Item 16 app 3 - IRED Budgetary Control Report 2022_23 to Period 3 (30 June 2022)
West Dunbartonshire Council · 17 August 2022
Back to Infrastructure, Regeneration & Economic Development Committee — 17 August 2022 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 APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % Corporate Asset Maintenance (266) (206) 60 -23% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Transport, Fleet & Maintenance Services (592) (493) 99 -17% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 30 June 2022 Budget Details Variance Analysis Variance This service manages and undertakes repairs and maintenance to public buildings Lower than budgeted income due to a reduced programme of CAMS work delviered by subcontractor partners None - although service will endeavour to reduce the adverse variance where possible Surplus to be less than target Surplus slightly less than target Transport services across WDC There is a favourable variance (£39k) against employee costs due to a number of vacancies. However this is more than offset by higher fuel costs (£150k), which will follow through to higher recharges to services. The level of internal recharges is under review
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 30 June 2022 Budget Details Variance Analysis Variance Roads Services 2,933 3,013 80 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Outdoor Services 187 168 (19) -10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome An adverse variance is anticipated This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols Employee costs are adverse (£65k) because overtime is projected to be in excess of budget although this is partly offset by additional grant income (£30k). Electricity (£19k) and street lighting (£22k) costs have increased during the year to a level not anticipated when the budget was set. management will continue to monitor all budget heads with a view to minimising the overspend This service covers the outdoor sporting facilities provided by WDC and public conveniences Employee costs are favourable (£53k) because of a number of vacancies. This favourable variance has offset the adverse variance against electricity/gas (£24k). none necessary small favourable variance
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 30 June 2022 Budget Details Variance Analysis Variance Ground Maintenance & Street Cleaning Trading A/c (2,239) (2,162) 78 -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Burial Grounds (193) (230) (37) 19% Service Description This service provides burial services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,031) (991) 40 -4% Service Description This service provides crematorium services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 7,978 8,199 221 3% Service Description Waste Collection and Refuse disposal services Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Trading operation providing grounds maintenance and street cleaning services Property costs are adverse due to electricity costs. Fuel (£41k) and tyre (£20k) costs have increased to a level not anticipated when the budget was set. None possible at this time A small adverse variance is anticipated Overspend anticipated Gas costs are higher than budgeted (£15k) while income is projected to be less than budgeted , particularly from plaques/books of remembrance etc (£25k) management will continue to monitor all budget heads with a view to minimising the overspend none possible at present Employee costs are higher (£176k) as projected savings from waste route optimisation ,which depend on operating from a single depot, are not yet achievable . Expenditure on bin replacements is higher (£71k) than anticipated when the budget was set. These have been partly offset by reduced vehicle hires (£45k). None necessary A favourable variance is anticipated Income from internments/lairs is projected to exceed budget. small overspend
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 30 June 2022 Budget Details Variance Analysis Variance Corporate Assets /Capital Investment Programme (2,315) (2,313) 2 0% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overall Corporate Assets/ Capital Investment Programme has a small adverse variance of £3k. However, there are favourable and adverse variances which offset each other. The main ones being: There has been an over recovery of income of £35k due to good estates management and maximising income. There is also a favourable variance on employee costs of £70k due to current vacancies. However, there is an adverse variance because, Aon/BAM PPP issued an Insurance Cost Sharing Report in December 2020, with a cost share of £117k to the Authority. In May 2021 they issued a statement that there was an error in the report and the sum should have read a cost share of £18k and not £117k. All information was passed to WDC’s insurance broker for review who have recently confirmed there is no grounds to challenge the revised figure. This results in and adverse variance of £104k within supplies and services. Income and expenditure will continue to be monitored throughout the year. A small overspend is anticipated