Earmarked Reserves - 2024/25 Year End
Argyll and Bute Council · 26 June 2025
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 26 JUNE 2025 EARMARKED RESERVES – 2024-25 YEAR-END 1. EXECUTIVE SUMMARY 1.1 The purpose of this report is to provide information on the balances earmarked within the General Fund, transfers and funds used during 2024-25 and any new earmarking. There are three new earmarking proposals which require approval. 1.2 The earmarked balance in the General Fund as at 31 March 2024 was £107.443m and this has decreased by £2.281m to a balance of £105.162m as at 31 March 2025. The movement in the balance is shown in the table below: £000 Earmarked Balance as at 31 March 2024 107,443 Funds used during 2024-25 (26,457) New automatic earmarking at the end of 2024-25 (as per policy on end of year flexibility) 8,278 Earmarking previously agreed and created during 2024-25 13,298 New earmarking proposals for approval 2,600 Earmarked Balance as at 31 March 2025 105,162 1.3 There are three new earmarking proposals totalling £2.600m with business cases for approval. These are noted in Appendix 2 and the associated business case are in Appendices 2a, 2b and 2c. Department Description Appendix £000 Chief Executive Top up to Transformation/ Spend-to-save fund 2a 1,000 Executive Director - Kirsty Flanagan & Executive Director Douglas Hendry Storm Eowyn 2b 1,300 Executive Director - Kirsty Flanagan Planning Services 2c 300 Total 2,600
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 26 JUNE 2025 EARMARKED RESERVES - 2024-25 YEAR-END 2. INTRODUCTION 2.1 The purpose of this report is to provide information on the balances earmarked within the General Fund, transfers and funds used during 2024-25 and any new earmarking. There are three new earmarking proposals which require approval. 3. RECOMMENDATIONS 3.1 It is recommended that Council: a) Review and approve the Policy on Year End Flexibility as included in Appendix 1. b) Approve the three new earmarked proposals that total £2.600m as supported by business cases as outlined within Appendix 2. c) Note the £8.278m of earmarking that qualify for automatic carry forward in line with the Policy on Year End Flexibility as outlined within Appendix 3. d) Note previously approved earmarked reserves as outlined within Appendix 4 with a balance of £94.284m as at 31 March 2025. 4. DETAIL 4.1 Policy on Year End Flexibility 4.1.1 The Council has previously agreed automatic earmarking of the General Fund in respect of the following situations: • The balances in relation to the Strategic Housing Fund, CHORD and unspent budget within the Devolved Management of Resources (DMR) Scheme of Delegation for schools. • Any unspent grants and unspent contributions from external bodies are earmarked on the basis that the monies would have to be returned/repaid if not used for the purpose intended. • Any unspent budget that relates to existing policy commitments arising from a previous Council decision or is required to meet an existing legal commitment is earmarked. • Any unspent funding provided by the Scottish Government to implement new legislation or government initiatives is earmarked. The funding carried forward is used solely for its intended purpose to fund the implementation of new government directions. • Any savings generated from energy efficiency measures are carried forward in an Energy Efficiency Fund for reinvestment to further reduce the Council’s energy costs and carbon emission levels. • The Piers and Harbours Investment Fund – for additional fees and charges income generated from Piers and Harbours operations, the funds will be used
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to meet the costs of the prudential borrowing required to develop and maintain the Council’s harbour assets and infrastructure. • Hermitage Park - to meet the costs of the 10-year Management and Maintenance Plan which is a condition of the Heritage Lottery Funding investment into the Park. • One Council Property – to invest in the Council’s property portfolio to ensure it remains fit for purpose. • Fleet Timing Delay – will be used where an order has been committed to be spent from revenue budget but supplier issues prevent delivery within the financial year. • Electric Vehicle Charging – to allow earmarking of any surplus from charging fees to be used for the installation and maintenance of electric vehicle charging points throughout Argyll. 4.1.2 Outwith the situations noted above there will be no automatic carry forward of unspent budget. Earmarking of funds in relation to unspent budget and not covered by the criteria above are reported to Members for approval and supported by a business case. 4.2 Earmarked Balances 4.2.1 There are three new earmarking proposals totalling £2.600m with business cases for approval. These are noted in Appendix 2 and the associated business case are in Appendices 2a, 2b and 2c. Department Description Appendix £000 Chief Executive Top up to Transformation/ Spend-to-save fund 2a 1,000 Executive Director - Kirsty Flanagan & Executive Director - Douglas Hendry Storm Eowyn 2b 1,300 Executive Director - Kirsty Flanagan Planning Services 2c 300 Total 2,600 4.2.2 In line with the Policy on Year End Flexibility, there are £8.278m of earmarking that qualify for automatic carry forward. Further detail is included within Appendix 3. The larger balances include £2.560m for Strategic Housing Fund, £2.254m of unspent grants, £1.179m for Pier and Harbours Investment Fund and £1.206m for Education Devolved Management of Resources. 4.2.3 Appendix 4 outlines all other balances previously approved. The balance as at 31 March 2025 is £94.284m. 4.2.4 There are historic earmarked balances in relation to Social Work of £0.014m contained within Appendix 4 (reference 169). As per CIPFA LASAAC Guidance, any new earmarking relating to the HSCP since financial year 2020-21 must be held as a creditor on the Balance Sheet rather than an earmarking within the Council’s General Fund as this is money owed to the HSCP. The balance held in this manner is £2.247m.
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4.2.5 As part of the review of earmarked reserves that took place in financial year 2024-25, expiry dates were added to all earmarked reserves. It was agreed that the default position is that any earmarked reserves that have not been fully utilised by their expiry date will be returned to the General Fund unless otherwise agreed by the Executive Leadership Team (ELT), in consultation with the Leader and Deputy Leaders. ELT will now carry out a review of those reserves with an expiry date on or before 31 March 2025 and will report the outcome of this review as part of the regular monitoring pack during 2025-26. 4.3 General Fund Balance 4.3.1 The movement in the earmarked balances is summarised within the table below.
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5. CONCLUSION 5.1 This report provides information on earmarked balances held within the General Fund. The earmarked balance in the General Fund as at 31 March 2024 was £107.443m and this has decreased by £2.281m to a balance of £105.162m as at 31 March 2025. 5.2 There are three new earmarking proposals totalling £2.600m with business cases for approval. 6. IMPLICATIONS 6.1 Policy: All balances held are in line with the Policy on End of Year Flexibility or have been approved by Council. 6.2 Financial: Detail is provided on all earmarked balances held within the General Fund. 6.3 Legal: None 6.4 HR: None 6.5 Customer Service: None 6.6 Risk: None 6.7 Climate Change: None 6.8 Fairer Scotland Duty: None 6.9 Equalities protected characteristics: None None 6.10 Consumer Duty: None 6.11 Islands Communities: None 6.12 Children’s Rights and Wellbeing: None Kirsty Flanagan Executive Director/Section 95 Officer Councillor Ross Moreland– Policy Lead for Finance and Commercial Services 16 June 2025 APPENDICES Appendix 1 – Policy on End of Year Flexibility Appendix 2 – New Earmarking Proposals 2024-25 Appendix 2a – Business Case – Top up to Transformation/Spend – to-save fund Appendix 2b – Business Case – Storm Eowyn Appendix 2c – Business Case – Planning Services Appendix 3 – New Automatic Carry Forward Earmarkings 2024-25 Appendix 4 – Previously Agreed Earmarked Balances For further information contact Carolyn Earl, Interim Head of Financial Services carolyn.earl@argyll-bute.gov.uk
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APPENDIX 1 FINANCIAL SERVICES POLICY ON END OF YEAR FLEXIBILITY 1. INTRODUCTION 1.1 The Local Authority Accounting Panel (LAAP) Bulletin 99 provides guidance to local authorities on the establishment and maintenance of local authority reserves and balances. 1.2 When reviewing their medium-term financial plans and preparing annual budgets, local authorities should consider the establishment and maintenance of reserves which can be held for three main purposes: • A working balance to help cushion the impact of uneven cash flows and avoid unnecessary temporary borrowing – this forms part of general reserves. • A contingency to cushion the impact of unexpected events or emergencies – this also forms part of general reserves. • A means of building up funds, often referred to as earmarked reserves, to meet known or predicted requirements; earmarked reserves are accounted for separately but remain legally part of the general fund. 1.3 Given the tightening financial situation, it is essential that the Council gives proper scrutiny to any proposal to earmark balances or carry forward funds. In particular, the Council should seek to ensure funding that is carried forward is directed to and supports Council priorities in terms of corporate and service plans. 1.4 This note outlines the policy adopted by the Council for the earmarking and carry forward of surplus funds to future years. 2. POLICY 2.1 SMT agreed the twelve situations where earmarking of the general fund reserve is permitted. 2.2 SMT agreed the protocol for use of reserves. 3. DETAIL 3.1 The Council hold a general fund reserve. It comprises the following elements: • A contingency for any unforeseen events or emergencies. The contingency is reviewed each year as part of the budget process. • The Strategic Housing Fund. • Balances held to support the following year’s budget. • Earmarked funds as noted below.
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APPENDIX 1 FINANCIAL SERVICES POLICY ON END OF YEAR FLEXIBILITY 3.2 At the end of each financial year any surplus for the year is added to the general fund reserve. At this time, the Council can consider earmarking surplus funds. 3.3 There are twelve situations where earmarking of the general fund reserve is permitted. • Unspent grant. On some occasions a grant is received in one financial year and will not be spent/fully spent until the following financial year. If the grant is not spent on the purpose intended the Council would have to return the unspent grant, therefore, the unspent grant is required to be held in the general fund and earmarked for that purpose next year. • Unspent third-party contribution. The council may receive a contribution from third parties towards a project/work stream but the project spans more than one financial year. As with grant payments the contribution would have to be repaid if not spent on the purpose it was intended for. In this instance, the unspent contribution is required to be held in the general fund and earmarked for that purpose next year. • Unspent budget within the Devolved Management of Resources (DMR) Scheme of Delegation for schools. This allows for the carry forward of unspent budget within schools, partly to give flexibility over the school year as opposed to the Council’s financial year. Unspent budget is required to be held in the general fund and earmarked for the school next year. This carry forward operates within the agreed scheme of delegation for school budgets. • CHORD funding. Any budget allocated to the CHORD programme will be ring fenced and any unspent balance at the year-end will be carried forward to support the overall CHORD programme. • Existing Legal Commitments. • Scottish Government Initiatives. The council may receive additional funding from the Scottish Government to implement new Government initiatives or legislation. Any unspent funding at year end will be held in the general fund and earmarked for that purpose next year. • Energy Efficiency Fund. Any savings generated from energy efficiency measures are to be pooled for reinvestment in additional projects which further reduce the Council’s energy costs and carbon emission levels. • Piers and Harbours Investment Fund. Additional fees and charges income generated from Piers and Harbours operations are to be pooled
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APPENDIX 1 FINANCIAL SERVICES POLICY ON END OF YEAR FLEXIBILITY and used to meet the costs of the prudential borrowing required to develop and maintain the Council’s harbour assets and infrastructure. • Hermitage Park. The Hermitage Park regeneration project has a significant investment from the Heritage Lottery Fund (HLF) which has a requirement to have a 10-year Management and Maintenance Plan. This will be partly funded by existing Council revenue budgets but should also be supplemented by any additional income which can be generated from park activities. Part of the HLF conditions are that all income generated by the park should be retained to support the Management and Maintenance Plan and a result of this requirement, any unspent income generated by the park is retained for future years requirements. • One Council Property Team. The corporate approach to managing property has been in place since 2018 and historically any surplus above budget will have been absorbed by the Service and ultimately gone to the general fund. This ring-fenced fund for One Council Property will enable investment in the Council’s property portfolio to ensure it remains fit for purpose. • Fleet - Timing Delay. In 2020-21 year, there was a particular problem with orders not being delivered because of manufacturing issues due to the COVID-19 pandemic. This earmarking allows the value of fleet orders submitted but not delivered due to supplier issues to be automatically earmarked to offset the invoice when the order is received. • Electric Vehicle Charging Surplus – the fee was set to create a surplus for investment in charging points. The surplus is transferred to this fund and is used fund the installation and maintenance of new electronic vehicle charging points. 3.4 Out with these twelve situations noted above there will be no automatic carry forward of unspent budget. Any surplus arising from unspent budget within departments/services will be pooled and transferred into the general fund reserve. 4. PROTOCOL FOR USE OF RESERVES 4.1 There are exceptional circumstances where a proposal to earmark unspent budget may be considered. There is no set timetable for this. • The Council’s level of general reserve contingency must be fully met.
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APPENDIX 1 FINANCIAL SERVICES POLICY ON END OF YEAR FLEXIBILITY • The purpose for the earmarking must be linked to the objectives, priorities and targets as set out in the Council’s Corporate Plan, Area Plans and Service Plans. • There needs to be a business case that justifies the required expenditure. • Consideration of the business case must take account of the future budgetary and financial outlook in order not to place undue financial pressure on the Council in the future. 4.2 Any requests to earmark unspent budget based on the criteria above must be submitted to the SMT in the first instance. SMT would assess the proposal and if it considers the proposal worthy of support would submit it to the Council with a recommendation. Proposals not supported by SMT will not proceed further. Kirsty Flanagan Executive Director /Section 95 Officer 30 May 2025
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Appendix 2 With Business Cases Ref Service Description New Earmarking Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent from 2026/27 onwards Amount Planned to be Spent from 2027/28 onwards 001 Council Wide Top up to Transformation/Spend-to- save fund 1,000,000 Transformation/sp end to save - Council In order to support the longer term budget approach it is certain that there will be a requirement for some up-front expenditure which could range from buying in expertise to challenge the status quo in some service areas, providing seed corn funding for the development of new ways to deliver services, commissioning business case preparation for opportunities that could deliver savings/increased income in the future and staff time to manage what is going to have to be a significant programme of transformation/service re-design. 250,000 250,000 500,000 002 Council Wide Storm Eowyn 1,300,000 Severe weather related cost reserve The estimated gap for Storm Eowyn was estimated at £0.712m in June 2025. This gap does notincludeanycosts forHelensburgh LeisureCentre. On thebasis that theCouncil will require to undertake a technical assessment that will not be covered by the Insurers like for like cover and in the knowledge that not all costs incurred by the Council will ultimately be recoverable, it would be prudent to set aside some funding to cover any additional costs to ensure that the HLC is suitably reinstated for use at the earliest opportunity. A total earmarking of £1.2m. 650,000 650,000 0 003 Development and Economic Growth Planning Services 300,000 Unspent Budget Depending on the outcome of a number of S36 Windfarm planning applications, this earmarking will be used to cover consultation advice and a potential public inquiry if applications are refused. 150,000 150,000 0 2,600,000 1,050,000 1,050,000 500,000 NEW Earmarked Proposals - 2024-25 Year End Spending profile
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Appendix 2a ARGYLL AND BUTE COUNCIL COUNCIL REPORT BY CHIEF EXECUTIVE 26 JUNE 2025 PROPOSAL TO EARMARK FUNDS FROM GENERAL FUND RESERVE TRANSFORMATION/SPEND-TO-SAVE ALLOCATION 1. INTRODUCTION 1.1 The purpose of this report is to request support in earmarking from unspent budget/unallocated General Fund for a specific purpose, in line with the Policy on End of Year Flexibility. 2. DETAIL 2.1 Initiative/Proposal 2.1.1 It is proposed that £1.0m be earmarked from a combination of the overall revenue budget underspend and funds held within the Unallocated General Fund to fund future expenditure in respect of transformation/spend-to-save budget proposals. 2.2 2.2.1 2.2.2 2.2.3 2.2.4 Business Case – Transformation/Spend-to-save Councils across Scotland are continuing to face significant financial pressures and this is set to continue in the years ahead. In our recent Accounts Commission Best Value report, it was recognised that the potential for further management and efficiency savings may now be limited and we need to evidence a more strategic approach to transformation and service redesign, aligned to our new corporate priorities and required savings. Officers have now developed a longer-term approach to balancing the budget whilst acknowledging that there is a significant gap in 2026-27 that will need to be addressed in the short term. The approach includes developing a five-year pipeline of savings that is visible to officers and Members. It should be noted that the pipeline will not have a comprehensive list of every saving, however, it will demonstrate the direction of travel/forward vision for some service areas, savings and preparatory work for future transformation. In order to support this budget approach it is certain that there will be a requirement for some up-front expenditure which could range from buying in expertise to challenge how we deliver services including reviewing and redesigning services of the future, providing seed corn funding for the development of new ways to deliver services, commissioning business case preparation for opportunities that could deliver savings/increased income in the future and staff time to manage what is going to have to be a significant programme of transformation/service re-design. In light of the overall revenue underspend combined with the funding already held in the unallocated General Fund, there is an opportunity to top-up the Strathclyde
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Appendix 2a Pension Fund transformation/spend-to-save funding pot with an additional £1.0m in order to support the delivery of the future transformation/savings programme. 2.3 2.3.1 Expenditure Profile It is anticipated that the sum of £1.0m will be spent over the next 4 years, depending on the requirements from the pipeline of savings programme. Any funding not required will be returned to the General Fund. PIPPA MILNE CHIEF EXECUTIVE
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Appendix 2b ARGYLL AND BUTE COUNCIL COUNCIL REPORT BY EXECUTIVE DIRECTOR DOUGLAS HENDRY & EXECUTIVE DIRECTOR KIRSTY FLANAGAN 26 JUNE 2025 PROPOSAL TO EARMARK FUNDS FROM GENERAL FUND RESERVE STORM EOWYN 1. INTRODUCTION 1.1 The purpose of this report is to request support in earmarking from unspent budget/unallocated General Fund for a specific purpose, in line with the Policy on End of Year Flexibility. 2. DETAIL 2.1 Initiative/Proposal 2.1.1 It is proposed that £1.3m be earmarked from a combination of the overall revenue budget underspend and funds held within the Unallocated General Fund to fund expenditure in relation to Storm Eowyn. 2.2 2.2.1 2.2.2 2.2.3 2.2.4 Business Case – Transformation/Spend-to-save A separate report is on the Council agenda today in respect of Storm Eowyn. Storm Eowyn struck Argyll and Bute on 24 January 2025, bringing wind speeds of up to 100 mph and causing widespread damage. The Council’s infrastructure suffered significant damage, particularly to roads, sea walls, harbour facilities and property. Helensburgh Leisure Centre suffered extensive damage to its roof and water damage to the interior of the building and fixtures and fittings. At this stage all costs in relation to Storm Eowyn are not known and figures may be subject to change. However, at the present time it is estimated that the total expenditure amounts to £3.952m. This figure does not include any shortfall in relation to Helensburgh Leisure Centre (HLC) in respect of the difference between insured works and required works. For HLC, the Council’s insurers will cover like for like repairs to the building and contents. However, it is felt that it would be prudent to check that the existing design and roof covering will withstand future weather incidents of this nature. Should changes to the design be required there will be re-design, re-engineering and legal costs involved. £2m has already been set aside from the roads reconstruction budget, £0.792m has been absorbed within the 2024-25 revenue outturn and £0.353m is expected from a Bellwin Claim. This leaves a gap of £0.807m.
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Appendix 2b 2.2.5 2.2.6 This gap does not include any costs for Helensburgh Leisure Centre. On the basis that the Council will require to undertake a technical assessment that will not be covered by the Insurers like for like cover and in the knowledge that not all costs incurred by the Council will ultimately be recoverable, it would be prudent to set aside some funding to cover: a) any additional costs to ensure that the HLC is suitably reinstated for use at the earliest opportunity, and b) potential legal costs incurred by Council in court proceedings in regard to the design and construction of the Leisure Centre. At the budget meeting on 27 February 2025, Council previously agreed to set aside £2.9m to boost future resilience for severe weather related costs. As the wording suggests, this was for future resilience but there is an option that Council could agree to use some of this funding towards the budget gap. However, due to the overall underspend on the revenue budget in 2024-25 and the balance in the unallocated General Fund, it is recommended that Council set aside a further £1.3m of funding towards Storm Eowyn related costs on the basis that any funding not required for such purposes be returned to the General Fund. 2.3 2.3.1 Expenditure Profile It is anticipated that the sum of £1.3m will be spent over 2025-26 and 2026-27. DOUGLAS HENDRY & KIRSTY FLANAGAN EXECUTIVE DIRECTORS
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Appendix 2c ARGYLL AND BUTE COUNCIL COUNCIL REPORT BY EXECUTIVE DIRECTOR KIRSTY FLANAGAN 26 JUNE 2025 PROPOSAL TO EARMARK FUNDS FROM GENERAL FUND RESERVE PLANNING INCOME 1. INTRODUCTION 1.1 The purpose of this report is to request support in earmarking unspent budget for a specific purpose, in line with the Policy on End of Year Flexibility. 2. DETAIL 2.1 Initiative/Proposal 2.1.1 It is proposed that £0.300m be earmarked from the revenue budget underspend within Planning Services in 2024-25 to fund the potential cost to the Council in the event that objection is raised to the 5 x S36 consultations received during late 2024-25. 2.2 2.2.1 2.2.2 2.2.3 Business Case In the event that objections are raised to the 5 x S36 consultations received during late 2024-25, there will be significant costs to the council to fund the consultation advice and the Public Local Inquiries that will follow. Consultation advice has been procured for 25-26 for the provision of landscape and noise assessment consultation advice on 5 x S36 consultations (est. £0.020m per item) Additional costs for professional representation on noise/landscape, and the engagement of a KC is estimated at around £0.060m per item. At this time there is no indication whether or not the Council is likely to object to any or all of the consultations although this position will become clearer over the summer. In the event that this potential cost pressure does not arise then this earmarking would be available to be returned to the wider budget. 2.3 Expenditure Profile The sum of £0.300m is estimated to be spent across 2025-26 and 2026-27. EXECUTIVE DIRECTOR KIRSTY FLANAGAN RESPONSIBILITY FOR PLANNING SERVICES
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Appendix 3 Ref Service Description New Earmarking Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2028/29 onwards CHIEF EXECUTIVES UNIT 001 Community Planning NHS Highland and other CPP Partners Contribution Towards the CPP Running and Project Costs 35,000 Unspent Grant Delivery of the Community Planning Partnership actions, agreed by the CPP Management Committee April 2025. 35,000 0 0 EXECTIVE DIRECTOR (DOUGLAS HENDRY) 002 Commercial Services Free Sanitary Provision Scheme 13,867 Scottish Government Initiatives To fund the continued implementation of the scheme through increased provision of reusable products, improved provision in rural communities by working in partnership with Education and improving the storage of products in toilets so that they are more readily available. A dedicated officer was appointed in November 2022 to develop the scheme and increase provision across Argyll and Bute including a postage facility. 13,867 003 Education DSM 1,205,590 DMR Schools To be spent in accordance with DSM regulations. 1,205,590 004 Education Pupil Equity Fund Carry Forward 274,549 Unspent Grant To provide targeted support for children and young people affected by poverty to achieve their full potential. Funding is used over the academic year. 274,549 005 Education Strategic Equity Fund 84,235 Unspent Grant Strategic Equity Funding must provide targeted support for children and young people (and their families if appropriate) affected by poverty to achieve their full potential, focusing on targeted improvement activity in literacy, numeracy and health and wellbeing. The Strategic Equity Fund Spending Plan will enhance staffing, provide teacher cover and support to schools not in receipt of PEF funding, to be spent by the end of the 2025-26 academic year. 84,235 006 Education Scottish Milk and Healthy Snack Scheme (SMHSS) 71,846 Unspent Grant The Scottish Milk and Healthy Snack Scheme funds a daily portion of plain fresh cow’s milk (or specified alternative) and a healthy snack (fruit or vegetables) for pre-school children spending 2 hours or more in the care of a regulated day care provider and/or childminders that has registered for the Scheme. The unspent grant from 2024/25 will contribute towards the cost of the scheme in 2025/26. 71,846 007 Education EDU - Music Instructors 44,000 Scottish Government Initiatives Scottish Government Initiative to support music tuition. Unspent amount designated for expansion of the service 2024-25 academic year. 44,000 0 0 008 Education Foundation Apprenticeships 42,582 Unspent Third Party Contribution Foundation Apprentice Income to cover employee and material costs for remainder of academic year 2024-25 42,582 009 Education Youth Music Initiative 40,647 Unspent Grant To fund YMI projects across the remainder of the academic year 2024/25. 40,647 0 0 010 Education School Meal Debt Grant 9,774 Unspent Grant Scottish Government Grant funding - overpayment received from SG combined with debtors balances yet to be written off 9,774 011 Education Scottish Attainment Challenge - Care Experienced CYP Funding 8,007 Unspent Grant Scottish Government Grant funding provided over academic year 2024-25. The grant provides targeted support for care experienced children and young people to achieve their full potential. The grant funds a Virtual Head Teacher and Health and Wellbeing Family Support Workers. Earmarked funding is allowing the Virtual HT to create impact both within Education but also to drive forward work around The Promise across partners and other services. 8,007 NEW Automatic Carry Forward Earmarkings - 2024-25 Year-end Spending profile
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Ref Service Description New Earmarking Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2028/29 onwards Spending profile 012 Education Gaelic Learners in Primary Schools 9GLPS) 7,661 Unspent Grant The Gaelic Learners in Primary Schools grant funding is funding for Tutor costs and online training sessions. The unspent grant will be utilised in 2025-26 in accordance to current spending plans. 7,661 013 Education Bord na Gaidhlig - Gaelic Plans Fund 2,790 Unspent Grant The Education Service is in receipt of grant funding from Bord na Gaidhlig from the Gaelic Plans Fund. Within Education the grant is part-funding the Furan Gaelic Centre and Online Team Teaching. The Grant Income Profile does not match the Expenditure Profile with the result that surplus funding from 2024-25 requires to be carried forward to help offset a shortfall in the Grant Income Profile in 2025-26. 2,790 014 Education Play on Pedals 1,553 Unspent Grant Unspent Play On Pedals grant from 2024-25 to allow the procurement of a fleet of cycles and helmets to support delivery across up to 19 nurseries, as well as other equipment and maintenance. 1,553 015 Education Raise - Drax Funding 1,311 Unspent Grant The Drax Community Fund provides small grants and donations of up to £2,000 to support local projects and programmes that deliver social and economic benefit within the communities where Drax operates. £1,998 awarded, remaining funds, project to June 25 1,311 0 0 016 Education Food for Thought 1,275 Unspent Grant Ardrishaig Primary £872 and Gigha Primary & ELC £403 have orders pending and plans for the remaining balance of the Food for Thought Grant. Will be spent in 2025-26 1,275 017 Education Raise - RSC Funding 184 Unspent Grant Royal society of Chemistry for £500, The Inspiring Young Chemist Fund. 184 0 0 018 Legal & Regulatory Support LRS - Housing Services - Welfare Rights 19,535 Unspent Grant Grant agreement between the Improvement Service and Argyll and Bute Council for participation in the Welfare Advice and Health Partnerships- ‘Test and Learn’ Programme 19,535 0 0 019 Legal & Regulatory Support CCTV Maintenance 3,095 Unspent Grant Maintenance of CCTV systems. Funds transferred from external bodies (Police Scotland) to maintain systems for future years Council Decision of 20 Sept 2007. 3,095 0 0 020 Legal & Regulatory Support MS365 Completion of Project Rollout 49,800 Unspent Grant Additional Funding required to complete the MS365 project 49,800 0 0 EXECTIVE DIRECTOR (KIRSTY FLANAGAN) 021 Development & Economic Growth Community Led Local Development 82,466 Unspent Grant 2024-25 grant funding for Community Led Local Development 82,466 0 0 022 Development & Economic Growth Crown Estates 417,140 Unspent Grant 2024-25 Crown Estates Grant to be spent on a number of projects. 417,140 023 Development & Economic Growth Scottish Govt Islands Programme 54,040 Unspent Grant 2024-25 grant funding for Scottish Govt Islands Programme. (Tobermory Housing RGD, Digital project) 54,040 024 Development & Economic Growth UK Shared Prosperity Fund (UKSPF) 226,166 Unspent Grant 2024-25 grant funding for UK Shared Prosperity Fund (UKSPF). 226,166 025 Development & Economic Growth Short Term Lets 126,109 Previous Council Decision - Other These monies are to fund the STL licensing scheme until the renewal period of 27/28 as the majority for the licences will have renewal dates of 2027. There will also be ongoing staffing costs, maintenance fees for ICT systems and ongoing fees associated with short- term let licensing. Income from the scheme is intended to be directed to delivering the licensing scheme 0 0 126,109
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Ref Service Description New Earmarking Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2028/29 onwards Spending profile 026 Development & Economic Growth Rothesay Pavilion 76,900 Previous Council Decision - Other Additional revenue support subject to conditions which seek to minimise the risk to the Council as far as is reasonably practicable including requirement for adequate business and financial management and regular reporting by RPC. 0 0 76,900 027 Development & Economic Growth Empty Business Property Officer 73,118 Unspent Grant To fund Empty Business Property Officer post into 26-27. 50,000 23,118 0 028 Development & Economic Growth Addressing Depopulation Fund - Private Sector Resettlement Officer 56,309 Unspent Grant To fund Addressing Depopulation post during 25-26. 56,309 0 0 029 Development & Economic Growth Levelling Up Partnership Funds 45,000 Unspent Grant 2024-25 grant funding for Levelling Up Fund 45,000 0 0 030 Financial Services LACER Funding 64,260 Unspent Grant Food banks - make payment to 12 local community food organisations 64,260 0 0 031 Financial Services Empty Property Relief 224,214 Unspent Grant 224,214 0 0 032 Financial Services FIS - Scottish Welfare Fund - Community Care Grants 400,054 Unspent Grant 400,054 0 0 033 Roads and Infrastructure Services Piers and Harbours Investment Fund 1,178,946.00 Piers and Harbours Investm Income from P&H to be used to pay of Prudential Borrowing costs for Harbour Investment Programme. 1,178,946 Non Departmental 034 Non Departmental Oban TIF 774,821.00 Previous Council Decision - Will be used to fund the TIF Programme office for a further 3 years as well as the programme office for Rural Growth Deal beyond the funding that was agreed at Council for this in February 2021. 774,821 035 Non Departmental Strategic Housing Fund 2,560,088.00 Strategic Housing Fund Strategic Housing Fund. Council tax collected during 2024-25 from the second homes discount on properties. Requires to be earmarked as part of the Strategic Housing Fund balance. 2,560,088 8,276,932 2,839,604 720,464 4,716,864
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Previously Agreed Earmarked Balances Appendix 4 Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards Completed projects during 2024/25 738,131 738,131 - DMR Schools - - - Completed projects during 2024/25 514,158 514,158 - Previous Council Decision - - - Completed projects during 2024/25 39,909 39,909 - Previous Council Decision - Other - - - Completed projects during 2024/25 76,150 76,150 - Scottish Government Initiatives - - - Completed projects during 2024/25 3,713,685 3,713,685 - Unspent Budget - - - Completed projects during 2024/25 1,243,420 1,243,420 - Unspent Grant - - - Completed projects during 2024/25 52,610 52,610 - Unspent Third Party Contribution - - - CHIEF EXECUTIVE'S UNIT 001 Community Planning Service Concessions - Priorities Investment Fund (Area Plans) 200,000 91,207 108,793 Unspent Budget As agreed by Policy and Resources Committee on 23 October 23 - drawdown of £200,000 from the Priorities Investment Fund to fund two temporary posts and associated costs to produce meaningful area plans 108,793 - - 002 Community Planning NHS Highland and other CPP Partners Contribution Towards the CPP Running and Project Costs 83,368 - 83,368 Unspent Third Party Contribution Will be deployed as required in the day-to-day running of the Community Planning Partnership's operations. 83,368 - - 003 Community Planning Community Planning - temp post to support communities 55,000 - 8,855 63,855 Unspent Grant Post relating to the supporting communities fund, will be used in 2024-25 (£55k Unspent Grant Earmarking 003). Merged September 24 per Council decision with £9k Unspent Budget earmarking 006 for 'Communities and Partnership Team' with these funds originating from externally sourced income due to an employee being seconded to the Scottish Community Development Centre (SCDC). The funds will be used to support the team in relation to meeting its priorities of Building Back Better (Communities), Climate Change and the review of the Argyll and Bute Outcome Improvement Plan. Fund was merged with the Communities and Partnership fund as per the Council Decision in September 24The funds have originated from externally sourced income due to an employee being seconded to the Scottish Community Development Centre (SCDC). The funds will be used to support the team in relation to meeting its priorities of Building Back Better (Communities), Climate Change and the review of the Argyll and Bute Outcome Improvement Plan. 63,855 - - 004 Community Planning Gaelic Development 27,490 11,506 15,984 Unspent Grant To fund Gaelic specific work and project work of the Community Planning Partnership including the development of the new 10 year Outcome Improvement Plan 15,984 - - 005 Community Planning Communities and Partnership Team 8,855 8,855- - Unspent Budget The funds have originated from externally sourced income due to an employee being seconded to the Scottish Community Development Centre (SCDC). The funds will be used to support the team in relation to meeting its priorities of Building Back Better (Communities), Climate Change and the review of the Argyll and Bute Outcome Improvement Plan. This earmarking merged September 24 (per Council Decision) with Community Planning - temp post to support communities. - - - 006 Community Planning Recovered unspent third sector grant funding. 2,937 2,265 672 Previous Council Decision - Other To be distributed through the Supporting Communities Fund for communities based projects across Argyll and Bute. 672 - - EXECUTIVE DIRECTOR DOUGLAS HENDRY - 007 Across Services / Commercial Services Information Management (Estates Survey Work) 12,697 - 12,697- - Unspent Budget To support a number of initiatives in respect of improving the Council's information management in line with the transformation agenda and increasing the pace of change as outlined in the BV Review. The planned initiatives include: Estates Survey work £122k, Digitalisation of Title Deeds £92k, document management and workflow system for Planning, Building Standards and Environmental Health £77k and a balance of funding to explore information management solutions in a strategic and coherent way £209k. This balance relates to Estates Survey Work. Having a procured supplier to provide floor plans at short notice is required to be able to react quickly to requests. If this isn't available Estates would need to go through the procurement process again which would delay any projects by several months. There isn’t a detailed plan to use this resource it is more about being able to react quickly and not delay projects. Council agreed September 24 to merge this with 018 Site Investigation works. - - - Spending profile
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 008 Across Services / Education Digital Projects (Supply Staff Booking System) 15,200 9,900 5,300 Unspent Budget To deliver a number of Digital Service Transformation Projects with a commitment of £0.035m towards a Supply Staff Booking system. Phase 1 of the project is nearing completion. 5,300 - - 009 Commercial Services Rothesay Pavilion Charity 750,000 - 409,204 1,159,204 Unspent Budget Essential repairs to deal with potential health and safety risks and to avoid further deterioration. Budget provision was approved by the Policy and Resources Committee on 21 August 2014. At Council Meeting September 24, it was agreed to merge the 4 capital earmarkings for Rothesay Pavilion into one line with the narrative indicating the sources. Earmarkings 012, 155, 167 and 170 combined under reference 155. Merged as per Council meeting in September 2024 with the Rothesay Pavilion Charity earmarking which was a Build up a provision towards future Council commitment to provide up to £150,000 per annum running costs for Rothesay Pavilion 1,038,608 120,596 - 010 Commercial Services Climate Change Programme 450,000 148,000 302,000 Previous Council De At the Council Budget meeting on 24 February 2022, the Council committed to additional investments with £0.500m for Climate Change, building on previous £1.1m investments, including projects within Argyll and Bute’s schools. Expenditure in 23/24, draw down in 24/25. 302,000 - - 011 Commercial Services Rothesay Pavilion Essential repairs 306,400 - 306,400- - Previous Council De Essential repairs to deal with potential health and safety risks and to avoid further deterioration. Budget provision was approved by the Policy and Resources Committee on 21 August 2014. At Council Meeting September 24, it was agreed to merge the 4 capital earmarkings for Rothesay Pavilion into one line with the narrative indicating the sources. Earmarkings 012, 155, 167 and 170 combined under reference 155. - - - 012 Commercial Services Energy Efficiency Fund 238,351 23,830 214,521 Energy Efficiency Fu The Central Energy Efficiency Fund (CEEF) was launched by SG in 2004 to support the delivery of energy efficiency and renewable energy measures. The original allocation of funding was £286k and part of the stipulation of the funding was that any savings from energy efficiencies were reinvested into the fund in energy efficiency measures. The terms and conditions attached to the fund expired on 31 March 2016, however there is an expectation that local authorities will maintain a revolving energy efficiency fund to support future carbon reducing projects. Projects expected to commence in 24-25 are Drainage Adaptations, Water Efficiency Works within PCs and Schools and Remote Energy Monitoring Systems. Additional funds from over recovery of Renewable Energy Income. 214,521 - - 013 Commercial Services Commercial Investment Manager post and specialist consultant technical resource (previously Asset Management Fund) 104,000 24,758 79,242 Unspent Budget The Asset Management Fund has been redirected to Capital going forward but the interest for 2023-24 is to be used towards a Commercial Investment Manager Post. This is because funding of £200k from the Asset Management Fund was agreed at ELT in June 22 for the post, along with specialist consultancy and technical resources that will be required to support early projects. Note, the £104k represents the balance of the £200k commitment. 79,242 - - 014 Commercial Services Estates - NDR Revaluation Appeals 59,938 - 59,938 Unspent Budget The Council agreed to make provision to meet the cost of appealing Non Domestic Rates (NDR) revaluations which were imposed from April 2017. The remaining funds were carried forward to the 2023/24 revaluation cycle however a recent change in position by the Scottish Government may restrict the appeals which can be made. This is still under discussion and Gerald Eve Surveyors have been appointed as specialist advisers on this matter, who are progressing 2023-26 appeals. In the event that appeals are limited there may be an opportunity to utilise Gerald Eve for more general valuation advice subject to Procurement approval. 59,938 - - 015 Commercial Services Site Investigation Works 21,013 - 12,697 33,710 Unspent Budget ER018 24-25 £21k - For Site Investigation works in relation to Tweeddale Street Car Park and Oban Airport Business Park, exploring commercial opportunities to develop the sites and raise revenue income for Argyll and Bute Council. HUB North were instructed to procure contractors to undertake the site investigations these are now complete. The remainder of the budget is intended to be utilised for other site investigation and pre-development works to further develop commercial opportunities across the council area. Agreed by Council September 24 to combine 24-25 ER008 Information Management (Estates Survey Work) - Having a procured supplier to provide floor plans at short notice is required to be able to react quickly to requests. If this isn't available Estates would need to go through the procurement process again which would delay any projects by several months. There isn’t a detailed plan to use this resource it is more about being able to react quickly and not delay projects. 33,710 - - 016 Education EDU - Early Learning & Childcare - 1140 Hours Expansion 4,738,997 832,346 3,906,651 Unspent Grant The funds will be utilised to improve and expand the Argyll and Bute Early Years Delivery Plan for 1140 hours which will increase access to affordable Early Learning and Childcare across the Council area. There is a detailed plan of spend which has been shared with S95 officer and Head of Finance. The Scottish Government were happy for us to move ahead with plan instead of losing funding. For 2024-25 the ring fencing has been removed, however the wording of the letter states funds must still be used for Early Years. 3,906,651 - - 017 Education ASN Review 1,255,000 - 1,255,000 Unspent Budget Transferred from Education to fund ASN review upgrades in Islay High School, Castlehill Primary School, Tobermory High School and Hermitage Academy 1,255,000 - -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 018 Education Expansion of Universal Free School Meals 1,228,663 395,985 832,678- - Scottish Governmen To support the continued phased implementation of Universal Free School Meals for Primary children. Balance of £833k released to general fund per Council decision September 24. P4/5 UFSM has been fully rolled out already therefore this can be released to the General Fund. Note that if the uptake was to increase, there could be an impact of equipment replacement which may need to be funded in the future. This assumes that if P6/P7 was rolled out that it would be fully funded by the Scottish Government. - - - 019 Education Provision for Learning Estate Investment Programme 1,000,000 - 1,000,000 Previous Council De At the Council Budget meeting on 24 February 2022, the Council committed to additional investments - £1m to help safeguard and support future learning for Argyll and Bute's Learning Estate Investment programme. Update: The LEIP funding bid was approved by SG late 2023. Council approval granted at 25th April 2024 meeting to commence business case, undertake engagement exercises and site selection process. Permission was also approved for spend up to £5m. 1,000,000 - - 020 Education 100 Day Promise - Increase Teacher and Pupil Support Assistant Numbers 732,164 138,967 593,197 Scottish Governmen Scottish Government initiative to increase the number of teachers and support assistants in schools. Required to fund teachers to end of academic year and beyond. 593,197 - 021 Education Access to Counsellors in Schools 375,251 100,000 275,251 Scottish Governmen Government initiative to support delivery of the access to school counselling service, in line with the commitment set out in Programme for Government. The delivery of the service will enable children and young people to be supported with issues affecting their mental health and wellbeing. The service is currently seeking the views of head teachers around the need for increased counselling for under 10s. Service is also engaged in multi-agency discussions around the development of a single point of access and the School Counselling monies will help support the development of this in collaboration with HSCP. 275,251 - - 022 Education Additional Teaching/Support in Schools/Digital Devices/Family Home Learning Support Fund - £45m Grant 351,174 - 351,174- - Unspent Grant Continuation of funding for additional staffing, teachers, support staff, additional devices for pupils and additional family/home learning programmes. - - - 023 Education Additional Support Needs - Additional Support for Learning Project 307,868 91,311 216,557 Scottish Governmen Government initiative to support the provision of support staff in schools as part of 'Support for Additional Support for Learning Implementation'. The funding will be used to supplement the ASN Assistants budget 25-26 by funding additional support need hours required due to a lack of local specialist provision in some areas, as well as for vital training for visual and hearing impairment specialists which a significant number of Argyll and Bute's children require. 216,557 - - 024 Education (2023 Digital Projects) School WiFi Upgrades 166,924 - 166,924- - Unspent Budget To extend WiFi coverage within school settings through the purchase of additional hardware such as access points, switches and other networking hardware. This will result in more flexible learning spaces and support the growing number of devices within schools. Project now underway and if budget not fully utilised it is hoped that the balance could be diverted to assist with Capital costs of Education Network Paper. - - - 025 Education Education Transformation Fund 144,637 - 144,637- - Unspent Budget At the Council meeting on 27 February 2020, it was agreed to input £400k into Education Digital Learning. The additional funds have been spent in 20/21, 21/22 and 22/23 as part of the ongoing transformation work in the Education service, focussing on digital and virtual learning technology and the development of learning clusters. - - - 026 Education MCR Pathways Pilot 80,000 - 80,000 Unspent Budget Funding to support implementation of MCR Pathways mentoring programme within three secondary schools for 2025-26 academic year. Funding will allow the employment of a dedicated Co-ordinator within each setting to develop and implement the programme which is designed to benefit care experienced and other disadvantaged pupils through targeted mentoring support. 80,000 - - 027 Education Scottish Government Initiatives: Developing the Young Workforce GIRFEC Languages 1+2 37,478 - 37,478- - Scottish Governmen Developing the Young Workforce: Developing an Argyll and Bute foundational apprenticeship scheme, developing support for vulnerable young people to access training, developing key group knowledge of the local labour market in relation to post-school opportunities and delivering a prevocational programme for unemployed young people. Grant received from the Scottish Government for this purpose. Balance of £37k released to General Fund September 24 per Council decision as there is no planned spend in relation to this and agreement has been received from the Scottish Government that anything unspent can go back to Reserves. - - - 028 Education Gaelic Specific Grant 30,000 - 30,000 Unspent Budget Gaelic Specific Grant £30k - This earmarking refers to the Council contribution towards the Gaelic grant for 22-23 and will fund the costs of Gaelic Language Principal Teacher in 25-26 academic year. 30,000 - - 029 Education (2023 Digital Projects) Cashless Catering 30,000 4,996 20,000- 5,004 Unspent Budget To support the ongoing implementation of the new cashless catering system during the testing and roll out phase. £20k released back to General Fund September 24 per Council decision as no longer required. 5,004 - - 030 Education Skype for Business for Education / Digital Projects (Skype for Business) 10,000 - 10,000- - Unspent Budget To fund the initial capital costs for the implementation of Skype for Business for Education. This will bring the Education service in line with other council departments and will improve staff collaboration and modernise school telephony to deliver the service more efficiently and cost effectively. - - -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 031 Education Education Learning Estate Condition Surveys 1,815 - 1,815- - Unspent Budget To fund the delivery of School Core Facts (SCF) compliant Condition Surveys for prioritised School Buildings. Balance of £2k released back to General Fund per Council decision September 24 due to the small amount remaining which can be covered by the service. - - - 032 Education Transport for 'Smoke Free Me' Drama Production 605 - 605- - Unspent Third Party NHS funding contribution towards the cost of school transport for pupils attending the Smoke Free Me drama production which was delivered across Argyll and Bute. Balance to be put towards Sept 2024 production. Balance released back to General Fund per Council decision September 24 due to the small amount remaining which can be covered by the service. - - - 033 Legal and Regulatory Support Meridian BCMS (Business Continuity Management System) 57,176 19,800 37,376 Previous Council De Meridian BCMS (Business Continuity Management System) For period covering: 19th February 2024 – 18th February 2027 Civil Contingencies System, this earmarking will be used over the next 6 years for maintenance costs for Meridian BCMS 19,800 17,576 - 034 Legal and Regulatory Support Education Purchasing Officers 210,000 - 210,000 Unspent Budget The earmarked funds will be used to fund an education purchasing team within the Procurement Service for two years. The team will embed good procurement practice, train headteachers on current procurement process requirements, develop spend plans that evidence best value. 210,000 - - 035 Legal and Regulatory Support CCTV Maintenance 95,331 - 95,331 Unspent Grant Maintenance of CCTV systems. Funds transferred from external bodies (Police Scotland) to maintain systems for future years Council Decision of 20 Sept 2007. Merged with funds from Community Safety Partnership to be used for Community Safety Partnership purposes. 47,500 47,831 - 036 Legal and Regulatory Support Information Management (Digitalisation of Title Deeds) 92,000 - 92,000 Unspent Budget To support a number of initiatives in respect of improving the Council's information management in line with the transformation agenda and increasing the pace of change as outlined in the BV Review. The planned initiatives include: Estates Survey work £122k, Digitalisation of Title Deeds £92k (delay on spending due to COVID-19), document management. Staffing now in place. 46,000 46,000 - 037 Legal and Regulatory Support Welfare Rights Support 66,728 - 66,728 Unspent Grant As agreed at the Council Meeting on 25 February 2021 - an allocation of £0.172m. As part of our focus on Improving Opportunities for People and Communities, agrees to provide additional resources to proactively support people experiencing poverty and hardship, by investing in two additional Welfare Rights support staff for two years. 66,728 - - 038 Legal and Regulatory Support (2023 Digital Projects) Replacement of Council Chambers Online Meeting Equipment 50,071 5,353 44,718 Unspent Budget Current online meeting system is less than resilient and has failed on a number of occasions, leading to issues at strategic committees. A condition assessment by the incumbent maintenance contractor has highlighted that the current equipment is now at end of life and unsupportable due to the obsolescence of the system. Discussions with ICT have taken place to identify a simpler more robust solution to be procured. NUWAY system and maintenance, system installed, ongoing maintenance contract to 2030 44,718 - - 039 Legal and Regulatory Support Councillor IT Equipment 44,557 - 44,557 Unspent Budget There is currently no budget for the provision and renewal of IT equipment for members. The earmarking identifies a resource to utilise spend for that purpose to ensure that members have continued support in maintaining and replacing vital IT equipment. 22,000 22,557 - 040 Legal and Regulatory Support Digital Projects: Hybrid Council meetings 43,302 12,000 31,302- - Unspent Budget The funding will be used to maintain the ICT equipment used to support the provision of on- line and hybrid Council meetings. Will be used to fund Public-I licence over 3 years - for livestreaming Council meetings. Balance of £31k released back to General Fund per Council decision September 24 and an associated cost pressure built in to 2025-26 budget cover the routine annual costs. - - - 041 Legal and Regulatory Support Debt Counselling & Welfare Rights 21,452 5,265 15,452- 735 Unspent Budget To meet the cost of a Debt Counselling and Welfare Rights Management System. Balance of £15k released back to General Fund per Council decision September 24 and an associated cost pressure built in to 2025-26 budget cover the routine annual costs. 735 - - 042 Non Departmental / Legal and Regulatory Services Community Resilience Fund 71,999 5,000 66,999- - Previous Council De Fund established in 2012/13 to be spent over more than one year. Fund reduced at the Council meeting on 11 February 2016. Used to cover the costs of emergency phone lines and a contract with Aggreko for generators if required in an Emergency Planning/Civil contingencies incident. These costs amount to approximately £5k per year. Balance of £67k released back to General Fund per Council decision September 24 and an associated cost pressure built in to 2025-26 budget cover the routine annual costs. - - -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 043 Education Education Network Programme 60,049 672,735 612,686 Unspent Grant Council agreed to merge 030/033/034/049 as they all related to the Education Network Programme: EMR030 - Additional Teaching/Support in Schools/Digital Devices/Family Home Learning Support Fund - Continuation of funding for additional staffing, teachers, support staff, additional devices for pupils and additional family/home learning programmes. £351k at 31/03/24. EMR033 - School WiFi Upgrades - To extend WiFi coverage within school settings through the purchase of additional hardware such as access points, switches and other networking hardware. This will result in more flexible learning spaces and support the growing number of devices within schools. Project now underway and if budget not fully utilised it is hoped that the balance could be diverted to assist with Capital costs of Education Network Paper. £167k at 31/03/24. EMR 034 - Education Transformation Fund - At the Council meeting on 27 February 2020, it was agreed to input £400k into Education Digital Learning. The additional funds have been spent in 20/21, 21/22 and 22/23 as part of the ongoing transformation work in the Education service, focussing on digital and virtual learning technology and the development of learning clusters. £145k at 31/03/24. EMR 049 - Skype for Business for Education - To fund the initial capital costs for the implementation of Skype for Business for Education. This will bring the Education service in line with other council departments and will improve staff collaboration and modernise school telephony to deliver the service more efficiently and cost effectively. £10k at 31/03/24. 612,686 - - EXECUTIVE DIRECTOR KIRSTY FLANAGAN - 044 Across Services / Customer Support Services Digital Projects (Increase in Schools Bandwidth) 63,455 - 63,455 Unspent Budget To complete one of a number of Digital Service Transformation projects with a commitment of £0.064m to increase Schools Bandwidth. Committed for MS 365 project - D Logan/I Jackson. Paper went to ELT in Dec 24. - 63,455 045 Across Services / Customer Support Services Digital Projects (Replacement Learning Management System) 11,470 - 11,470 Unspent Budget To deliver a number of Digital Service Transformation Projects with an original commitment of £0.030m towards a replacement Learning Management System £0.030m. This money will be used to pay for consultancy for an interface between iTrent and totara. Profiled for 24/25 based on decision to do a phased implementation of iTrent. 11,470 - 046 Across Services / Development and Economic Growth Information Management (Document Management and Workflow for Planning, Building Standards and Environmental Health) 21,177 - 21,177 Unspent Budget Hoping to implement the replacement for IDOX in March 2024 but there have been severe issues/delays with the new programme . Dec 24 Project has been scrapped as it was not working. Awaiting procurement to write termination of contract legal documents, until this is completed we will not know if any further cost are due. 21,177 - 047 Customer Support Services Microsoft Licensing Costs 800,515 73,883 726,632 Previous Council De To meet licensing and set-up costs for the Microsoft 365 rollout. The spend is profiled and reported to MS365 board each month. Currently projecting £74k 24/25, 272k 25/26, 454k 26/27 but all subject to change if licence upgrades are required for Power BI or Teams Telephony. The above profile would mean we will exhaust earmarkings in 26/27 but still expect to have a cost pressure in 26/27 of £27,309 and a much larger cost pressure from 27/28 onwards of at least £377k. 272,393 454,239 048 Customer Support Services ICT computer replacement 531,000 88,000 443,000 Capital Projects At the Council Budget meeting on 23 February 2023, the Council committed to supporting the council's digital resilience and overall efficiency with investment in ICT assets. £88k will be drawn down in 24-25 for expenditure incurred in 23-24, £323k drawn down in 25-26 for expenditure planned in 24-25 with the balance of £120k drawn down in 26-27. 443,000 - 049 Customer Support Services Skills Development Scotland 150,936 - 13,824 164,760 Unspent Grant ER074 24-25 - £151k - We receive the money from Skills Development Scotland (SDS) to enable us to deliver Foundation and Modern Apprenticeship programmes. The money covers the salaries of the two Tutors we employ and also any materials we require to deliver the programmes. Update: This is being spent on contract overlaps around the move from Resourcelink, Crown, Iken to ITrent. Delay in start of project due to resource in ITrent. Reprofiled for 25-26. Agreed by Council September 24 to merge with 085 Establishing HR Service Centre (£14k) - To facilitate the implementation of technical efficiency improvements and new processes. This money will be used to support phase two of the iTrent project. Spend reprofiled following delays in iTrent project. 164,760 - 050 Customer Support Services Growing our Own and Modern Apprentices 109,150 - 40,000- 69,150 Unspent Budget Funding earmarked to support trainee development and modern apprenticeship opportunities based on priority workforce risk areas. A Trainee Regulatory Services post has been proposed by the manager who was unable to secure a suitable candidate for the original advert. The spend will be in 25/26 once a suitable candidate is in post. Post interviewed for, awaiting references. Successful candidate unlikely to start before April 25. Balance of £40k released back to General Fund per Council decision September 24 as only £69k is still required for the intended purpose. 69,150 - 051 Customer Support Services Security Operations Centre Subscription 71,188 - 71,188 Unspent Budget There is a requirement to pay for a 3-year subscription at £60,000 per annum with a cost pressure being added to the ICT revenue budget to cover the costs from 2026-27 onwards. 71,188 -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 052 Customer Support Services (2023 Digital Projects) Resilient Website Project 60,000 14,000 46,000 Unspent Budget Cybersecurity action to move to a cloud based website platform that would improve resilience and enable service continuity in the event of a cyber attack. Procurement in progress for resilient website solution and Scotgov Cloud Services Project providing input. Contract Award expected by end 2023. Procurement in progress for resilient website solution. Contract Award expected FQ1 2024-5. 3 year contract has been awarded to BigBlueDoor. 14k spend 24/25, 23k in 25/26 and 23k in 26/27. 23,000 23,000 053 Customer Support Services (2023 Digital Projects) Digital Project Officer 34,121 - 34,121 Unspent Budget Employ a temporary Digital Project Officer as part of OD changes - additional member of staff required to action changes, unable to recruit so existing staff increasing hours. 34,121 - 054 Customer Support Services Implementation of Gaelic Language Plan 30,000 - 30,000 Unspent Budget Agreed at Council Meeting February 2021. Provision of funding for delivery and implementation of the council’s Gaelic Language Plan in recognition of the contribution that Gaelic makes to economic growth and to the tourism sector, and to enable delivery of key activities within the plan which currently receive no revenue funding. In discussion with Bord na Gaidhlig about a 3-year Gaelic Plan funding programme as opposed to individual grant applications for specific projects. This earmarking would be used to provide match funding for that 3 year programme of projects. 3 year match funding approved December 2024. 30,000 - 055 Customer Support Services Business Development Training 27,025 35,247 19,436 11,214 Unspent Budget £27k budget from original Business Development Training earmarking 080 remaining at 31/03/24. This budget is funding ongoing leadership development, coaching, action learning sets and commissioned training including Priority Management. Agreed by Council September 24 to merge with 24-25 EMR 082 - In order to maximise the opportunities and efficiencies of digital learning, this funding will be used to support the extension of digital learning in order to deliver the Digital Learning Strategy, which was approved in FQ4 20/21. This money is to support the additional digital learning capacity required to build online elements of AB365 and other key digital learning as we increase our digital learning offering linked to the digital skills survey and review of corporate training. Delays in recruitment meant this has been reprofiled for spend in 24/25. Agreed by Council September 24 to merge with 24-25 082 Learning and Development earmarking , its purpose was to In order to maximise the opportunities and efficiencies of digital learning, this funding will be used to support the extension of digital learning in order to deliver the Digital Learning Strategy, which was approved in FQ4 20/21. This money is to support the additional digital learning capacity required to build online elements of AB365 and other key digital learning as we increase our digital learning offering linked to the digital skills survey and review of corporate training 11,214 - 056 Customer Support Services Bord na Gaidhlig 25,721 15,335 10,386 Unspent Grant Grant funding from Bord na Gaidhlig. Ongoing spend ad hoc to deliver on commitments in the Gaelic Language Plan. Grant income from GLAIF continues to be added to this total and then paid out to projects. 4,386 6,000 057 Customer Support Services Learning and Development 19,436 - 19,436- - Unspent Budget In order to maximise the opportunities and efficiencies of digital learning, this funding will be used to support the extension of digital learning in order to deliver the Digital Learning Strategy, which was approved in FQ4 20/21. This money is to support the additional digital learning capacity required to build online elements of AB365 and other key digital learning as we increase our digital learning offering linked to the digital skills survey and review of corporate training. Delays in recruitment meant this has been reprofiled for spend in 24/25. Agreed by Council September 24 to merge with 24-25 080 Business Development Training. - - 058 Customer Support Services Establishing HR Service Centre 13,824 - 13,824- - Unspent Budget To facilitate the implementation of technical efficiency improvements and new processes. This money will be used to support phase two of the iTrent project. Spend reprofiled for 2024/25 following delays in iTrent project. Agreed by Council September 24 to merge this with earmarking 074 Skills Development Scotland. - -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 059 Development & Economic Growth Crown Estates 838,000 735,241 2,256,291 2,359,050 Unspent Grant 2023-24 grant funding for Coastal Communities Fund (Crown Estates) Original EMR086- £838k 2022-23 grant funding for Coastal Communities Fund (Crown Estates). Balance remaining at 23-24 year end £981 (EMR087). Projects ongoing - Rockfield Centre (£60k), Campbeltown War Memorial (£17k) and Bowmore Hall (£53k). The remaining projects are underway with no confirmed spend - Jura Passenger Ferry (£100k), Pier Feasibility Studies (£100k), Airport Resilience (£100k), Cemetery Maintenance (£300k), Kilmartin Car Park (£50k) and Electric Charging Points (£200k). 2021/22 Crown Estate Funding (Coastal Communities Fund) - £857k remaining at 23-24 year end- EMR088). The remaining projects are underway - Tarbert Public Realm (£196k - contract in place, spend during 24-25), Kilmory Industrial Estate (£150k - no indication of when will be needed), Rothesay Kiddies Corner (£44k, no indication of when will be drawn down at present), Jura Community Gigsbit Programme (£50k, no indication of when will be spent), Dunoon Cycle Bothy (£145k, work ongoing to progress this project, hopefully will be spent 24- 25), Dunoon STEM hub (£150k, work ongoing to progress this project, hopefully will be spent 24-25), Glenmorag Caravan Site (£100k, works are starting with spend expected during 24-25), £22k contingency. 2020/21 Crown Estate Funding (Coastal Communities Fund) with balance at 31/03/24 of £419k 24-25 EMR089). Remaining balance for Campbeltown Community Action Plan (£50k), Helensburgh Clyde Street (£350k), Bute Community Land Bike Transfer Station (£10k) Modular Hub Lochgilphead (£5k) and Tarbert Public Realm (£4k) to be spent in 24-25. 1,000,000 1,359,050 060 Development & Economic Growth Crown Estates (22-23) 980,549 - 980,549- - Unspent grant 2022-23 grant funding for Coastal Communities Fund (Crown Estates). Balance remaining at 23-24 year end £980,549. Projects ongoing with anticipated spend in 24-25 - Rockfield Centre (£60k), Campbeltown War Memorial (£17k) and Bowmore Hall (£53k). The remaining projects are underway with no confirmed spend - Jura Passenger Ferry (£100k), Pier Feasibility Studies (£100k), Airport Resilience (£100k), Cemetery Maintenance (£300k), Kilmartin Car Park (£50k) and Electric Charging Points (£200k - work ongoing with contractor on this project, spend anticipated for 24-25). Agreed by Council September 24 to merge all Crown Estates Earmarkings onto one line (086/087/088/089 all showing against 086). - - 061 Development and Economic Growth Crown Estates (21-22) 856,939 - 856,939- - Unspent Grant 2021/22 Crown Estate Funding (Coastal Communities Fund) of £1.635m. Projects approved at 17 February 2022 P&R Committee totalling £1.191M, further report required to allocate remaining £444k. £778k has be drawn down. The remaining projects are underway with no confirmed spend - Tarbert Public Realm (£196k - contract in place, spend during 24-25), Kilmory Industrial Estate (£150k - no indication of when will be needed), Rothesay Kiddies Corner (£44k, no indication of when will be drawn down at present), Jura Community Gigsbit Programme (£50k, no indication of when will be spent), Dunoon Cycle Bothy (£145k, work ongoing to progress this project, hopefully will be spent 24-25), Dunoon STEM hub (£150k, work ongoing to progress this project, hopefully will be spent 24-25), Glenmorag Caravan Site (£100k, works are starting with spend expected during 24-25), £22k contingency. Agreed by Council September 24 to merge all Crown Estates Earmarkings onto one line (086/087/088/089 all showing against 086). - - 062 Development and Economic Growth Crown Estates (20-21) 418,803 - 418,803- - Unspent Grant 2020/21 Crown Estate Funding (Coastal Communities Fund) with original balance of £1.504m. Expenditure/allocation to projects delayed due to covid, now allocated as per report to P&R on 18 Feb 2021. £680k relates to works within the current capital programme, moved to line Coastal Communities (Capital). Remaining balance for Campbeltown Community Action Plan (£50k), Helensburgh Clyde Street (£350k), Bute Community Land Bike Transfer Station (£10k) Modular Hub Lochgilphead (£5k) and Tarbert Public Realm (£4k) to be spent in 24-25. Agreed by Council September 24 to merge all Crown Estates Earmarkings onto one line (086/087/088/089 all showing against 086). - -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 063 Development & Economic Growth UK Shared Prosperity Fund (UKSPF) 853,731 - 853,731 Unspent Grant 2022-23 grant funding for UK Shared Prosperity Fund (UKSPF). Funding can be spent up to end of March 2025 & 2023-24 grant funding for UK Shared Prosperity Fund (UKSPF). spend currently £742K grant of £2.5m received in April, all to be spent by March 2025. Dec 24 Some projects are currently underspent and any underspent may have to be returned to the Govt. we have been advised a further allocation will be made in 25/26. Year end 24-25 The UK Government have extended the UKSPF for a final, transitional year (2025/26). MoU has been signed for the funding. However, the UK Government has indicated that, rather than asking for money to be returned, they will reduce the amount they send us in FY25/26 by our underspend from the 2022-2025 programme, so that it ‘works out’. i.e. we have been allocated c £1.4million for this FY so are expecting roughly the balance based on the funds remaining in the reserve to be sent to us to fund this years programme. An amount will to remain which is administration funding used within our team. So effectively we are expecting what you have there to be ‘topped up’ relatively soon and then spent by end of the FY. 853,731 - 064 Development & Economic Growth Scottish Government Islands Programme 646,045 376,000 270,045 Unspent Grant 2023-24 grant funding for Scottish Govt Islands Programme. (Tobermory Housing RGD) 270,045 - 065 Development & Economic Growth Place based investment programme 516,904 284,125 232,779 Unspent Grant Projects approved at 12 August 2021 P&R Committee totalling £821k, Remaining funds committed. Includes 2023-24 grant funding for Place Based Investment Programme. 232,779 - 066 Development & Economic Growth Short Term Lets 232,604 - 232,604 Unspent Third Party These monies are to fund the STL licensing scheme until the renewal period of 27/28 as the majority for the licences will have renewal dates of 2027. There will also be ongoing staffing costs, maintenance fees for ICT systems and ongoing fees associated with short-term let licensing. Income from the scheme is intended to be directed to delivering the licensing scheme - 232,604 067 Development & Economic Growth Rothesay Pavilion (Revenue) 409,204 - 409,204- - CHORD Build up a provision towards future Council commitment to provide up to £150,000 per annum running costs for Rothesay Pavilion. Merged September 24 per Council decision with Earmarking 010 Rothesay Pavilion Charity. - - 068 Development & Economic Growth LHEES (Local Heat & Energy Strategy) 75,000 13,895 61,105 Unspent Grant This is used to finance the delivery of the Local Heat and Energy Strategy, involving resourcing a full time member of staff and use of external consultants. This is fulfilling a statutory requirement for the Council. Production of the LHEES will be instrumental in achieving funding for the decarbonisation of heat and energy use in Argyll and Bute’s Buildings. 61,105 - 069 Development & Economic Growth Islands Infrastructure Fund 55,611 55,576 35 Unspent grant 2022-23 grant funding for Islands Infrastructure Fund. Dec 24 Draw down will be in Q4 24/25 35 - 070 Development & Economic Growth Shelter Scotland Housing Funding 41,652 32,279 9,373 Unspent third party Contribution from Shelter Scotland to fund 50% of a 2 year temporary Empty Homes Officer. Post holder now in place with remainder of costs to be incurred and earmarking drawn down in 25-26. Dec 24 Costs partially drawdown remainder by Q4. Post funded by HSCP in future years 9,373 - 071 Development & Economic Growth Scottish Govt Islands Programme 1,055 - 1,055- - Unspent grant 2022-23 grant funding for Scottish Govt Islands Programme. Mostly spent in 23/24,remaining £1055 to be spent on travel in 24/25. Balance released back to General Fund per Council decision September 24 due to the small amount remaining which can be covered by the service. - - 072 Development and Economic Growth Coastal Communities (Capital) 339,219 184,000 155,219 Unspent Grant 2020/21 Crown Estate Funding (Coastal Communities Fund) totalling £1.504m. Expenditure/allocation to projects delayed due to covid, now allocated as per report to P&R on 18 Feb 2021. Projects include Dunoon STEM Hub 100k, Dunoon Cycle Bothy 249k, Ardrishaig North Project 50k and Arrochar car park £90k. 155,219 - 073 Development and Economic Growth Staycation and Marketing Argyll and Bute 217,386 86,250 62,386- 68,750 Unspent Grant As agreed at the Council Meeting on 25 February 2021 with an original allocation of £0.800m. This will include provision of additional waste disposal facilities and other facilities that will be informed by the Motorhome and Informal Camping Survey. As agreed at Council on 24 February 2022, Staycation investment £0.100m. Augments the 2021/22 £0.5m staycation initiative with an additional investment of £100k, including support for community groups and partners in the provision of facilities which can support increasing staycation visitor numbers during the tourist periods. A further £155k committed for 24-25 across Clipper Race (£30k), Road Signs (£50k) and Marketing (£75k). Balance of £62k released back to General Fund per Council decision September 24 leaving the balance of £155k which is required for the intended purpose. Dec 24 marketing £56250, & clipper both drawn down, roads 50 still in discussions 68,750 - 074 Development and Economic Growth Lochgilphead CARS 200,000 - 200,000 Previous Council De Conservation Area Regeneration Scheme for Lochgilphead Grants awarded to upgrade conservation areas in Lochgilphead such as shop fronts, town centre accommodation and other priority buildings. No drawdown required in 23/24 .These are multi year projects with spend generally increasing towards the end of the project life. Spend committed for 2024-25 and beyond. Project runs until March 2026. 200,000 -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 075 Development and Economic Growth Service Concessions - Priorities Investment Fund (Project Officer for Housing Emergency) 200,000 - 200,000 Unspent Budget As agreed by Policy and Resources Committee on 15 February 2024 - drawdown of £200,000 from the Priorities Investment Fund to fund a Project Officer to assist in accelerating the work of the Housing Emergency. Dec 24 post holder now in place awaiting further instruction from Budget holder 200,000 - 076 Development and Economic Growth Helensburgh CARS 130,486 93,000 37,486 Previous Council De Conservation Area Regeneration Scheme for Helensburgh. Grants awarded to upgrade conservation areas in Helensburgh such as shop fronts, town centre accommodation and other priority buildings. 37,486 - 077 Development and Economic Growth Strategic Events & Festivals 41,260 39,800 1,460 Unspent Budget At the Council meeting on 25 February 21, a decision was taken to agree £90k funding for Events and Festivals for 22/23, in order that the application process can commence during 21/22 and that this agreed figure be augmented by any underspend remaining from the 20/21 financial year. At 24 February 22, decision made to agree £90k for 23/24, in order that the application process can commence during 22/23 and that this agreed figure be augmented by any underspend remaining from the 21/22 financial year. Applications have been received and payments will be made in 23-24. Final balance (£41,260) to be spent in 24/25 1,460 - 078 Development and Economic Growth Tackling Digital Exclusion Top-Up Fund 40,000 26,000 14,000 Unspent Grant As agreed at the Council Meeting on 25 February 2021 to support communities and in some cases individuals that are missing out on national programmes due to logistics and economies of scale. Earmarking was originally £217,600 but £177,600 has been released back to the general fund. The balance is committed for Mobile Mapping (£25k) with expenditure expected during 24- 25 and the current Kerrera project (£15k) in 25-26. 14,000 - 079 Development and Economic Growth Economic Development - temp post to support economic recovery 35,895 - 35,895 Unspent Grant As agreed at Policy & Resources committee on 9 December 2021, allocation of £0.055m to a post to support the economic and social recovery together with the building back stronger themes. To be used to fund Settlement Project Support Officer during 23-24. Post holder resigned Dec 23. Dec 24 looking unlikely post will be filled though negotiations still taking place Year End 24-25 Management decided to carry on with this post for a further year, position is now filled and employment commences on 2nd June 2025. We also just had notification that the SG will contribute £22,500 towards costs to be claimed at end of year 35,895 - 080 Development and Economic Growth Gypsy Traveller Grant/LACER Funding (Gypsy Travellers) 32,826 - 32,826 Unspent Grant Local Authority COVID Economic Recovery Fund grant. This funding would pay for MECOPP (Minority Ethnic Carers of People Project) to engage with the Gypsy Travellers community on the important subject of the cost of living increases, fuel poverty and the impact of factors such as their remote rural locations and the facilities available to them for everyday living have on their livelihoods. This was originally LACER and additional funding routed through SG for Gypsy Traveller sites received on behalf of ACHA (the sites have been transferred to ACHA). This therefore isn't all a Council budget. The ACHA element of funding was for site improvements - hence the planned roadway improvements Year end 24/25 awaiting invoice from ACHA for payment for roadway improvements expected q1 25/26 32,826 - 081 Development and Economic Growth Screen Machine 28,000 23,000 5,000 Unspent Budget At the Council Budget meeting on 22 February 2024, the Council committed to a one-off investment of £0.028m to Screen Machine in response to an external funding request. Dec 24 Grant offer has now been sent out but payment now not due until Q1 25/26 5,000 - 082 Development and Economic Growth LACER Funding (Sector Support Grant) 18,910 14,304 4,606 Unspent Grant Local Authority COVID Economic Recovery Fund grant. This will provide funding, either part of the small business development grant or standalone, to help micros and small business to implement projects that contribute to the sector as well as benefitting the business, for example: Tourism and hospitality, food and drink or retail. With option to provide additional business support to hard hit areas including Bute and Kintyre where unemployment remains higher than average - support via specialist advice, locally tailored grants to meet local priorities and targeted marketing activity. to be split £115,000 for Shop fronts and £35,000 Business support via Business Gateway. As at 31/03/2024 Shop fronts have £9860 remaining and Bus support £9050. The Bus support element along with ER refs 122 & 124 (totalling 36130) are to be spent on Digital Reviews as agreed at P&R committee on 09.05.2024. We expect to commit all the spend in this FY 24-25, but as suppliers are paid for work only after it has been completed, some of the costs may not actually be defrayed until Q1 25-26 Shop fronts now all spent Business support ongoing 4,606 - 083 Development and Economic Growth EH Covid Posts 17,697 4,635 13,062 Unspent Grant Funding initially for 2 posts for 2 years. Posts were initially recruited to with one leaving and the other going on maternity leave resulting in delays in expenditure. Council agreed September 24 to allow a change of use as unable to recruit to the posts. To be used to fund additional costs related to the review and assessment of site investigation reports and provide support to consultants. 13,062 - 084 Development and Economic Growth LACER Funding (Shop Local) 14,670 8,673 5,997 Unspent Grant Local Authority COVID Economic Recovery Fund grant. This funding would provide funding to continue the Shop Local scheme into 2023/24 and 2024/25, buying additional cards and allow the cards to gather momentum and support local businesses. Dec 24 spend should be through by Q4 24/25 5,997 -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 085 Development and Economic Growth LACER Funding (Small Business Development Grant) 12,651 - 12,651 Unspent Grant Local Authority COVID Economic Recovery Fund grant. This funding will provide funding of between £500 and £5,000 to help existing micro and small businesses to improve their resilience or growth via projects to implement green initiatives, implement digital development, implement marketing improvements and improve efficiency/innovation. This along with ER 115 & 122 (totalling 36130) are to be spent on Digital Reviews as agreed at P&R committee on 09.05.2024 We expect to commit all the spend in this FY 24-25, but as suppliers are paid for work only after it has been completed, some of the costs may not actually be defrayed until Q1 25-26 Year End 24-25 funds will not all be fully spent until q2 25/26 12,651 - 086 Development and Economic Growth LACER Funding (New Enterprise Support Grant) 12,329 - 12,329 Unspent Grant Local Authority COVID Economic Recovery Fund grant. This funding would provide £3,000 grants to help new businesses start up and establish. This along with ER 115 & 124 (totalling 36130) are to be spent on Digital Reviews as agreed at P&R committee on 09.05.2024 We expect to commit all the spend in this FY 24-25, but as suppliers are paid for work only after it has been completed, some of the costs may not actually be defrayed until Q1 25-26 Year End 24-25 funds will not all be fully spent until q2 25/26 12,329 - 087 Development and Economic Growth Islands Emergency Cost Crisis Fund - 564,000- 564,000 - To balance 25/26 Budget Decision made at council in 24/25 - to earmark this unspent Grant 564,000 088 Financial Services Benefit Admin Grant 170,879 15,713 155,166 Unspent Grant Grant monies which would have to be repaid if not utilised for intended purpose. Benefit Administration activities in the build up to the migration of Housing Benefit to Universal Credit. These monies are committed to cover ongoing Benefit Administration activities in 22/23, 23/24 and 24/25 when it is now expected that the full migration of working age Housing Benefit caseload to Universal Credit will be complete. Monies will be used to implement the recommended changes from the recent Revs and Bens BPR including ongoing improvements to the Council's debt recovery policies (£50,000), build resilience including staff overtime, outsourcing of Housing Benefit processing during the transition and cover casual staff for the Universal Credit migration (£20,500). Monies also set aside for additional works to the value of £40,000 with the software suppliers around enhancing the Revs and Bens system, automating processes and transitioning customers to use digital gateways to contact the service. 155,166 - 089 Financial Services Housing Benefits Private 142,094 34,650 107,444 Unspent Grant Specific funding allocation for Housing Benefit including DHP. Funds will be used to continue to support vulnerable people initially financially affected by the COVID-19 outbreak but now facing the cost of living crisis to sustain their tenancies. This earmarking will help offset potential overspends in the DHP/ Scottish Welfare Fund budget going forward. 107,444 - 090 Financial Services Flexible Food Fund 90,481 67,920 22,561 Unspent Grant Financial Insecurity funding from Scottish Government routed into the Argyll and Bute Flexible Food and Fuel Fund (ABFFFF) is aimed at tackling financial insecurity for adults and families across Argyll and Bute. Working in partnership with the Community Food Forum, Bute Advice Centre and ALIenergy, households with low incomes and no access to cash savings can apply for immediate financial support. The Fund helps support daily living expenses. Since inception in January 2021 until March 2023 client gain in extra benefits income for families was £3.8 million with 2,500 families had been supported. The project has been extended to 31 March 2025 with funding coming from the UK Shared Prosperity Fund and this earmarking to support it. The Council's Financial Inclusion and Advice Group have proposed that monies from the Flexible Funding for Supporting People at tier 4 COVID earmarking should be used to support this project to ensure it can continue to the contract end date of 31 March 2025. The Scottish Government have provided this funding and have endorsed this award winning project promoting it as part of the solution to end the need for foodbanks nationally. 22,561 - 091 Financial Services Food Banks - - 60,000 60,000 Previous Council De At the February 2025 Council meeting it was agreed that each of the 12 Foodbanks throughout Argyll and Bute and the Islands would get 5k from the unallocated general fund 60,000 092 Financial Services Revenue and Benefits BPR - extra staff to implement savings targets 86,955 - 86,955 Unspent Budget On 23 February 2023, the Council agreed to the implementation of savings option FIS2324-002 in relation to the Revenue and Benefits - Income Generation and Business Process Review. This included an extra 4 FTE of staff. Delays in recruitment have caused slippage in the allocated budget for these posts. 86,955 - 093 Financial Services Cost of Living Payments - Admin funding 72,550 - 72,550 Unspent Grant Administration funding associated with Scottish Government schemes to issue monies to Low income Households for the Cost of Living Payments. To provide additional staffing to help with the backlog and to support the administration of the double charges on second homes in 2024/2025. We continue to receive a large number of enquiries from this customer profile particularly given upcoming changes being made by the Assessor at DABVJB 72,550 -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 094 Financial Services Flexible Funding for Supporting People while at Tier 4 COVID 58,981 - 58,981 Unspent Grant Funding from SG to strengthen local authority responses to meet emerging needs and support people in their communities struggling with the restrictions and guidance at all protection levels re COVID, particularly those at risk through health and social inequalities. This support could cover the same types of support. In June 2021 the Council agreed to support 20 projects led by a range of Council officers, officers from the HSCP and members of the third sector to deliver wide ranging support across our region. A report will be presented to members in due course. 58,981 - 095 Financial Services Pandemic Support Payments (CTR - Admin) 51,968 - 51,968 Unspent Grant Administration funding associated with Scottish Government schemes to issue monies to CTR recipients. Provide additional staffing to support the recovery from backlog of Council Tax administration caused by Pandemic Support Payment process, further administration duties related to LACER fund and also to support any further Scottish Government funding initiatives that occur during 24/25 51,968 - 096 Financial Services Financial Systems 33,748 - 33,748 Unspent Budget The council is required to implement the IFRS16 Leases accounting standard from the 1st April 2024. 33,748 - 097 Financial Services Accounting and Budgeting Team Resilience 47,883 11,828 36,055 Unspent Budget Training and examination fees for 6 staff who are currently undertaking their professional CIPFA/ACCA training. In addition funding the further training of 1 of our auditors and providing finance business partner training to a group of our existing professional staff. 8,000 28,055 098 Financial Services FIS - BEIS Energy Grants 27,590 - 27,590 Unspent Grant Grant monies which would have to be repaid if not utilised for intended purpose, Additional staff to cover pressures of administering double charge of council tax in 2nd homes £28k 27,590 099 Financial Services Self Isolated Support Grant 5,316 - 5,316 Unspent Grant Unspent admin funding for processing Self isolation Support Grants. 5,316 - 100 Roads & Infrastructure Service Concessions - Biodegradable Municipal Waste (BMW) Ban 3,500,000 - 3,500,000 Capital Projects As agreed at Council meeting 23 February 2023 - Ensuring Argyll and Bute is able to better address the challenges faced by a remote/rural/ island region in complying with the forthcoming national BMW ban. Following a project review of the Helensburgh Waste Transfer Station this is no longer going ahead. The earmarking continues to be required to assist with the financial pressures in relation to BWW Ban compliance and the end of the PPP contract. The proposal is to amalgamate this reserve with the existing waste earmarking, reference 134. 3,500,000 - 101 Roads & Infrastructure Waste Variation Monies 1,241,752 214,970 223,261 1,250,043 Unspent Budget Waste Variation Monies - £1.465M (£1.242m balance at 31/03/24 (Original EMR134) plus Council agreed to merge with EMR149 £223K September 24 - to be used to assist with the Council's compliance with the 2026 ban on the Landfill of Biodegradable Municipal Waste and supporting the overall Waste Strategy) £465K in 2024-25 consisting of :- Island restoration/capping (£250K Gartbreck completed will be tsf to capital), Helensburgh transfer station, recycling improve. fund (island sites) design costs, technology trial on blue bin recycling participation, consultancy costs relating to additional monitoring data for SEPA and Consultancy update on waste options appraisal. £990K in 2025-26 consisting of:- Island restoration/capping, waste PPP conversion of sites (including consultants for waste PPP MBT conversion monitoring and sign off), consultancy costs relating to additional monitoring data for SEPA and Recycling Improve Fund design works. £10K in 2026-27 consisting of:- consultancy costs relating to additional monitoring data for SEPA. Council Agreed to Merge (2023 Contract Inflation Adjustments) Waste PPP 1,250,043 - 102 Roads & Infrastructure Roads Reconstruction programme 1,165,000 123,000 1,042,000 Capital Projects At the Council Budget meeting on 23 February 2023, the Council committed to augmenting overall allocation for the roads repair and maintenance programme with additional funds to bring up to £8m total investment for 2023/24 and 2024/25. This will be drawn down to the capital plan during 24-25 and 25-26. 1,042,000 - 103 Roads & Infrastructure Footpath improvements 750,000 531,000 219,000 Capital Projects At the Council Budget meeting on 23 February 2023, the Council committed to providing additional funding for footpath improvements across Argyll and Bute. Spend forecast for 23/24, draw down in 24/25. 219,000 - 104 Roads & Infrastructure Vehicle Replacement 483,661 - 483,661 Fleet - Timing Delay Timing delay in fleet replacement causing one-off saving. Vehicles purchased and received in 22/23 for £174k, draw down to capital will be processed in 23/24. remainder has been spent in 23-24 and will be drawn down in 24-25. 483,661 105 Roads & Infrastructure Service Concessions - Priorities Investment Fund (Strategic Development Framework) 450,000 16,196 433,804 Unspent Budget As agreed by Policy and Resources Committee on 15 February 2024 - drawdown of £450,000 to procure consultancy support to assist in driving forward the Strategic Development Frameworks. 433,804 - 106 Roads & Infrastructure Active Travel 370,000 189,000 181,000 Previous Council De At the Council Budget meeting on 24 February 2022, the Council committed to additional investments. For Active Travel £0.500m for further improvements for footpaths and pavements and supporting safer routes to schools across Argyll and Bute. Some capital expenditure to be incurred in 22-23 and drawn down in 23-24, remainder planned to be spent in 23-24 and drawn down in 24-25. 181,000 -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 107 Roads & Infrastructure 3G pitches / Tarbert Sports Pitches 287,835 74,066 213,769 Unspent Budget In November 2018, the Council agreed to a maintenance funding package to be progressed for a number of 3G pitches including Tarbert. This funding was proposed to provide an estimated 6.5 years’ worth of ongoing maintenance up to 2025-26. There is the potential to extend the continued upkeep of the pitches until 2026-27 given the earmarking available will not be fully utilised by the end of 2025-26. However, there will be potential redundancy costs for 1 employee that will need to be covered from the remaining balance. Paper on proposed extension to be prepared. 213,769 - 108 Roads & Infrastructure Hermitage Park 56,383 - 56,383 Hermitage Park The Hermitage Park regeneration project has a significant investment from the Heritage Lottery Fund (HLF) which has a requirement to have a 10 year Management and Maintenance Plan. This will be partly funded by existing Council revenue budgets but should also be supplemented by any additional income which can be generated from park activities. Part of the HLF conditions are that all income generated by the park should be retained to support the Management and Maintenance Plan and a result of this requirement, any unspent income generated by the park is retained for future years requirements. Notification at the start of August 2024 that the lessee of the Pavilion cafe in the park has gone into liquidation. Awaiting a conclusion from the liquidators to determine the potential extent of the aged debt that will be written off. It is anticipated this earmarked reserves will assist with any aged debt as well as continue to fund park maintenance to ensure green flag status is retained. It should be noted that the park has stopped generating income to top up the reserve, given the library and pop up kiosk are currently located in the Pavilion. To date the Service have had no update on the timescales on these temporary arrangements. 30,796 25,587 109 Roads & Infrastructure Parking Grant 50,013 - 50,013 Unspent Grant Grant from Scottish Transport for the assessment of footway parking required under the Transport (Scotland) Act 2019. Assessment criteria from the Scottish Gov which will take approx. 12 months to complete throughout 23/24 with work then to follow in 24/25. 50,013 - 110 Roads & Infrastructure Mercury Abatement - Crematorium 42,819 1,771 41,048 Unspent Third Party Phase 1 and 2 of Cardross Crematorium work completed. Phase 3 of the Cardross Crematorium works commenced April 2024. Delayed by Property Services in appointing a Contractor. As a consequence the work will not be concluded until 2025-26. These works will ensure DDA (Disability Discrimination Act) compliance. 41,048 - 111 Roads & Infrastructure Climate Change 40,942 - 40,942 Unspent Budget At the Council meeting on 27 February 2020, it was agreed to input £500k budget to mitigate the impacts of weather related damage and climate change with specific emphasis on gully cleaning and drainage improvements. Spend has been delayed due to COVID and the intention is to spend the funds on 2 Gully Motors plus staff over next 2 years. Vehicles have been received and budget will be drawn down to cover their cost. The remaining budget will be used towards running the vehicles. 40,942 - 112 Roads & Infrastructure Amenity Services introduction of management information system 28,099 - 28,099- - Unspent Budget Delay with introduction of amenity time recording system due to increased costs. Discussions ongoing to find alternative cheaper solution. The software/system being introduced by HR/Payroll during 2023-24 offers a time-recording facility. Although not included in the current HR/Payroll spec, once the new system is up and running, the proposal would be to investigate the time-recording system to see if viable for amenity time recording purposes. Balance released back to General Fund per Council decision September 24 as there is no plan to take this forward and this will be re-assessed following the introduction of the HR/Payroll system. - - 113 Roads & Infrastructure Bin Replacement Programme 1,455 - 1,455- - Previous Council De At the Council Budget meeting on 24 February 2022, the Council committed to additional investments - £0.100m in Argyll and Bute’s litter bin replacement programme and infrastructure, providing almost 200 new/better bins across the area where required due to condition/need and with a focus on town centres and prominent locations, to support cleaner communities. Requests that officers explore options for use of new and innovative litter disposal solutions for future consideration. Balance released back to General Fund per Council decision September 24 as all spend was incurred at the end of 2023-24 for bin purchases. - - 114 Roads & Infrastructure Services (2023 Contract Inflation Adjustments) Waste PPP 223,261 - 223,261- - Unspent Budget Proposal to merge with ref 134, to be used to assist with the Council's compliance with the 2026 ban on the Landfill of Biodegradable Municipal Waste and supporting the overall Waste Strategy. Council agreed to merge 134 and 149 September 24. - -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 115 Roads and Infrastructure Services Piers and Harbours Investment Fund 4,125,031 - 4,125,031 Piers and Harbours Funding generated through increased harbour fees and charges in order to generate funds to meet the costs of the prudential borrowing required to develop and maintain the Council's harbour assets and infrastructure. Under the Harbours Act 1964, section 42, as a statutory harbour undertaker, the Council must prepare an annual statement of accounts relating to the harbour activities and any associated activities for each harbour for which it is the statutory harbour authority. This requirement cannot be satisfied by the preparation of a statement of accounts which relates to other Council activities in addition to harbour activities. In essence, any surplus in the Piers and Harbours budget must be reinvested in the marine asset and reflected in accounts. Reserve will not be needed until circa 2026-27 when borrowing costs will exceed the additional income received in revenue and reserve will then be used to pay borrowing costs. 2,789,311 1,335,720 116 Roads and Infrastructure Services Weather Incident costs not covered by Bellwin claim. 198,000 - 198,000 Unspent Budget £839k was set aside at budget meeting in February 2024 as part of the unallocated general fund balance workings to cover the weather incident costs not covered by the Bellwin Claim. As £641k was utilised during 23-24, the balance of £0.198m is being earmarked for costs expected in 24-25. 198,000 - Non Departmental - 117 Non Departmental Strategic Housing Fund 8,765,258 1,183,654 7,581,604 Strategic Housing F Accumulation of Council tax collected from the second homes discount on properties is earmarked as part of the Strategic Housing Fund balance. Plans in place to utilise £11.472m over the next 5 years to provide affordable housing as part of the Strategic Housing Improvement Plan which will utilise this reserve as well as future income expected from Council Tax on second homes. 3,890,191 3,691,413 118 Non Departmental Service Concessions - Learning Estate Investment Strategy 8,000,000 - 8,000,000 Capital Projects As agreed at Council meeting 23 February 2023 - Signalling council’s commitment to working in partnership to secure new schools for Argyll and Bute, through substantial investment to support future-proofing of Argyll and Bute’s schools estate. 8,000,000 - 119 Non Departmental Service Concessions - Replace previous loans fund principal repayment holiday 5,400,000 - 5,400,000 Unspent Budget As agreed at Council meeting 23 February 2023 - The one-off retrospective benefit will be used to replace exercising the principal repayment holiday that was previously agreed by Council. 5,400,000 - 120 Non Departmental Rothesay Pavilion - Capital Spends (previously service concession) 4,772,000 - 2,666,400 7,438,400 Capital Projects Original earmarking 155 was called Service Concessions - Rothesay Pavilion but renamed to Rothesay Pavilion - Capital spends. At Council Meeting September 24, it was agreed to merge the 4 capital earmarkings for Rothesay Pavilion into one line with the narrative indicating the sources. Earmarkings 012, 155, 167 and 170 combined under reference 155. ER155 - Service Concessions - Rothesay Pavilion £4.772m - As agreed at Council meeting 23 February 2023 - Building on previous commitments to securing a future for this building of international, national and local significance with additional contribution to the overall funding target which requires collective action; helping project to progress towards success with funding that supports completion of certain work stages and securing wind/watertight status. ER012 - Rothesay Pavilion Essential Repairs £306k - Essential repairs to deal with potential health and safety risks and to avoid further deterioration. Budget provision was approved by the Policy and Resources Committee on 21 August 2014. ER167 - Rothesay Pavilion (Recovery and Renewal Fund) - £1.360m- As agreed at Council on 24 February 2022, this is provision for future recovery, regeneration and renewal, as well as any future pressures which may arise following the Covid-19 pandemic through a dedicated Recovery and Renewal Fund. ER170 - Underwriting development of Rothesay Pavilion - Funding to meet additional costs identified as necessary for the refurbishment of Rothesay Pavilion (£1m). 7,438,400 - 121 Non Departmental Service Concessions - Priorities Investment Fund 4,742,000 40,200 3,694,800- 1,007,000 Priorities Investmen As agreed at Council meeting 23 February 2023 - Safeguarding future investment in Priorities for Argyll and Bute by making long-term use of service concession gain to establish dedicated fund to lever in, secure and support key strategic investments in this year and future years. 1,007,000 - 122 Non Departmental Service Concessions - Priorities Investment Fund (Storm Cost Reserve) 2,944,000 2,944,000 Severe weather rela Agreed at Council meeting February 27 2025 - Storm Costs, plus agreed amount in P&R Paper - 15th August 2024 - Agenda Item 18 as not utilised in 24/25 2,944,000 - 123 Non Departmental Service Concessions - Priorities Investment Fund (Creation of Business Cases for Future Development of Leisure Facilities in Dunoon) 200,000 200,000 Priorities Investmen Agreed at Council meeting February 27 2025 - Funding allocated towards creation of a business case for future development of leisure facilities in Dunoon 200,000 - 124 Non Departmental Service Concessions - Priorities Investment Fund (Funding of Live argyll Saving in 25-26) - - Priorities Investmen Agreed at Council meeting February 27 2025 - Fund Live Argyll budget Saving for 25/26 - - 125 Non Departmental Service Concessions - Priorities Investment Fund (Fund Community Sports and Rugby Savings for 25-26) - - Priorities Investmen Agreed at Council meeting February 27 2025 to fund community sports and Rugby Savings for 2025-26 20,000 - 126 Non Departmental Service Concessions - Priorities Investment Fund (CHARTS) 75,000 75,000 Priorities Investmen Agreed at Council meeting February 27 2025 to fund CHARTS - funding capped at 75k 75,000 -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 127 Non Departmental Service Concessions - Priorities Investment Fund (AITC) 75,000 75,000 Priorities Investmen Agreed at Council meeting February 27 2025 to fund AITC 75,000 - 128 Non Departmental Service Concessions - Priorities Investment Fund (Islay Pool) 30,000 30,000 Priorities Investmen Agreed at Council meeting February 27 2025 to fund Islay Pool 30,000 - 129 Non Departmental Service Concessions - Priorities Investment Fund (National Patk) 10,000 10,000 Priorities Investmen Agreed at Council meeting February 27 2025 to fund National Park 10,000 - 130 Non Departmental Service Concessions - Priorities Investment Fund (Clipper Race) 29,800 29,800 Priorities Investmen Agreed at Council meeting February 27 2025 to fund clipper Race, plus remainder of agreed amount in P&R meeting on 9th May 2024 29,800 - 131 Non Departmental Service Concessions - Roads Investment to Capital 3,546,000 2,300,000 1,246,000 Capital Projects As agreed at Council meeting 23 February 2023 - Augmenting overall allocation for roads repair and maintenance programme with additional funds to bring up to £8m total investment for 2024/25. 1,246,000 - 132 Non Departmental Investment in Affordable Housing 3,024,000 - 3,024,000 Investment in Affor Agreed at Council Meeting 11 February 2016. This balance reduces as the Loans to RSL balances are reducing. 3,024,000 - 133 Non Departmental Redundancy Costs 2,963,407 304,049 2,659,358 Redundancy Provision One-off re-profiling gain as a result of the loans fund review to fund known liabilities/cost pressures as agreed at budget setting meeting in February 2020. Future redundancies provision. Given the budget gap over the next 5 years and 61% of our costs being staff costs, redundancy costs are likely to increase and there is a need to provide for possibility of covering those costs. 2,659,358 - 134 Non Departmental Further Capital pressures per budget pack February 22 2,648,000 1,346,000 1,302,000 Capital Projects As agreed at Council on 24 February 2022, a provision for Capital contract increases £3.900m. £1.133m draw down in 24-25 for Campbeltown Flood plus a further £0.468 for other capital increases. £0.322m draw down in 25-26 for ICT and £0.279 in 26-27. £0.446m is unallocated 1,302,000 - 135 Non Departmental Capital Budget 2,212,000 - 2,212,000 Capital Projects At the Council Budget meeting on 22 February 2024, the Council committed to allocating released earmarkings amounting to £2.212m towards the Capital budget. - 2,212,000 136 Non Departmental Capital Budget (Previously Asset Management Fund) 2,070,058 1,918,868 151,190 Capital Projects At the Council meeting on 22 February 24, it was agreed that the balance in this reserve be allocated to the Capital budget. Exact profile not known for the capital projects this will be funding but likely draw down will be 25-26. 151,190 - 137 Non Departmental Service Concessions - Capital Projects Inflation Pressures 2,000,000 - 2,000,000 Capital Projects As agreed at Council meeting 23 February 2023 -Boosting resilience of Capital Programme and providing added support as required for key capital/infrastructure projects - £2m. Further allocation agreed Council meeting 22 February 24 - increase capital contract earmarking to protect current capital projects in plan £0.297m 2,000,000 - 138 Non Departmental Pay Inflation Contingency 1,700,000 280,000 122,450- 1,297,550 Unspent Budget Negotiations for the 2024/25 pay award are ongoing but initial discussions suggest it will be beyond the 3% increase currently built into the budget outlook. £1.7m equates to approximately a 1% pay rise therefore providing a contingency at this level is prudent 1,297,550 - 139 Non Departmental Campbeltown Flood Prevention 1,406,000 75,000 1,331,000 Capital Projects Funding agreed as part of the Loans Fund Review for Campbeltown Flood Prevention. 1,331,000 - 140 Non Departmental Rothesay Pavilion (Recovery and Renewal Fund) 1,360,000 - 1,360,000- - Unspent Grant As agreed at Council on 24 February 2022, Recovery and Renewal Fund £1.547m. This is provision for future recovery, regeneration and renewal, as well as any future pressures which may arise following the Covid-19 pandemic through a dedicated Recovery and Renewal Fund. Commitments have been made against this fund as follows: Levelling up bid costs £0.150m, Scotland Loves Local overspend £0.037m and Rothesay Pavillion £1.360m. At Council Meeting September 24, it was agreed to merge the 4 capital earmarkings for Rothesay Pavilion into one line with the narrative indicating the sources. Earmarkings 012, 155, 167 and 170 combined under reference 155. - - 141 Non Departmental Regeneration and Economic sustainability in Lochgilphead and Tarbert. 1,049,579 761,000 288,579 Lochgilphead and T Agreed at Council Meeting 11 February 2016. £761k will be drawn down in 24-25 to fund prior years expenditure for Lochgilphead Front Green and Ardrishaig North. £289k unallocated. 288,579 - 142 Non Departmental Service Concessions - Priorities Investment Fund (Capital Programme) 1,028,000 - 1,028,000 Capital Projects As agreed by Council on 22 February 2024- transfer of £1,028,000 from the Priorities Investment Fund to the Capital plan 1,028,000 - 143 Non Departmental Underwriting development of Rothesay Pavilion 1,000,000 - 1,000,000- - Unspent Budget Funding to meet additional costs identified as necessary for the refurbishment of Rothesay Pavilion (£1m). At Council Meeting September 24, it was agreed to merge the 4 capital earmarkings for Rothesay Pavilion into one line with the narrative indicating the sources. Earmarkings 012, 155, 167 and 170 combined under reference 155. - - 144 Non Departmental Oban TIF (Tax Incremental Financing - Excess NDR) 875,651 - 875,651 Unspent Budget This is the surplus NDR after paying all Loans Charges in respect of TIF infrastructure projects. This fund will be used in the future as TIF projects are delivered. Discussions in place on future ff the next TIF project (Oban Airport) which will utilise this reserve. If the project does not go ahead, we will need to return NDR to Scottish Government 875,651 - 145 Non Departmental Oban TIF 787,620 35,691 751,929 Previous Council De Will be used to fund the TIF Programme office for a further 3 years as well as the programme office for Rural Growth Deal beyond the funding that was agreed at Council for this in February 2021. 751,929 146 Non Departmental Service Concessions - New refuse collection vehicles 700,000 - 700,000 Capital Projects As agreed at Council meeting 23 February 2023 - Enhancing waste and recycling uplift arrangements through placing orders for new refuse vehicles. 700,000 -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 147 Non Departmental Connect for Success Fund (previously Supporting Organisational Change) - amended February 24 per ELT) 681,299 275,028 122,450 371,000 899,721 Supporting Organisational Change One-off re-profiling gain as a result of the loans fund review to fund known liabilities/cost pressures as agreed at budget setting meeting in February 2020 - Provision to support organisational change (£0.500m) It is proposed to supplement the existing 'Supporting Organisational Change' reserve first established in February 2020 with a further £1.2m to enable the Council to deliver longer term, more fundamental, service redesign which will require funding to support the identification and delivery of solutions that take account of future requirements and community engagement and deliver longer term revenue and benefits to the Council 493,450 406,271 148 Non Departmental Service Concessions - Climate Change 640,000 29,657 610,343 Capital Projects As agreed at Council meeting 23 February 2023 - Continuing our track record of investing in climate change with funding to further enhance school estate climate change measures, with allocations for primary and secondary schools across the area in Campbeltown, Dunoon, Helensburgh, Lochgilphead, Oban and Rothesay. 610,343 - 149 Non Departmental Inward investment Fund 540,897 99,207 441,690 Support for Rural G Agreed at Council Meeting 11 February 2016. Original balance of funding was £833k for Rural Growth Deal - P&R Committee have already approved spend of £600k leaving a balance of £233k uncommitted. The approved spend consists of consultancy, project development and design and the remaining £233k will be used for the same purpose to complete design work and get endorsed full business cases to allow RGD projects to commence. 273,157 168,533 150 Non Departmental COVID Funding 418,337 - 418,337- - Unspent Grant Net balance on COVID cost centres at year end 2022/23 with proposals on use to be developed. Balance released back to General Fund per Council decision September 24 as there is no planned spend for this funding that was received during the pandemic. - - 151 Non Departmental Capital Inflation cost pressures 297,000 - 297,000 Capital Projects Further allocation agreed Council meeting 22 February 24 - increase capital contract earmarking to protect current capital projects in plan £0.297m 297,000 152 Non Departmental Capital pressure 257,000 - 257,000 Capital Projects Pressure identified on the 20/21 COSLA COVID costs spreadsheets - requires to be earmarked to be drawn down when required against the Capital Plan. To be incurred during 23-24 and drawn down in 24-25. 257,000 - 153 Non Departmental Service Concessions - New Jet Patcher Vehicle 250,000 - 250,000 Capital Projects As agreed at Council meeting 23 February 2023 - Complementing multi-million pound capital investment in roads repair and maintenance with new jet patcher order to support delivery of programme. 250,000 - 154 Non Departmental Service Concessions - New Road Marking Vehicle 230,000 - 230,000 Capital Projects As agreed at Council meeting 23 February 2023 - Completing suite of investments in new fleet procurement, to support delivery of roads repair and maintenance programme, with order for additional road marking vehicle. 230,000 - 155 Non Departmental Information Management (Balance of Funding) 200,469 - 200,469 Unspent Budget To support a number of initiatives in respect of improving the Council's information management in line with the transformation agenda and increasing the pace of change as outlined in the BV Review. This was the balance of funding to explore information management solutions in a strategic and coherent way £209k. Committed for MS 365 project - D Logan/I Jackson. Paper went to DMT in Dec. 200,469 - 156 Non Departmental Levelling up bid costs (Recovery and Renewal Fund) 150,000 - 150,000 Unspent Grant As agreed at Council on 24 February 2022, Recovery and Renewal Fund £1.547m. This is provision for future recovery, regeneration and renewal, as well as any future pressures which may arise following the Covid-19 pandemic through a dedicated Recovery and Renewal Fund. Commitments have been made against this fund as follows: Levelling up bid costs £0.150m, Scotland Loves Local overspend £0.037m and Rothesay Pavilion £1.360m. 150,000 - 157 Non Departmental Engagement with Hub North re provision of services for older adults and vulnerable people across Argyll and Bute 100,000 4,995 95,005 Unspent Budget At the Council budget meeting February 23, an allocation of £0.1m from the Unallocated General Fund balance for the Health and Social Care Partnership to engage, in partnership with the Council, with Hub North to develop a strategic business case in relation to the provision of services for older adults and other vulnerable people across Argyll and Bute. It is intended that this will be spent on an on-going business case and options appraisal work with Hub and that a sizable proportion will be spent during 24/25 95,005 - 158 Non Departmental Spend to Save Route Optimisation Software 82,775 27,291 55,484 Unspent Budget One-off re-profiling gain as a result of the loans fund review to fund known liabilities/cost pressures as agreed at budget setting meeting in February 2020. The route optimisation project has been delayed due to staff turnover and absences, recent meetings involving the Council and Routewear have set out future objectives and the project has been extended to 2025-26. 55,484 - 159 Non Departmental CHARTS 80,000 75,000 5,000 Unspent Budget At the Council Budget meeting on 22 February 2024, the Council committed to £0.075m one- off investment in CHARTS in response to an external funding request will be spent in 24-25. There remains £0.005m from a COVID earmarking for CHARTS as well. 5,000 - 160 Non Departmental Levelling up Fund bids per P&R February 22 70,000 - 70,000 Unspent Grant £15k to be drawn down in 2024-25 for post that is currently in place. £55k to be utilised in 2024-25 for Student Summer post, contaminated land consultants, ICT development, increased costs for current staff on a temp arrangement and to part fund 2 year temporary Regulatory Service Officer post. Not all spend has been agreed yet and business cases are pending. 70,000 -
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Ref Service Description Amount Earmarked at 31 March 2024 Funds Used During 2024/25 Funds Unearmarked Change in category Earmarking previously agreed and created during 2024/25 Closing Balance at 31 March 2025 Reason for Carry Forward Plans for Use Amount Planned to be Spent in 2025/26 Amount Planned to be Spent in 2026/27 Amount Planned to be Spent from 2027/28 onwards 161 Non Departmental Scotland Loves Local Overspend (Recovery and Renewal Fund) 37,000 - 37,000 Unspent Grant As agreed at Council on 24 February 2022, Recovery and Renewal Fund £1.547m. This is provision for future recovery, regeneration and renewal, as well as any future pressures which may arise following the Covid-19 pandemic through a dedicated Recovery and Renewal Fund. Commitments have been made against this fund as follows: Levelling up bid costs £0.150m, Scotland Loves Local overspend £0.037m and Rothesay Pavilion £1.360m. 37,000 -