Item 15 - Appendix 3
West Dunbartonshire Council · 16 August 2023
Back to Infrastructure, Regeneration & Economic Development Committee — 16 August 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % Transport, Fleet & Maintenance Services (571) (528) 44 -8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 30 June 2023 Budget Details Variance Analysis Variance overspend anticipated at present Transport services across WDC Employee costs are greater than budgeted as turnover targets are not being achieved and overtime is greater than anticipated. Greater recharges have partly offset this additional cost. overtime and turnover will continue to be monitored ITEM 15
Page 2
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 30 June 2023 Budget Details Variance Analysis Variance Roads Services 3,029 3,311 282 9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Outdoor Services 243 274 31 13% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service covers the outdoor sporting facilities provided by WDC and public conveniences Income from fees and charges is unlikely to be as budgeted income will be monitored to establish whether there has been a downtown in demand overspend anticipated An adverse variance is anticipated. This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols Plant hire costs have increased during the year to a level not foreseen when the budget was set . Similarly, electricity and street lighting costs have increased during the year to a level not anticipated when the budget was set due to inflationary levels. Management will continue to monitor all budget heads with a view to minimising the overspend.
Page 3
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 30 June 2023 Budget Details Variance Analysis Variance Ground Maintenance & Street Cleaning Trading A/c (2,429) (2,419) 10 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,101) (1,057) 44 -4% Service Description This service provides crematorium services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 9,797 10,191 395 4% Service Description Waste Collection and Refuse disposal services Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The increased income target is unlikely to be met Overspend anticipated Income from cremations is less than budgeted with income less than the corresponding period last year Income and expenditure will continue to be monitored throughout the year. waste removal/tonnage costs in particular will be closely monitored Employee costs are higher due to the knock-on effect of the higher pay award and higher overtime than reflected in the budget . Tonnage costs with the principal waste removal contractor remain a problematic area. Transport costs, principally internal fleet charges, are greater than anticipated when the budgets were set. Trading operation providing grounds maintenance and street cleaning services Employee costs are over-budget because of a combination of turnover not being achieved, higher than anticipated overtime and the knock-on effect of last year's pay award (closer to 10%) on this year's costs. This along with the increase in material costs is partly offset by anticipated greater income income and expenditure items will continue to be monitored small overspend anticipated
Page 4
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % 30 June 2023 Budget Details Variance Analysis Variance