Item 11 Appendix 3
West Dunbartonshire Council · 2 November 2022
Back to Infrastructure, Regeneration & Economic Development Committee — 2 November 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) (519) 73 -12% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Consultancy Services 491 521 29 6% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 31 August 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. This will be partly offset by reduced subcontractor expenditure. None - Although service will endeavour to reduce the adverse variance where possible through service efficiency Surplus to be less than target Surplus slightly less than target A small adverse variance is anticipated. Employee costs are adverse due to the extension of fixed term contracts which is partially set off by a favourable variance in staff recharges. Transport services across WDC There is a favourable variance (£76k) against employee costs due to a number of vacancies. However this is more than offset by higher fuel costs (£148k), which will follow through to higher recharges to services. Favourable variance from diesel recharges is less than the adverse variance from higher prices as initial income target was too high. The level of internal recharges is under review This service provides the architectural support to WDC The level of internal recharges is under review ITEM 11
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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 % 31 August 2022 Budget Details Variance Analysis Variance Outdoor Services 187 169 (17) -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service covers the outdoor sporting facilities provided by WDC and public conveniences Employee costs are favourable (£51k) 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 % 31 August 2022 Budget Details Variance Analysis Variance Ground Maintenance & Street Cleaning Trading A/c (2,240) (2,092) 148 -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,031) (969) 62 -6% Service Description This service provides crematorium services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 8,036 8,311 275 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 increased gas/electricity costs (£17k). Fuel (£57k) , vehicle maintenannce (£21k), tyres (£13k) and plant/seed costs (£30k) have increased to a level not anticipated when the budget was set. None possible at this time An adverse variance is anticipated Overspend anticipated Gas costs are higher than budgeted (£25k) while income is projected to be less than budgeted (£31k) . There is a small overspend on employee costs (£5k) as turnover targets have not been achieved. 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 (£73k) , skip hire (£19k) , electricity (£6k) and waste transfer consultancy costs (£32k) are greater than anticipated when the budgets were set. These have been partly offset by reduced vehicle hires (£39k). An adverse variance is anticipated
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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 % 31 August 2022 Budget Details Variance Analysis Variance Corporate Assets /Capital Investment Programme (2,196) (2,308) (112) 5% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The favourable variance is due mainly to increased rents anticipated from the Artizan Centre which is partially offset by a reduction in income anticipated from Clyde Regional Centre. There is also a favourable variance in employee costs due to a current vacancy Income and expenditure will continue to be monitored throughout the year. Favourable variance anticipated at year end