Item 12 - IRED Revenue BCR to period 10
West Dunbartonshire Council · 20 May 2026
Back to Infrastructure, Regeneration & Economic Development Committee — 20 May 2026 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Infrastructure, Regeneration & Economic Development Committee: 22 May 2026 ___________________________________________________________________ Subject: Infrastructure, Regeneration & Economic Development Revenue Budgetary Control Report 2025/26 to Period 10 (31 January 2026) 1. Purpose 1.1 This report provides an update on the revenue financial performance to 31 January 2026 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 £0.478m (2.77% of total budget). • note the current projected use of earmarked reserves of £0.504m. 3. Background Revenue 3.1 The revised 2025/26 revenue budget presented to Committee in January was £17.243m. Since then, changes worth £0.001m have been agreed to the budget which revises the 2025/26 budget as follows: £m Budget as at Period 7 17.243 Minor Change 0.001 Revised Budget 17.244 4. Main Issues Revenue Budget 4.1 The summary report at Appendix 1 identifies a projected adverse variance (overspend) of £0.478m (2.77% of total budget). Detailed service reports are attached at Appendix 2. 4.2 Of the 13 services monitored 7 are showing either a favourable or nil variance, with 6 showing an adverse variance. Comments are provided in Appendix 3 when projected net annual variances exceed £0.050m or where the net variance is below £0.050m but there are offsetting variances of over £0.050m. ITEM 12
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The table below shows the main reasons for the movement in the outturn since period 7. £m £m Variance at Period 7 0.416 Movement in Service Variance Roads, Neighbourhood and Transport Roads • Increase in contract payments for roadworks Crematorium • Reduction in anticipated cremation income Burial Grounds • Additional burial income Grounds Maintenance • Reduction in employee costs due to vacancies • Additional water rates payments • Additional equipment required to undertaken required services Outdoor Services • Credits received for electricity bills Waste Services • Reduction in waste collection costs 0.068 0.024 (0.045) (0.207) 0.028 0.060 (0.072) (0.042) Resources Asset Management • Costs relating Storm Eowyn 0.262 Other small variances across the Services (0.014) Total Movement in Service Delivery variance 0.062 General Fund variance at Period 7 0.478 4.3 Services are anticipating the use of £0.504m (Period 7: £0.504m) of earmarked reserves. Information on the earmarked reserve spend is shown in Appendix 4. 4.4 A list of agreed efficiencies and management adjustments totalling £3.011m is shown within Appendix 5. Current indications show that £2.633m is on target to be achieved. However, Appendix 6 also shows that it is anticipated that £0.378m will not be achieved and will be funded by the smoothing fund. 5. People Implications 5.1 There are no people implications. 6. Financial Implications
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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. 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: 16 April 2026 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
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Wards Affected: All