Item 9 - Appendix 2
West Dunbartonshire Council · 20 May 2026
Back to Infrastructure, Regeneration & Economic Development Committee — 20 May 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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Official Appendix 2: Resources Delivery Plan 2026/27 - Asset Management 1. Introduction Resources comprises Finance, Business Support, Internal Audit & Fraud and Asset Management. It provides accountancy, treasury management, business support, internal audit and fraud and asset management services to the Council and external clients including the West Dunbartonshire Leisure Trust, the Valuation Joint Board, Clydebank Property Company, charities and trusts, and West Dunbartonshire Energy Ltd. Company. In addition, it provides direct services to residents of West Dunbartonshire. It is one of seven strategic areas responsible for delivering the Council’s Strategic Plan. Key actions to help achieve that are set out in this Delivery Plan, together with actions to address any performance issues and service priorities identified in the planning process. Progress will be monitored and managed by the management team and reported to Corporate Services Committee and Infrastructure, Regeneration & Economic Development Committee (asset management elements only) twice yearly, at mid-year and year-end. 2. Performance Review The Resources management team completed a detailed review of 2025/26 performance, focusing on: 2025/26 Delivery Plan year-end progress Local Government Benchmarking Framework (LGBF) comparative performance Citizens’ Panel feedback Complaints. This review highlighted our key achievements and challenges in 2025/26. These are summarised below. Key Achievements in 2025/26 Asset Management Progressed the delivery of the Glencairn House project which is an ambitious heritage-led regeneration initiative to transform a historically significant building into a vibrant cultural and community hub, preserving its architectural character while introducing modern facilities. ITEM 9 - APPENDIX 2
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Official Delivered the Faifley Campus project which is a £34.5million investment to create a modern, purpose-built campus that brings together education, community, and leisure facilities under one roof and provides state-of-the-art classrooms, flexible learning spaces, and enhanced digital infrastructure to support improved educational outcomes. Played a pivotal role in advancing the development phase of the Exxon City Deal Project, a major regeneration initiative designed to unlock economic growth and improve connectivity across West Dunbartonshire. This phase focused on complex preparatory work, including extensive stakeholder engagement with landowners, statutory bodies, and community representatives to ensure alignment with planning and infrastructure requirements. Played a critical role in the successful refurbishment of Council depots and the school estate, ensuring these operational hubs remain fit for purpose and compliant with health, safety, and environmental standards and embed sustainability principles, incorporating energy efficient systems, improved insulation, and low-carbon materials to reduce environmental impact and support the Council’s net-zero targets. Completed the Posties Park project which was a flagship development to transform Posties Park into a state-of-the-art sports hub, delivering on the Council’s commitment to high-quality facilities that promote community engagement, health, and leisure. Originally moved to Asset Management in January 2025, the project overcame earlier delays and was successfully managed to ensure steady progress and adherence to the revised schedule. By completing and renaming the development as Lachie Stewart Memorial Park in October 2025, the Council has delivered a sustainable, inclusive facility that enhances local wellbeing and supports active lifestyles. Key Challenges in 2025/26 Asset Management Staff turnover, coupled with the time required to recruit, and train employees, continued to present significant challenges and is expected to remain a pressure point into 2026/27. Retaining skilled staff and accelerating onboarding processes will be critical to maintaining service continuity and delivering planned projects. The national skills shortage of qualified and experienced officers in Asset Management has led to a reduced workforce and increased demands on existing teams. This has required the introduction of alternative service delivery models, including greater use of external consultants and shared service arrangements, which will need careful management to ensure quality and cost control. Increasing supply chain issues driven by rising energy, transport, and raw material costs, continue to impact the availability of labour and materials and ultimately project costs and delays.
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Official 3. Strategic Assessment The Resources management team completed a strategic assessment to determine the major influences on service delivery and priorities in 2026/27. The key factors are summarised below. Key Factors Financial Challenges The entire public sector is continuing to face significant financial challenges due to a range of factors including inflationary cost increases, pay awards not being fully funded by the Scottish Government and insufficient overall funding to support the delivery of front line and back-office services. The Council is currently faced with an estimated cumulative funding gap in 2027/28 of £10.905m rising to £44.028m by 2030/31. We will continue to monitor the overall financial position of the Council and updates on estimated future budget gaps will be reported to Elected Members throughout 2026/27. These challenges require further action to balance our budget and protect services for residents. Within Resources, this means available funding will be reduced over time and we will need to reconfigure how we work, what we do, where we work, and potentially reduce the number of people employed. In this context, we will aim to continue to provide a sustainable, quality service to internal and external clients and the public. Budget Sensitivity Analysis In reviewing the service budget projections, consideration has been given to the sensitivity of these budgets, in particular for higher risk/ higher value budgets which may have a significant impact on budgetary control and future budget projections. The analysis has considered sensitivity around demand, costs and charges, and income levels. Within Resources, budgets which have been identified as being more susceptible to fluctuations include: Building materials which are subject to global supply chain pressures and price volatility. Labour costs which are impacted by national skills shortages and recruitment challenges Transport fuel costs which are influenced by energy markets trends and inflation Capital plan delivery which is exposed to delays and cost escalation due to procurement and contractor availability
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Official From an Asset Management perspective, additional sensitivity arises from: Property maintenance and lifecycle costs, which can increase significantly due to inflation in construction and compliance requirements. Land acquisition and disposal values, which fluctuate with market conditions and economic uncertainty. Sustainability and compliance investments, where costs for energy efficient upgrades and carbon reduction measures may rise due to regulatory changes and technology pricing. On a more Council-wide basis, the Council’s cost of borrowing is susceptible to fluctuations in the bank interest rate due to the level of the Council’s short to medium term borrowing. Income from Capital Receipts Continuing to secure income for the Council is a key priority and the Corporate Asset Management Framework supports this through the delivery of capital receipts from the disposal of key strategic sites. The Framework will highlight non-performing property assets, inform the process for considering future disposals, and generate additional income through the disposal of redundant assets. In 2026/27, we will monitor progress against the Framework and the disposal of key strategic sites and provide an annual update on progress. We are in the process of phasing out the reliance placed on capital receipts as part of the annual budget setting process. Income from Non-Operational Portfolio In addition to generating capital receipts through disposals, the Council’s non-operational property portfolio continues to provide an important source of recurring income. Asset Management actively manages these assets (such as leased commercial properties, industrial units, and land holdings) to maximise rental income and ensure strong occupancy levels. This involves regular lease reviews, rent negotiations, and proactive marketing of vacant units, alongside maintaining compliance with statutory obligations and delivering value for money. By optimising the performance of the non-operational portfolio, the Council secures a sustainable revenue stream that supports service delivery and reduces reliance on one-off capital receipts. Looking ahead to 2026/27, Asset Management will continue to monitor market conditions, explore opportunities for portfolio rationalisation, and identify potential for income growth through strategic investment and improved asset utilisation. Review of Non-Domestic Rates of Operational Portfolio Asset Management has continued to review and monitor Non-Domestic Rates (NDR) liabilities across the Council’s operational property portfolio to ensure accuracy and value for money. This work involves validating rateable values, challenging discrepancies, and identifying opportunities for reliefs or exemptions where applicable. The review process also supports budget forecasting and financial planning, as NDR represents a
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Official significant cost for operational assets such as schools, offices, and depots. By maintaining up-to-date property data and engaging with the Assessor’s Office, Asset Management ensures compliance while actively seeking to minimise unnecessary expenditure. Looking ahead, the team will continue to explore efficiency measures, including rationalisation of underutilised space and leveraging changes in property use to reduce rate liabilities, contributing to the Council’s wider financial sustainability objectives. Artizan Redevelopment The Levelling Up Fund is a UK government initiative for regenerating town centres and high streets, upgrading local transport, and investing in cultural and heritage assets. Following a successful bid to the Fund, work is underway to progress the redevelopment of Artizan in Dumbarton town centre. Planning permission has been approved and a contractor appointed. In 2026/27, we will complete the redevelopment in line with the agreed plan and report progress to the Levelling Up Project Board. Faifley Community Campus Development In September 2023, the Council approved plans to create a new education and community campus on the site of the current St Joseph’s Primary School. This significant capital investment project brings together a range of education and community facilities within the Faifley Schools Community Campus. Following planning approval and the start of construction in February 2024, Phase1 was completed in 2025/26. This has delivered modern, purpose-built school buildings for St Joseph’s and Edinbarnet Primary Schools, integrated early learning and childcare facilities, and shared community spaces designed to support local engagement and wellbeing. The campus includes state-of-the-art classrooms, digital learning infrastructure, sports facilities, and landscaped outdoor areas, all built to high sustainability standards with energy-efficient systems and low-carbon materials. Governance and oversight have continued through the dedicated Learning Estate Project Board, with regular updates provided to the Education Committee and Council via budgetary reports. The completion of Phase 1 represents a major milestone in creating a vibrant, inclusive hub for education and community life in Faifley. Work is now progressing on the second and final phase of the project, due for completion in 2026/27. This will focus on demolishing the old buildings and creating new car parking and external landscaped spaces, including an all-weather sports pitch and multi-use games area. Building Upgrades The 2026/27 programme for delivering corporate asset building upgrades will focus on renovation, remodelling, and refreshing key corporate buildings in line with the objectives of the Corporate Asset Management Plan. This includes improving building functionality, compliance with statutory standards, and enhancing energy efficiency to support the Council’s net-zero ambitions. Works will target priority assets identified through condition surveys and lifecycle assessments, ensuring investment is directed where it delivers the greatest operational and financial
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Official benefit. Upgrades will incorporate modernised office layouts to support hybrid working, improved accessibility, and sustainability measures such as LED lighting, insulation improvements, and low-carbon heating systems. In 2026/27, we will progress the building upgrades programme in accordance with the agreed plan and timeframe, while maintaining robust governance, cost control, and stakeholder engagement to minimise disruption and deliver long-term value. Depot Refurbishment The Council’s depot estate has been identified as no longer fit for purpose, impacting operational efficiency and compliance. Following a comprehensive review and feasibility assessment, it was agreed that refurbishment of the existing estate offered the most cost-effective solution compared to a full new-build programme. In 2026/27, the Depots Project Board will continue to lead the delivery of the refurbishment programme, building on the progress achieved in 2025/26. This phase will focus on modernising facilities to meet health and safety standards, improving welfare areas for staff, upgrading fleet maintenance workshops, and incorporating sustainability measures such as energy-efficient lighting, improved insulation, and low-carbon heating systems. The programme will also address site security, digital connectivity, and layout optimisation to support operational needs and future service delivery models. Robust governance and stakeholder engagement will remain central to ensure works are delivered on time, within budget, and with minimal disruption to frontline services. Asset Related Council Savings In line with the Council’s agreed savings options for 2026/27, a number of initiatives involve changes to the Council’s asset base that will require dedicated support from the Asset Management team. These initiatives include rationalisation of underutilised properties, space optimisation within corporate buildings, and potential disposal or repurposing of non-essential assets to reduce operating costs and generate income. Throughout the year, Asset Management will work in close partnership with relevant services to develop detailed implementation plans, ensuring that changes are delivered in a way that supports service continuity and compliance with statutory obligations. The team will also provide technical advice, property data analysis, and project management expertise to enable informed decision-making and timely delivery of agreed savings. By embedding sustainability and efficiency principles into these initiatives, Asset Management will help the Council achieve its financial targets while maintaining a fit-for-purpose estate that supports operational needs. Continuous Improvement Continuous improvement is central to all that we do. The actions set out in this section, as well as those at an operational level not included in this Delivery Plan, demonstrate our commitment to continuous improvement and take account of the wider Best Value focus on vision and
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Official leadership; governance and accountability; effective use of resources; partnerships and collaborative working; working with communities; sustainability; and fairness and equality. Action Plan The challenges identified in Section 2 and the key factors identified in Section 3 have informed Resources priorities for 2026/27. Appendix 1 sets out the action plan to address them. It also includes: performance indicators and targets that will enable progress to be monitored and reported to stakeholders strategic workforce actions to address workforce issues identified in the planning process strategic and/or service risks. In relation to the latter, strategic risks represent the potential for the Council to take advantage of opportunities or fail to meet stated strategic objectives and those that require strategic leadership. Service risks relate to service delivery and represent the potential for impact on individual services, or the experience of those who work within the services, i.e. employees, partners, contractors and volunteers, or service users and clients in receipt of the services provided. In identifying the relevant risks for 2026/27 and actions to mitigate them, the aim is to improve or maintain the current position (i.e. the current risk score) set out in the appendix.
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Official 4. Resources Finance Resources has a net revenue budget of £6.209m and a capital budget of £13.049m in 2026/27. A breakdown by service area is set out below. We will make the best use of the resources available to deliver on key priority areas and secure external/match funding where this is possible. Service Area Gross Expenditure 2026/27 (£m) Gross Income 2026/27(£m) Net Expenditure 2026/27 (£m) Capital Budget 2026/27(£m) (Figures subject to ongoing verification) Audit 0.387 0.057 0.330 0.000 Finance 1.862 0.135 1.727 0.554 Rent Rebates & Allowances 32.426 30.225 2.201 0.000 Revenue & Benefits 3.159 0.443 2.716 0.000 Finance Service Centre 0.545 0.069 0.476 0.000 Cost of Collection of Rates 0.091 0.120 -0.029 0.000 Cost of Collection of Council Tax 0.074 1.162 -1.088 0.000 Office Accommodation 1.538 0.396 1.142 0.000 Central Repairs & Maintenance 1.453 0.000 1.453 0.000 Corporate Asset Maintenance 2.729 2.729 0.000 12.495 Corporate Assets 2.712 5.431 -2.719 0.000 Total 46.976 40.767 6.209 13.049
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Official Employees Employee Numbers The headcount and full-time equivalent staff in each service area (as of 31 March 2026) are as follows: *Figures do not reflect matrix management arrangements and resources shared with other services. Absence The 2025/26 quarterly absence figures for Resources are shown below, together with the Council average for the same periods for comparison. The figures for Resources were lower than the Council average throughout 2025/26. 2025/26 Absence Quarter 1 Quarter 2 Quarter 3 Quarter 4 Annual FTE days lost per FTE employee Resources 4.45% 4.25% 5.68% 3.33% 11.38 Council Wide Total 6.17% 5.39% 7.2% 7.65% 14.38 Service Area Headcount FTE Audit & Fraud 4 3.1 Finance 35 31.6 Asset Management* 20 19.2 Business Support 75 67.5 Total 134 121.4
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Official 5. Action Plan 1. Our Communities Our residents are supported to increase life and learning skills Action Due Date Owner Complete the Faifley Community Campus 31-Mar-2027 Michelle Lynn 2. Our Environment Our neighbourhoods are sustainable and attractive Action Due Date Owner Progress the building upgrades programme 31-Mar-2027 Michelle Lynn 3. Our Economy Our area has the infrastructure for sustainable and inclusive growth where businesses can flourish Action Due Date Owner Complete the Artizan redevelopment 31-Mar-2027 Michelle Lynn 4. Our Council Our Council is adaptable and focused on delivering best value for our residents
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Official Performance Indicator 2026/27 Owner Target Percentage of council buildings in which all public areas are suitable for and accessible to disabled people 97% Michelle Lynn Percentage of capital receipts achieved as forecast 90% Michelle Lynn Percentage of income from non-operational portfolio achieved as forecast 85% Michelle Lynn Proportion of operational buildings that are suitable for their current use 93% Michelle Lynn Proportion of internal floor area of operational buildings in satisfactory condition 91% Michelle Lynn Action Due Date Owner Progress the disposal of key strategic sites 31-Mar-2027 Michelle Lynn Maximise income from non-operational portfolio 31-Mar-2027 Michelle Lynn Review non-domestic rates of operational portfolio 31-Mar-2027 Michelle Lynn Progress the depot refurbishment programme 31-Mar-2027 Michelle Lynn Develop and implement plans and support services to achieve the asset related savings agreed by Council 31-Mar-2027 Michelle Lynn Risk Description Current Assessment Target Assessment Owner Maintaining Council Assets that are fit for purpose The risk that the Council's assets and facilities are not fully fit for purpose with consequent adverse impact on our ability to deliver efficient and effective services. Assets included in this assessment are the Council’s property portfolio. Michelle Lynn