Item 9 - Appendix 3
West Dunbartonshire Council · 7 February 2024
Back to Infrastructure, Regeneration & Economic Development Committee — 7 February 2024 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 ITEM 9 - APPENDIX 3REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Forecast Spend RAG Status £000 £000 £000 % Corporate Asset Maintenance 0 0 0 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Transport, Fleet & Maintenance Services (601) (366) 236 -39% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 31 October 2023 Budget Details Variance Analysis Variance Overspend anticipated at present. Transport services across WDC The cost of specialist repairs and materials/parts has increased to levels not reflected in current budgets. VTU income remains adverse (£55k) due to continuing restrictions on what MOTs are undertaken. Expenditure and income will continue to be monitored. This service delivers maintenance a services to the council's corporate property assets The forecast overspend in supplies and materials is associated with the type of work that is being undertaken. The higher spend is offset by higher recharges to client budgets. None required Breakeven position
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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 % 31 October 2023 Budget Details Variance Analysis Variance Roads Services 3,014 3,430 417 14% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Outdoor Services 194 278 84 43% 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 Plant hire costs have increased during the year to a level not foreseen when the budget was set (£268k) . Similarly, electricity and street lighting costs have increased during the year to a level not anticipated when the budget was set due to unique inflationary pressures (£289k). Miscellaneous property costs are also £12k greater than anticipated (the largest being the depot cost allocation including a higher electricity element). Payments to contractors/materials (£520k) are anticipated to be higher than anticipated when the budget was set. As a result of higher operating costs income, including capital recharges, are anticipated to be greater than budgeted (£673k) 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 Income from fees and charges is unlikely to be as budgeted (£71k). Other costs - principally electricity - higher than when the budget was set. Income will be monitored to establish whether there has been a downtown in demand. Overspend anticipated.
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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 % 31 October 2023 Budget Details Variance Analysis Variance Crematorium (1,101) (983) 118 -11% Service Description This service provides crematorium services within the Council area Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 9,757 10,429 672 7% 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 Although there are savings on gas costs 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 , higher turnover targets and higher overtime than reflected in the budget (£114k) . Transport costs, principally hires, are greater than anticipated when the budgets were set because of delays in acquiring new vehicles (£275k). The number of tonnes going to landfill is also greater than anticipated (£271k).
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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 % 31 October 2023 Budget Details Variance Analysis Variance Corporate Assets (2,361) (2,060) 301 -13% Service Description This service provides asset and estate management Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Economic Development 155 183 28 18% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome An overspend is anticipated Income is adverse due to delays in filling staff vacancies on posts that are budgeted to be internally recharged. While these posts are vacant there is no possibility of recharging these. This is being partially offset by a favourable variance in staffing due to the same vacancies. Income and expenditure will continue to be monitored throughout the year. Promotion of regeneration activities within West Dunbartonshire Council Savings options have not been realised in respect of re letting of proposed sites, which has therefore left the Council liable. The unachieved amount of saving (£0.427m) will be funded from the smoothing fund for 2023/24. It is anticipated that the full saving will be achieved in future years. After use of the smoothing fund, a favourable variance is anticipated.