Item 12 - Appendix 3
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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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 Roads Services 2,397 2,575 178 7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,072) (884) 0 189 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 10,074 10,157 0 82 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Variance after the use of EMR Budget Details Overspend anticipated. This service provides crematorium services within the Council area Employee costs are overspending (£29k) due to non achievement of turnover savings. Property costs are showing a favourable variance (£41k) due to utility costs being lowered than anticipated and income from cremations is anticipated to be £194k 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 remainder of the variance (£7k) is due to small variances within the service. The Service will continue to monitor and review costs and reduce overspends as appropriate. 31 January 2026 Employee costs are underspending by anticipated to underspend by £373k due to current levels of vacancies. Transport and plant are anticipating overspending of £319k due to the current vehicles on hire to ensure that planned works are undertaken and supplies and services are projecting an overspend of £235k mainly due to materials required to undertake planned works 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. 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 £144k mainly due to turnover not being met. Property Costs are overspending by £25K due to an increase in Pest Control visits required at Recycling Centres and an increase in Electricity costs due to Compactors at Recycling Centres. Transport Costs are currently overspending by £43K due to repairs and maintenance required on vehicles.The overspends are partially offset by an underspend in Supplies of £64k mainly due to anticipated reduction in the costs for tonnage in relation to waste collection and £71K additional Income manly due to Brown Bin Waste Permits. The remaining £5k variance is due to small variances throughout the service. 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 overspends as appropriate. Overspend anticipated. Overspend anticipated. ITEM 12 - 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 Budget Details 31 January 2026 Corporate Assets (2,029) (1,303) 228 499 -25% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Economic Development 1,204 1,123 0 (81) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Working 4 U 2,039 1,959 (196) (276) -10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Ground Maintenance & Street Cleaning 4,731 4,617 0 (114) -2% Service Description Provision of grounds maintenance and street cleaning services Main Issues / Reason for Variance Mitigating Action Anticipated Outcome An underspend is anticipated at the year end. Employee costs are underspending by £207k mainly due to current levels of vacancies. Property costs are expected to overspend of £23k driven mainly by higher than anticipated water rates. Transport costs are anticipating to underspend overall due to lower costs for Hiring of Vehicles (£51k) and lower fuel costs (£55k), These underspends are partially offset by a projected overspend of £64k in Fleet Maintenance and £25k in leasing charges. Supplies and services are expected to overspend by £60k, mainly due to payments being made for tools and equipment,. The remaining variance of £27k is due to small overspends in various areas. The Service will continue to monitor and review costs and reduce overspends as appropriate. £250k adverse variance due to asset rationalisation, with property disposals that were previously rental‑income‑generating now contributing capital receipts to the wider budget position. The variance also now reflects £262k of Storm Eowyn damage, which cannot be absorbed within the remaining repairs and maintenance budget due to the scale of the works. An ongoing cost pressure of £50k has been introduced for future years due to higher property valuation costs. Employee turnover savings are mitigating the 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. Underspend is anticipated. The favourable variance is mainly attributable to employee costs anticipating an underspend of (£128k). This is due to superannuation costs being lower than budgeted and current staff vacancies. This is partially off-set by a reduction in income( £36k).The remaining (£11k) is due to small variances in the service. The Service will continue to monitor and review costs. This service relates to Economic Development within West Dunbartonshire Provision of Working 4U Service. The underspend is mainly due to employee costs as a result of achieving savings within the current financial year and in year vacancies. The service received additional in year funding which offsets employee costs None Required Favourable variance anticipated.