budget Details 31 October 2025 Waste Services 10,023 10,148 0 124 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Corporate Assets (2,029) (1,524) 228 278 -14% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Economic Development 1,204 1,115 (89) (89) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Adverse variance due to 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 has taken place and a cost pressure has been added to 2026/27 budget. 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 overspends as appropriate. Overspend anticipated. Overspend anticipated. Underspend is anticipated. The favourable variance is mainly attributable to employee costs anticipating an underspend of £123k. This is due to superannuation costs being lower than budgeted and current staff vacancies. The current underspend in employee costs will be partially off-set by the reduction in recharge income of £32k.The remaining £2k is due to small vacancies in the service. The Service will continue to monitor and review costs. This service relates to Economic Development within West Dunbartonshire Waste Collection and Refuse disposal services The Service will continue to monitor and review costs and reduce overspends as appropriate. Employee costs are anticipated to overspend by £116k mainly due to turnover not being met. Supplies and Services are anticipated to overspend by £21k due to higher levels of tonnage than anticipated and levels of inflation. Transport costs are expected to overspend by £66k principally due to internal recharges of £28k which are required to ensure the Service can fully operate and £30k for repairs and maintenance of vehicles due to the age of the vehicles and fuel costs of £8k. Waste removal Income is expected to under-recover by £30k 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 £136k, resulting in an overall anticipated additional income of £106k.The remaining £26k variance is due to small variances throughout the service.
Page 3
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Budget Details 31 October 2025 Working 4 U 2,039 1,945 (94) (204) -5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 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.