Earmarked Reserves Review
Argyll and Bute Council · 26 September 2024
Back to Argyll and Bute Council — 26 September 2024 and its agenda
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 26 SEPTEMBER 2024 EARMARKED RESERVES REVIEW 1. EXECUTIVE SUMMARY 1.1 The purpose of this report is to provide Council with the outcome of a review undertaken of all earmarked reserves currently held. The review looked at whether each Earmarked Reserve is still required for the originally intended purpose and asked Services to provide updated plans of spend. 1.2 There are 2 categories of Earmarked Reserves that could be released and result in a one-off transfer to the General Fund: The first relates to those that are no longer required and could be a direct one-off transfer to the General Fund with no other consequences. These total £1.444m. The second relates to those that can be transferred to the General Fund on a one-off basis but will also result in a smaller recurring cost pressure to be included within the Budget Outlook as there is still a requirement to deliver on elements of the original plans on a recurring basis. These total £0.114m with a recurring cost pressure of £0.023m. 1.3 If agreed by Members, this would mean that £1.558m could be released back to the General Fund to contribute towards bridging the significant budget gap in 2025-26 with a cost pressure of £0.023m also required on a recurring basis. Overall resulting in a net reduction to the budget gap in 2025-26 of £1.535m and an increase to the gap in subsequent years of £0.023m. 1.4 The review also considered the use of expiry dates being applied to Earmarked Reserves and includes presentational recommendations to improve reporting.
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ARGYLL AND BUTE COUNCIL COUNCIL FINANCIAL SERVICES 26 SEPTEMBER 2024 EARMARKED RESERVES REVIEW 2. INTRODUCTION 2.1 This report summarises the outcome of a review undertaken of all earmarked reserves. The review looked at whether the reserves are still required for the originally intended purpose and asked Services to provide updated plans of spend. 2.2 There are 2 categories of Earmarked Reserves that could be released and result in a one-off transfer to the General Fund, those that are a direct transfer with no other consequences and those that can be transferred but will also result in a recurring cost pressure to be included within the Budget Outlook. 3. RECOMMENDATIONS 3.1 Members are asked to: (a) Approve that the Earmarked Reserves detailed in Appendix 2 totalling £1.444m be released to the General Fund to help bridge the budget gap in 2025-26. (b) Approve that the Earmarked Reserves detailed in Appendix 3 totalling £0.114m be released to the General Fund to help bridge the budget gap in 2025-26 and that cost pressures totalling £0.023m are included in the next update of the Budget Outlook. (c) Note that expiry dates have been added for all earmarked reserves and agree that the default position is that any earmarked reserves that have not been fully utilised by that 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. (d) Approve the non-financial amendments to the presentation of the Earmarked Reserves as outlined at section 7.1. 4. CURRENT EARMARKED RESERVES 4.1 As reported to Policy and Resources Committee on 15 August 2024, the current
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balance of Earmarked Reserves is £119.246m. This includes: £60.078m invested or committed for major initiatives/capital projects. £28.359m that has still to be drawn down in 2024-25. £30.809m planned to be spent in future years. 4.2 As part of the review Services have been asked to include expiry dates for each earmarked reserve. The default position is that any earmarked reserves that have not been fully utilised by that expiry date will be returned to the General Fund unless Services are able to provide robust justification to extend their use which must be agreed by the Executive Leadership Team (ELT) in consultation with the Leader and Deputy Leaders. Appendix 1 details all the current Earmarked Reserves for information including the expiry dates. 5. OUTCOME OF REVIEW Release to the General Fund 5.1 The review identified 11 earmarked reserves that could be released back to the general fund as they are no longer required for the original intended purpose. These total £1.444m and are summarised in the table below with further detail of why they can be released included in Appendix 2. Service Description Value Education Expansion of Free School Meals 832,678 Education Languages 1+2 37,478 Education Cashless Catering Project 20,000 Education Condition Surveys 1,815 Education Drama Production Transport 605 Customer Support Services Modern Apprentices 40,000 Development & Economic Growth Scottish Government Islands Programme 1,055 Development & Economic Growth Staycation and Marketing 62,386 Roads & Infrastructure Management Information System 28,099 Roads & Infrastructure Bin Replacement Programme 1,455 Non-Departmental COVID Funding 418,337 1,443,908
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Release to the General Fund with associated Cost Pressure 5.2 In addition to the above there were a further 3 earmarked reserves that have an ongoing pressure that requires funding. It is recommended that they also be released back to the General Fund and an associated cost pressure of £0.023m be incorporated into the budget outlook in relation to these. These total £0.114m and are summarised in the table below with further detail included in Appendix 3. Service Description Value Legal & Regulatory Support Hybrid Council Meetings (recurring cost pressure of £12k to be built into outlook instead to maintain ICT equipment) 31,302 Legal & Regulatory Support Debt Counselling & Welfare Rights (recurring cost pressure of £6k to be built into outlook instead to maintain system) 15,452 Non –Departmental Community Resilience Fund (Recurring cost pressure of £5k to be built into outlook instead) 66,999 113,754 6. IMPACT ON BUDGET POSITION 6.1 There is a significant budget gap over the next five years as reported to Policy and Resources Committee on 15 August 2024. The release of these earmarked reserves in 2024-25 could be utilised to help bridge the budget gap on a one-off basis in 2025-26, with the small cost pressure having a recurring impact. This is outlined in the table below. 2025-26 £000 2026-27 £000 2027-28 £000 2028-29 £000 2029-30 £000 Budget Gap as reported to P&R Committee (9,484) (13,730) (19,610) (22,693) (26,504) EMR’s released to General Fund with no cost pressure 1,444 0 0 0 0 EMR’s released to General Fund with cost pressure 114 0 0 0 0 Cost Pressure (23) (23) (23) (23) (23)
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Revised Budget Gap (7,949) (13,753) (198,633) (22,716) (26,527) 7. OTHER AMENDMENTS TO EARMARKED RESERVES 7.1 As part of the review other amendments were identified which require Members approval which have no financial impact on the Earmarked Reserves position. The majority of these changes relate to combining a number of Earmarked Reserves where the purposes are similar whilst retaining the detail within the narrative. These are detailed in Appendix 4. 8. CONCLUSION 8.1 A review of all Earmarked Reserves has identified that, if agreed by Members, £1.558m could be released back to the General Fund to contribute towards bridging the significant budget gap in 2025-26 with a cost pressure of £0.023m also required on a recurring basis. Overall resulting in a net reduction to the budget gap in 2025-26 of £1.535m and an increase to the gap in subsequent years of £0.023m. 8.2 Expiry dates have been added to all Earmarked Reserves and any that are not fully utilised by the date stated will be returned to the General Fund unless otherwise agreed by ELT in consultation with the Leader and Deputy Leaders. There are also some presentational amendments to the reporting of earmarked reserves for consideration. 9. IMPLICATIONS 9.1 Policy – None. 9.2 Financial – Outlines the Earmarked Reserves that could be released to the General Fund and the impact this would have on the budget gap in future years. 9.3 Legal - None. 9.4 HR - None. 9.5 Fairer Scotland Duty - None. 9.5.1 Equalities – protected characteristics - None. 9.5.2 Socio-economic Duty - None. 9.5.3 Islands - None. 9.6 Climate Change - None. 9.7 Risk - None. 9.8 Customer Service - None. 9.9 The Rights of the Child (UNCRC) - None. Kirsty Flanagan Executive Director/Section 95 Officer 19 August 2024
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Policy Lead for Finance and Commercial Services: Councillor Ross Moreland APPENDICES: Appendix 1 – 2024-25 Earmarked Reserves Appendix 2 – Earmarked Reserves considered for release to the General Fund Appendix 2 – Earmarked Reserves considered for release to the General Fund with associated cost pressure Appendix 4 – Presentational amendments to Earmarked Reserves For further information contact Anne Blue, Head of Financial Services anne.blue@argyll-bute.gov.uk
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APPENDIX 1 - 2024-25 EARMARKED RESERVES Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 001 Chief Executive's Unit Community Planning Service Concessions - Priorities Investment Fund (Area Plans) 200,000 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 100,000 100,000 0 31/03/2026 002 Chief Executive's Unit Community Planning NHS Highland and other CPP Partners Contribution Towards the CPP Running and Project Costs 83,368 Will be deployed as required in the day-to-day running of the Community Planning Partnership's operations. 83,368 0 0 31/03/2025 003 Chief Executive's Unit Community Planning Community Planning - temp post to support communities 55,000 Post relating to the supporting communities fund, will be used in 2024-25+V6P6:WP6:U6 55,000 0 0 31/03/2025 004 Chief Executive's Unit Community Planning Covid impacts – support to communities’ 27,926 Funding provided in relation to the Local Self-Isolation Assistance Service. The Community Planning and Development Team will work with community groups to support their community response and resiliency to Test and Protect and the longer term impacts of COVID-19 on local community organisations. 27,926 0 0 31/03/2025 005 Chief Executive's Unit Community Planning Gaelic Development 27,490 To fund Gaelic specific work and project work of the Community Planning Partnership including the development of the new 10 year Outcome Improvement Plan 27,490 0 0 31/03/2025 006 Chief Executive's Unit Community Planning Communities and Partnership Team 8,855 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. 8,855 0 0 31/03/2025 007 Chief Executive's Unit Community Planning Recovered unspent third sector grant funding. 2,937 To be distributed through the Supporting Communities Fund for communities based projects across Argyll and Bute. 2,937 0 0 31/03/2025 008 Executive Director (Douglas Hendry) Across Services / Commercial Services Information Management (Estates Survey Work) 12,697 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. 12,697 0 0 31/03/2025 009 Executive Director (Douglas Hendry) Across Services / Education Digital Projects (Supply Staff Booking System) 15,200 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. 9,900 5,300 0 31/03/2026 010 Executive Director (Douglas Hendry) Commercial Services Rothesay Pavilion Charity 750,000 Agreed at Council meeting February 2020, £750k 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. This funding is to support Rothesay Pavilion Charity in the first 2 years of the building being operational. 0 750,000 0 TBC 011 Executive Director (Douglas Hendry) Commercial Services Climate Change Programme 450,000 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. 450,000 0 0 31/03/2025 012 Executive Director (Douglas Hendry) Commercial Services Rothesay Pavilion Essential repairs 306,400 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. 0 306,400 0 TBC 013 Executive Director (Douglas Hendry) Commercial Services Energy Efficiency Fund 238,351 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. 238,351 0 0 31/03/2025 014 Executive Director (Douglas Hendry) Commercial Services Commercial Investment Manager post and specialist consultant technical resource (previously Asset Management Fund) 104,000 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. 104,000 0 0 31/03/2025
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 015 Executive Director (Douglas Hendry) Commercial Services Estates - NDR Revaluation Appeals 59,938 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. 29,969 29,969 0 31/03/2026 016 Executive Director (Douglas Hendry) Commercial Services Mid Argyll Community Pool 30,000 At the Council Budget meeting on 22 February 2024, the Council committed to a one-off investment of £0.030m to Mid Argyll Community Pool in response to an external funding request. 30,000 0 0 31/03/2025 017 Executive Director (Douglas Hendry) Commercial Services MacTaggart Leisure Islay 30,000 At the Council Budget meeting on 22 February 2024, the Council committed to a one-off investment of £0.030m to MacTaggart Leisure, Islay in response to an external funding request. 30,000 0 0 31/03/2025 018 Executive Director (Douglas Hendry) Commercial Services Site Investigation Works 21,013 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. 21,013 0 0 31/03/2025 019 Executive Director (Douglas Hendry) Commercial Services Free Sanitary Provision Scheme 7,114 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. 7,114 31/03/2025 020 Executive Director (Douglas Hendry) Education EDU - Early Learning & Childcare - 1140 Hours Expansion 4,738,997 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. 2,373,716 2,365,281 0 31/03/2026 021 Executive Director (Douglas Hendry) Education ASN Review 1,255,000 To fund capital costs of ASN adaptations as part of ASN Review to increase equity of provision across Argyll and Bute. This will be subject to a business case as part of the wider ASN review. Update: Business case now approved and working group set up with quotes for works being carried out Jan 2024. 565,000 690,000 0 14/08/2025 022 Executive Director (Douglas Hendry) Education Expansion of Universal Free School Meals 1,228,663 To support the continued phased implementation of Universal Free School Meals for Primary children. 395,985 0 0 31/03/2025 023 Executive Director (Douglas Hendry) Education Provision for Learning Estate Investment Programme 1,000,000 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. 1,000,000 0 0 31/03/2025 024 Executive Director (Douglas Hendry) Education Reduced Teacher Staffing Costs - Strike Action 800,000 To fund one off savings in 2024-25 from the underspend in staffing from strike action. 800,000 0 0 01/04/2024 025 Executive Director (Douglas Hendry) Education DSM - Devolved School Management Scheme 644,837 To be spent in accordance with DSM regulations. 644,837 0 0 31/03/2025 026 Executive Director (Douglas Hendry) Education 21-22 Unspent Budget within DSM Earmarkings 93,294 Additional unspent budget earmarkings included within 21-22 DSM balance. Remaining balance will fund ASN adaptations and Lead Teacher/Virtual Head Teacher post. 93,294 0 0 31/03/2025 027 Executive Director (Douglas Hendry) Education 100 Day Promise - Increase Teacher and Pupil Support Assistant Numbers 732,164 Scottish Government initiative to increase the number of teachers and support assistants in schools. Required to fund teachers to end of academic year. 457,602 274,562 14/08/2025 028 Executive Director (Douglas Hendry) Education Logistics Funding - Safe Opening of Schools 500,000 Scottish Government funding to ensure the safe opening and operation of schools. Includes transport, PPE, cleaning, ventilation and expansion of estate. It is likely that any unused balances would have to be returned to the Scottish Government. Window replacement programme in schools with windows that do not open, this will improve ventilation. £500k to fund one off savings 2024-25. 500,000 0 0 01/04/2024 029 Executive Director (Douglas Hendry) Education Access to Counsellors in Schools 375,251 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. 100,000 275,251 0 14/08/2025 030 Executive Director (Douglas Hendry) Education Additional Teaching/Support in Schools/Digital Devices/Family Home Learning Support Fund - £45m Grant 351,174 Continuation of funding for additional staffing, teachers, support staff, additional devices for pupils and additional family/home learning programmes. 42,552 308,622 0 01/04/2024 031 Executive Director (Douglas Hendry) Education Pupil Equity Fund Carry Forward 310,216 To provide targeted support for children and young people affected by poverty to achieve their full potential. Funding is used over the academic year. 310,216 0 0 14/08/2024
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 032 Executive Director (Douglas Hendry) Education Additional Support Needs - Additional Support for Learning Project 307,868 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 24-25 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. 169,580 138,288 0 14/08/2025 033 Executive Director (Douglas Hendry) Education (2023 Digital Projects) School WiFi Upgrades 166,924 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. 166,924 0 0 31/03/2025 034 Executive Director (Douglas Hendry) Education Education Transformation Fund 144,637 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. 0 144,637 0 Going to Education network 035 Executive Director (Douglas Hendry) Education Strategic Equity Fund 94,712 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 2024-25 academic year. 94,712 31/03/2025 036 Executive Director (Douglas Hendry) Education MCR Pathways Pilot 80,000 Funding to support implementation of MCR Pathways mentoring programme within three secondary schools for 2023- 24 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 0 0 31/03/2025 037 Executive Director (Douglas Hendry) Education Scottish Milk and Healthy Snack Scheme (SMHSS) 68,061 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 2023/24 will contribute towards the cost of the scheme in 2024/25. 68,061 31/03/2025 038 Executive Director (Douglas Hendry) Education Education to Support Young People 54,817 As agreed at the Council Meeting on 25 February 2021 with an original allocation of £0.600m. Agreed to fund a package of measures to boost the wellbeing and build back the resilience of young people, in particular those most vulnerable, following the Covid-19 pandemic, including counselling and increased provision of childcare for children under three. Remaining balance is funding a teaching post, an outreach worker and training to support schools in 24-25. 54,817 0 0 31/03/2025 039 Executive Director (Douglas Hendry) Education Scottish Government Initiatives: Developing the Young Workforce GIRFEC Languages 1+2 37,478 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. GIRFEC: This grant funding is for the specific purpose of supporting Argyll and Bute’s contribution to implementing GIRFEC and the Children and Young Person (Scotland) Act to ensure compliance with legislation. Activity in Argyll and Bute will include developing specific resources, staff training and development, protocols and procedures in line with the GIRFEC practice model and national guidelines. Languages 1+2: Grant provided for implementing the Scottish Government's 1+2 languages policy for Primary schools. The Scottish Government have confirmed that any unspent funding can be put into reserves for spend later. 0 0 0 31/03/2025 040 Executive Director (Douglas Hendry) Education EDU - Music Instructors 36,094 Scottish Government Initiative to support music tuition. Unspent amount designated for expansion of the service within the 2023-24 academic year. 36,094 31/03/2025 041 Executive Director (Douglas Hendry) Education Youth Music Initiative 34,348 To fund YMI projects across the remainder of the academic year 2023/24. 34,348 31/03/2025 042 Executive Director (Douglas Hendry) Education Gaelic Specific Grant 30,000 Gaellic 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 24-25 academic year. 30,000 0 0 14/08/2025 043 Executive Director (Douglas Hendry) Education (2023 Digital Projects) Cashless Catering 30,000 To support the ongoing implementation of the new cashless catering system during the testing and roll out phase. 10,000 0 0 31/05/2024 044 Executive Director (Douglas Hendry) Education Languages 1 + 2 28,056 Languages 1+2: Grant provided for implementing the Scottish Government's 1+2 languages policy for Primary schools. The Scottish Government have confirmed that any unspent funding can be put into reserves for spend later and will fund the costs of Gaelic Language Principal Teacher in 24-25 academic year. 0 28,056 0 14/08/2025 045 Executive Director (Douglas Hendry) Education Schools ADP Grant 19,000 Providing social and emotional support to pupils who are affected by drugs and alcohol. Funding previously provided by NHS for ADP work - we now have agreement from them to use the funding towards the Planet Youth project which will be opened up to secondary schools in 2024-25. 19,000 0 0 31/03/2025
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 046 Executive Director (Douglas Hendry) Education Scottish Attainment Challenge - Care Experienced CYP Funding 13,881 To provide targeted support for care experienced children and young people to achieve their full potential. The balance 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. 13,881 0 0 14/08/2024 047 Executive Director (Douglas Hendry) Education Bord Na Gaidhlig - Parental/Community Gaelic Upskilling Project 12,720 This funding was used for Gaelic Classes and Support being delivered in the academic year 21/22. An issue with invoicing at the supplier end has delayed the payment for this project and discussions are ongoing between the service and the supplier to resolve. A new invoice has been requested by the end of 23/24. Invoice of £4,000 has been paid for this and the remaining balance of £8,720 will be returned to BNG. 12,720 0 0 31/03/2025 048 Executive Director (Douglas Hendry) Education Training of Support Staff in Schools 12,000 To fund training of support staff in schools in light of the findings of the Behaviour in Scottish Schools Research 2023 12,000 31/03/2025 049 Executive Director (Douglas Hendry) Education Skype for Business for Education / Digital Projects (Skype for Business) 10,000 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. 0 10,000 0 31/03/2025 050 Executive Director (Douglas Hendry) Education Planet Youth Funding 4,350 Balance of 23-24 grant funding to be used for drama production within schools taking place in September 2024. 4,350 01/10/2024 051 Executive Director (Douglas Hendry) Education EDU - Support Fund for Service Children 3,557 This grant is provided by the Armed Forces Covenant Trust and will be used to provide continuing support and resources for Service Children within the Helensburgh and Lomond Area in academic year 23-24. 3,557 31/03/2025 052 Executive Director (Douglas Hendry) Education Education Learning Estate Condition Surveys 1,815 To fund the delivery of School Core Facts (SCF) compliant Condition Surveys for prioritised School Buildings. 0 0 0 31/03/2025 053 Executive Director (Douglas Hendry) Education Play on Pedals 1,584 Unspent Play On Pedals grant 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. 1,584 31/03/2025 054 Executive Director (Douglas Hendry) Education Food for Thought 1,203 Ardrishaig Primary £800 and Gigha Primary & ELC £403 have orders pending and plans for the remaining balance of the Food for Thought Grant. Will be spent in 2024-25 1,203 31/03/2025 055 Executive Director (Douglas Hendry) Education Transport for 'Smoke Free Me' Drama Production 605 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. 0 0 0 11/08/2024 056 Executive Director (Douglas Hendry) Education Developing The Young Workforce 598 The Developing the Young Workforce Grant claim had to be made in advance and at the end of the financial year there was surplus of £598 which requires to be carried forward. 598 31/03/2025 057 Executive Director (Douglas Hendry) Legal & Regulatory Support Meridian BCMS (Business Continuity Management System) 57,176 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 19,800 17,576 31/03/2027 058 Executive Director (Douglas Hendry) Legal & Regulatory Support LRS - Housing Services - Welfare Rights 43,760 Grant agreement between the Improvement Service and Argyll and Bute Council for participation in the Welfare Advice and Health Partnerships- ‘Test and Learn’ Programme 43,760 31/03/2025 059 Executive Director (Douglas Hendry) Legal and Regulatory Support Education Purchasing Officers 210,000 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. 168,000 42,000 0 30/06/2025 060 Executive Director (Douglas Hendry) Legal and Regulatory Support CCTV Maintenance 95,331 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 0 Ongoing 061 Executive Director (Douglas Hendry) Legal and Regulatory Support Information Management (Digitalisation of Title Deeds) 92,000 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 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 20,500 51,000 20,500 31/12/2026 062 Executive Director (Douglas Hendry) Legal and Regulatory Support Welfare Rights Support 66,728 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 0 0 31/03/2025 although if funding continues this will be a rolling fund. 063 Executive Director (Douglas Hendry) Legal and Regulatory Support (2023 Digital Projects) Replacement of Council Chambers Online Meeting Equipment 50,071 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 5,353 44,718 0 12/10/2030
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 064 Executive Director (Douglas Hendry) Legal and Regulatory Support Councillor IT Equipment 44,557 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 0 Ongoing 065 Executive Director (Douglas Hendry) Legal and Regulatory Support Digital Projects: Hybrid Council meetings 43,302 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. 12,000 0 0 31/03/2027 066 Executive Director (Douglas Hendry) Legal and Regulatory Support Debt Counselling & Welfare Rights 21,452 To meet the cost of a Debt Counselling and Welfare Rights Management System. 6,000 0 0 31/03/2027 067 Executive Director (Douglas Hendry) Non Departmental / Legal and Regulatory Services Community Resilience Fund 71,999 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. 5,000 0 0 31/03/2037 068 Executive Director (Kirsty Flanagan) Across Services / Customer Support Services Digital Projects (Increase in Schools Bandwidth) 63,455 To complete one of a number of Digital Service Transformation projects with a commitment of £0.064m to increase Schools Bandwidth. 0 0 63,455 May be required for Education network 069 Executive Director (Kirsty Flanagan) Across Services / Customer Support Services Digital Projects (Replacement Learning Management System) 11,470 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 0 0 31/03/2025 070 Executive Director (Kirsty Flanagan) Across Services / Development and Economic Growth Information Management (Document Management and Workflow for Planning, Building Standards and Environmental Health) 21,177 Hoping to implement the replacement for IDOX in March 2024 but there have been severe issues/delays with the new programme 21,177 0 0 on hold 071 Executive Director (Kirsty Flanagan) Customer Support Services Microsoft Licensing Costs 800,515 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 £50k 23/24, 189k 24/25, 193k 25/26 and 367k in 26/27 but all subject to change if licence upgrades are required for Power BI or Teams Telephony. 189,000 611,515 0 31/03/2028 072 Executive Director (Kirsty Flanagan) Customer Support Services ICT computer replacement 531,000 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. 88,000 443,000 0 31/03/2027 073 Executive Director (Kirsty Flanagan) Customer Support Services (2023 Digital Projects) iTrent Project 320,555 Combination of parallel running of the new iTrent system alongside the legacy systems for up to 18 months whilst iTrent is implemented and additional staffing resource to implement iTrent in late June 2024 and support staff for the first 3 months of operation through summer 2024. Total includes £73k from Financial services for funding additional staffing resource to implement the payroll components of the iTrent HR and Payroll System by the end of June 2024 and support staff for the first 3 months of operation during summer 2024. 320,555 0 0 31/03/2025 074 Executive Director (Kirsty Flanagan) Customer Support Services Skills Development Scotland 150,936 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. Spend reprofiled for 2024/25 following delays in itrent project. 100,936 50,000 0 30/06/2025 075 Executive Director (Kirsty Flanagan) Customer Support Services Growing our Own and Modern Apprentices 109,150 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 would be spread over 24/25 and 25/26 once a suitable candidate is in post 44,000 25,150 0 31/03/2026 076 Executive Director (Kirsty Flanagan) Customer Support Services Security Operations Centre Subscription 71,188 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. 0 71,188 0 31/03/2026 077 Executive Director (Kirsty Flanagan) Customer Support Services (2023 Digital Projects) Resilient Website Project 60,000 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 and full £60k spend in that year. Payment milestones in CARR will be 25% on Contract Award, 25% on Cloud Site Provisioning, 25% on Site migration and 25% on full go live cutover. 60,000 0 0 31/03/2025
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 078 Executive Director (Kirsty Flanagan) Customer Support Services (2023 Digital Projects) Digital Project Officer 34,121 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 0 0 31/05/2025 079 Executive Director (Kirsty Flanagan) Customer Support Services Implementation of Gaelic Language Plan 30,000 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. 10,000 20,000 0 31/03/2027 080 Executive Director (Kirsty Flanagan) Customer Support Services Business Development Training 27,025 £27k budget from original Business Development Training earmarking remaining at 31/03/24. This budget is funding ongoing leadership development, coaching, action learning sets and commissioned training including Priority Management. 10,000 17,025 0 Ongoing 081 Executive Director (Kirsty Flanagan) Customer Support Services Bord na Gaidhlig 25,721 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. 1,000 11,921 12,800 31/03/2028 082 Executive Director (Kirsty Flanagan) Customer Support Services Learning and Development 19,436 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 10,000 9,436 0 30/09/2025 083 Executive Director (Kirsty Flanagan) Customer Support Services (2023 Digital Projects) Digital Engagement Services Developer 15,677 To fund 50% of a new temporary LGE10 post. The post is a Digital Engagement Services Developer that will be provide capacity to deliver service efficiencies through the use of the new CREATE/RPA software. The other 50% of the post can be funded from a current vacancy. 15,677 0 0 31/03/2025 084 Executive Director (Kirsty Flanagan) Customer Support Services Self Isolated Support / Self Isolated Support Grant (HR) 15,500 The funds are being used for a number of Customer Service and Business efficiency related projects including a system and consultancy of RPA (robotic process automation) and application development. A full corporate website upgrade and renewal using specialist web resources and the Digital Reception Project. Specific commitments from the balance are: £3,600 PO issued for additional consultancy with Netcall on Oban Airport Payments project and £11,900 will be spent on procurement of Digital Registration Platform with contract award due FQ1, 24-25. 15,500 0 0 31/03/2025 085 Executive Director (Kirsty Flanagan) Customer Support Services Establishing HR Service Centre 13,824 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. 13,824 0 0 31/03/2025 086 Executive Director (Kirsty Flanagan) Development & Economic Growth Crown Estates (23-24) 838,000 2023-24 grant funding for Coastal Communities Fund (Crown Estates). 0 838,000 0 31/03/2026 087 Executive Director (Kirsty Flanagan) Development & Economic Growth Crown Estates (22-23) 980,549 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). 430,549 550,000 0 31/03/2027 088 Executive Director (Kirsty Flanagan) Development and Economic Growth Crown Estates (21-22) 856,939 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. 856,939 0 0 Ongoing 089 Executive Director (Kirsty Flanagan) Development and Economic Growth Crown Estates (20-21) 418,803 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. 418,803 0 0 31/03/2025
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 090 Executive Director (Kirsty Flanagan) Development & Economic Growth UK Shared Prosperity Fund (UKSPF) 853,731 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). 853,731 0 0 31/03/2025 091 Executive Director (Kirsty Flanagan) Development & Economic Growth Scottish Government Islands Programme 646,045 2023-24 grant funding for Scottish Govt Islands Programme. 646,045 0 0 31/03/2025 092 Executive Director (Kirsty Flanagan) Development & Economic Growth Place based investment programme 516,904 Projects approved at 12 August 2021 P&R Committee totalling £821k, Remaining funds committed and will be spent during 24/25. Includes 2023-24 grant funding for Place Based Investment Programme. 516,904 0 0 31/03/2025 093 Executive Director (Kirsty Flanagan) Development & Economic Growth Short Term Lets 232,604 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 0 232,604 Ongoing 094 Executive Director (Kirsty Flanagan) Development & Economic Growth Rothesay Pavilion (Revenue) 409,204 Build up a provision towards future Council commitment to provide up to £150,000 per annum running costs for Rothesay Pavilion. 0 288,608 120,596 31/03/2029 095 Executive Director (Kirsty Flanagan) Development & Economic Growth LHEES (Local Heat & Energy Strategy) 75,000 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. 50,000 25,000 0 31/03/2026 096 Executive Director (Kirsty Flanagan) Development & Economic Growth Planning Income 60,000 To fund additional resources to support and develop the Council's planning service. Whilst recruitment issues within Argyll and Bute were largely been resolved during 2022/23, the requirement for the operation of the DM Service with reduced staffing levels over an extended period of time, coupled with the increasing demand for development post- Covid, and uncertainty caused by the introduction of National Planning Framework 4 has given rise to a substantial backlog of case work and has had a significant adverse impact on processing times for planning applications. Plans to utilise this on additional staff costs in 24-25 in order to reduce the backlog. 60,000 0 0 31/03/2025 097 Executive Director (Kirsty Flanagan) Development & Economic Growth Islands Infrastructure Fund 55,611 2022-23 grant funding for Islands Infrastructure Fund. To be spent in 23-24 with some slippage in 24/25 55,611 0 0 31/03/2025 098 Executive Director (Kirsty Flanagan) Development & Economic Growth Shelter Scotland Housing Funding 41,652 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 24/25. 41,652 0 0 31/03/2025 099 Executive Director (Kirsty Flanagan) Development & Economic Growth Island Skills and Repopulation 8,953 2023-24 grant funding for Island Skills and Repopulation 8,953 0 0 31/03/2025 100 Executive Director (Kirsty Flanagan) Development & Economic Growth Scottish Govt Islands Programme 1,055 2022-23 grant funding for Scottish Govt Islands Programme.mostly spent in 23/24,remaining £1055 to be spent on travel in 24/25 0 0 0 31/03/2025 101 Executive Director (Kirsty Flanagan) Development and Economic Growth Coastal Communities (Capital) 339,219 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. 249,219 90,000 0 31/03/2027 102 Executive Director (Kirsty Flanagan) Development and Economic Growth Staycation and Marketing Argyll and Bute 217,386 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). 155,000 0 0 31/03/2025 103 Executive Director (Kirsty Flanagan) Development and Economic Growth Oban TIF (Tax Incremental Financing) 214,158 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. 214,158 0 0 31/03/2025
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 104 Executive Director (Kirsty Flanagan) Development and Economic Growth Lochgilphead CARS 200,000 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 100,000 100,000 0 31/03/2026 105 Executive Director (Kirsty Flanagan) Development and Economic Growth Service Concessions - Priorities Investment Fund (Project Officer for Housing Emergency) 200,000 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. 70,000 130,000 0 31/03/2026 106 Executive Director (Kirsty Flanagan) Development and Economic Growth Helensburgh CARS 130,486 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. 65,243 65,243 0 31/03/2026 107 Executive Director (Kirsty Flanagan) Development and Economic Growth Strategic Events & Festivals 41,260 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 41,260 0 0 31/03/2025 108 Executive Director (Kirsty Flanagan) Development and Economic Growth Tackling Digital Exclusion Top-Up Fund 40,000 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. 25,000 15,000 0 31/03/2026 109 Executive Director (Kirsty Flanagan) Development and Economic Growth Economic Development - temp post to support economic recovery 35,895 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. Discussions on going on whether to fill the post to Sept 24. 35,895 0 0 31/03/2025 110 Executive Director (Kirsty Flanagan) Development and Economic Growth Digital Boost 33,840 To provide funding for Digital Boost program. Initially was to be used to help fund the programme in 21/22 but additional income was received by the service. Spend planned as 6k on digital surgeries and £9k on digital events and workshops. The remaining £18, 840 will be used to fund c25 digital reviews , All funds will be committed by end of 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. 33,840 0 0 31/06/2025 111 Executive Director (Kirsty Flanagan) Development and Economic Growth Gypsy Traveller Grant/LACER Funding (Gypsy Travellers) 32,826 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 32,826 0 0 31/03/2025 112 Executive Director (Kirsty Flanagan) Development and Economic Growth Screen Machine 28,000 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. 28,000 0 0 31/03/2025 113 Executive Director (Kirsty Flanagan) Development and Economic Growth Kilmartin Museum 19,999 Upgrade of Kilmartin Museum, works carried out by Museum with grants awarded upon completion milestones. Budget allocated to capital originally but was moved out of capital and into earmarked reserves at 2020/21 budget meeting. £20k retention due to be paid out in 23/24, however ongoing legal negotiations between Kilmartin & the contractors may mean we are not able to pay this retention payment in 23/24 19,999 0 0 31/03/2025 114 Executive Director (Kirsty Flanagan) Development and Economic Growth Proposed Local Development Plan 2 19,910 During 19/20, a cost pressure of £68,000 was allocated to deal with the costs associated with the production of Local Development Plan 2. The work carried out has taken longer than planned and a draft report has only been received in Mid-march 24. It will take some time to review and agree a finalised report and as a result funds identified for this work will need to be carried forward into 24/25 but will be drawn down very early in the year. 19,910 0 0 31/03/2025
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 115 Executive Director (Kirsty Flanagan) Development and Economic Growth LACER Funding (Sector Support Grant) 18,910 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 £7760 remaining and Bus support £11,150. 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 18,910 0 0 30/06/2025 116 Executive Director (Kirsty Flanagan) Development and Economic Growth EH Covid Posts 17,697 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. One employee is now back from maternity leave and earmarked reserve have drawn down to cover their costs in 23-24 (20,078) These monies are being used to fund additional costs related to the review and assessment of site investigation reports and support the Senior Clerical post which is currently advertised. It could support consultants given that there are 8 vacancies across the team 17,697 0 0 31/03/2026 117 Executive Director (Kirsty Flanagan) Development and Economic Growth LACER Funding (Shop Local) 14,670 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. 14,670 0 0 31/03/2025 118 Executive Director (Kirsty Flanagan) Development and Economic Growth LACER Funding (Small Business Development Grant) 12,651 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 12,651 0 0 30/06/2025 119 Executive Director (Kirsty Flanagan) Development and Economic Growth LACER Funding (New Enterprise Support Grant) 12,329 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 12,329 0 0 30/06/2025 120 Executive Director (Kirsty Flanagan) Development and Economic Growth International Eight Metre Association World Cup 10,000 At the Council Budget meeting on 22 February 2024, the Council committed to a one-off investment of £0.010m to the International Eight Metre World Cup in response to an external funding request. 10,000 0 0 31/03/2025 121 Executive Director (Kirsty Flanagan) Financial Services Benefit Admin Grant 170,879 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. 170,879 0 0 31/03/2025 122 Executive Director (Kirsty Flanagan) Financial Services Housing Benefits Private 142,094 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. 142,094 0 0 31/03/2025
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 123 Executive Director (Kirsty Flanagan) Financial Services Flexible Food Fund 90,481 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. 90,481 0 0 31/03/2025 124 Executive Director (Kirsty Flanagan) Financial Services Revenue and Benefits BPR - extra staff to implement savings targets 86,955 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 0 0 31/03/2025 125 Executive Director (Kirsty Flanagan) Financial Services Cost of Living Payments - Admin funding 72,550 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 0 0 31/03/2025 126 Executive Director (Kirsty Flanagan) Financial Services Flexible Funding for Supporting People while at Tier 4 COVID 58,981 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 0 0 31/03/2025 127 Executive Director (Kirsty Flanagan) Financial Services Scotland Loves Local 57,453 As agreed by Council 22 February 24, a £57,453 underspend from the Scotland Loves Local scheme to be allocated to support measures to help with the costs of living by funding member organisations of the Community Food Forum, ALI Energy, Argyll and Bute Citizens Advice Bureau and Bute Advice Centre, with detailed proposals to be agreed by the Executive Director with responsibility for Finance, in consultation with the Leader, Depute Leader and Leader of the Largest Opposition Group. Details of the agreed spend are to be reported to elected members. 57,453 0 0 31/03/2025 128 Executive Director (Kirsty Flanagan) Financial Services Pandemic Support Payments (CTR - Admin) 51,968 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 0 0 31/03/2025 129 Executive Director (Kirsty Flanagan) Financial Services Financial Systems 33,748 The council is required to implement the IFRS16 Leases accounting standard from the 1st April 2024. 33,748 0 0 31/03/2025 130 Executive Director (Kirsty Flanagan) Financial Services Accounting and Budgeting Team Resilience 47,883 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 8,000 31,883 31/03/2031 131 Executive Director (Kirsty Flanagan) Financial Services FIS - BEIS Energy Grants 27,590 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 31/03/2025 132 Executive Director (Kirsty Flanagan) Financial Services Self Isolated Support Grant 5,316 Unspent admin funding for processing Self isolation Support Grants. 5,316 0 0 31/03/2025 133 Executive Director (Kirsty Flanagan) Roads & Infrastructure Service Concessions - Biodegradable Municipal Waste (BMW) Ban 3,500,000 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. 0 3,500,000 0 31/03/2027 134 Executive Director (Kirsty Flanagan) Roads & Infrastructure Waste Variation Monies 1,241,752 Waste Variation Monies - £1.242m balance at 31/03/24: This will be used to fund/part-fund various waste infrastructure projects that will support the council’s compliance with the 2026 ban on the Landfill of Biodegradable Municipal Waste. £570K in 2024-25 consisting of :- Island restoration/capping, Helensburgh transfer station and recycling improve. fund (island sites) design costs, technology trial on blue bin recycling participation, consultancy costs relating to additional monitoring data for SEPA and waste PPP site conversion. £672K in 2025-26 consisting of:- Island restoration/capping, Helensburgh transfer station design costs during construction, consultancy costs relating to additional monitoring data for SEPA and waste PPP site conversion. 569,752 672,000 0 31/03/2027
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 135 Executive Director (Kirsty Flanagan) Roads & Infrastructure Roads Reconstruction programme 1,165,000 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. 285,000 880,000 0 31/03/2026 136 Executive Director (Kirsty Flanagan) Roads & Infrastructure Footpath improvements 750,000 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. 750,000 0 0 31/03/2025 137 Executive Director (Kirsty Flanagan) Roads & Infrastructure Vehicle Replacement 483,661 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 0 0 31/03/2025 138 Executive Director (Kirsty Flanagan) Roads & Infrastructure Service Concessions - Priorities Investment Fund (Strategic Development Framework) 450,000 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. 225,000 225,000 0 31/03/2026 139 Executive Director (Kirsty Flanagan) Roads & Infrastructure Active Travel 370,000 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. 370,000 0 0 31/03/2025 140 Executive Director (Kirsty Flanagan) Roads & Infrastructure Street Lighting 300,000 At the Council Budget meeting on 24 February 2022, the Council committed to additional investments. For Street Lighting, £0.300m to deliver a programme of street lighting column replacement and improvement across Argyll and Bute, prioritised based on condition, with funding for at least 260 lighting columns. Expenditure planned for 23-24, draw down in 24-25 (capital expenditure). 300,000 0 0 31/03/2025 141 Executive Director (Kirsty Flanagan) Roads & Infrastructure 3G pitches / Tarbert Sports Pitches 287,835 In November 2018, the Council agreed to a maintenance funding package to be progressed for a number of 3G pitches including Tarbert. This funding will 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 2 employees that will need to be covered from the remaining balance. Paper on proposed extension to be prepared. 83,883 203,952 0 31/03/2026 142 Executive Director (Kirsty Flanagan) Roads & Infrastructure Green Transport Initiatives 140,000 At the Council meeting on 27 February 2020, it was agreed to input £400k in Green transport, investment in footway and cycle path maintenance supporting the healthy wellbeing and green agenda. Spend has been delayed due to COVID and this will be taken forward in 23/24. £260k Footways Reconstruction programme now spent and will be drawn down against capital programme during 23/24. £140k Ardrishaig North Project spent in 22/23 and drawn down in 24/25 (capital expenditure). 140,000 0 0 31/03/2025 143 Executive Director (Kirsty Flanagan) Roads & Infrastructure Hermitage Park 56,383 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. There is currently an ongoing issue with the licensee of the cafe around the recovery of service fees/insurances. There is also outstanding water charges currently being disputed. Depending on the outcome of these issues will determine the funding that can be drawn down for park maintenance to ensure the green flag status is retained. 10,000 20,796 25,587 31/03/2032 144 Executive Director (Kirsty Flanagan) Roads & Infrastructure Parking Grant 50,013 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 0 0 31/03/2026 145 Executive Director (Kirsty Flanagan) Roads & Infrastructure Mercury Abatement - Crematorium 42,819 Phase 1 and 2 of Cardross Crematorium work completed. Phase 3 of the Cardross Crematorium works commenced April 2024. These works will ensure DDA compliance. 42,819 0 0 31/03/2025 146 Executive Director (Kirsty Flanagan) Roads & Infrastructure Climate Change 40,942 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 0 0 31/03/2025 147 Executive Director (Kirsty Flanagan) Roads & Infrastructure Amenity Services introduction of management information system 28,099 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. 0 0 0 31/03/2025
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 148 Executive Director (Kirsty Flanagan) Roads & Infrastructure Bin Replacement Programme 1,455 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. 0 0 0 31/03/2025 149 Executive Director (Kirsty Flanagan) Roads & Infrastructure Services (2023 Contract Inflation Adjustments) Waste PPP 223,261 Contract Inflation adjustments - £0.223m balance at 31/03/24. Adjustment to inflation included in the budget based on updated RPIX figures at February 2023. Based on actuals in 23-24, only £32k of this was required leaving a balance of £223k. 223,261 0 0 31/03/2025 150 Executive Director (Kirsty Flanagan) Roads and Infrastructure Services Piers and Harbours Investment Fund 4,125,031 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. 0 2,789,311 1,335,720 Ongoing 151 Executive Director (Kirsty Flanagan) Roads and Infrastructure Services Weather Incident costs not covered by Bellwin claim. 198,000 £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 0 0 31/03/2025 152 Non Departmental Non Departmental Strategic Housing Fund 8,765,258 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. 2,300,000 3,890,191 2,575,067 Ongoing 153 Non Departmental Non Departmental Service Concessions - Learning Estate Investment Strategy 8,000,000 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. 0 8,000,000 0 tbc 154 Non Departmental Non Departmental Service Concessions - Replace previous loans fund principal repayment holiday 5,400,000 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 0 0 155 Non Departmental Non Departmental Service Concessions - Rothesay Pavilion 4,772,000 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. 0 4,772,000 0 31/03/2026 156 Non Departmental Non Departmental Service Concessions - Priorities Investment Fund 4,742,000 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. 0 4,742,000 0 Ongoing 157 Non Departmental Non Departmental Service Concessions - Roads Investment to Capital 3,546,000 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. 0 3,546,000 0 31/03/2027 158 Non Departmental Non Departmental Investment in Affordable Housing 3,024,000 Agreed at Council Meeting 11 February 2016. This balance reduces as the Loans to RSL balances are reducing. 0 3,024,000 0 31/12/2039 159 Non Departmental Non Departmental Redundancy Costs 2,963,407 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 possibillity of covering those costs. 150,000 2,813,407 0 Ongoing 160 Non Departmental Non Departmental Further Capital pressures per budget pack February 22 2,648,000 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 1,601,000 1,047,000 0 Ongoing 161 Non Departmental Non Departmental Capital Budget 2,212,000 At the Council Budget meeting on 22 February 2024, the Council committed to allocating released earmarkings amounting to £2.212m towards the Capital budget. 0 2,212,000 31/03/2027 162 Non Departmental Non Departmental Capital Budget (Previously Asset Management Fund) 2,070,058 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. 0 2,070,058 0 31/03/2027 163 Non Departmental Non Departmental Service Concessions - Capital Projects Inflation Pressures 2,000,000 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 0 2,000,000 0 31/03/2027
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 164 Non Departmental Non Departmental Pay Inflation Contingency 1,700,000 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 1,700,000 0 0 31/03/2025 165 Non Departmental Non Departmental Significant Strategic Change Projects 1,468,000 Funding agreed as part of the Loans Fund Review for Significant Strategic Change Projects £2.157m which will be earmarked from the 2023-24 outturn but some drawdowns have already occurred during 2023-24. £689k of expenditure incurred and will be drawn down in 23-24, remainder planned for 24-25. 1,468,000 0 0 31/03/2025 166 Non Departmental Non Departmental Campbeltown Flood Prevention 1,406,000 Funding agreed as part of the Loans Fund Review for Campbeltown Flood Prevention. 75,000 1,331,000 0 31/03/2026 167 Non Departmental Non Departmental Rothesay Pavilion (Recovery and Renewal Fund) 1,360,000 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. 0 1,360,000 0 31/03/2026 168 Non Departmental Non Departmental Regeneration and Economic sustainability in Lochgilphead and Tarbert. 1,049,579 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. 760,579 289,000 0 31/03/2027 169 Non Departmental Non Departmental Service Concessions - Priorities Investment Fund (Capital Programme) 1,028,000 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 0 31/03/2027 170 Non Departmental Non Departmental Underwriting development of Rothesay Pavilion 1,000,000 Funding to meet additional costs identified as necessary for the refurbishment of Rothesay Pavilion (£1m). 1,000,000 0 0 31/03/2025 171 Non Departmental Non Departmental Oban TIF (Tax Incremental Financing - Excess NDR) 875,651 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 0 875,651 0 Ongoing 172 Non Departmental Non Departmental Oban TIF 787,620 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. 787,620 Ongoing 173 Non Departmental Non Departmental Service Concessions - New refuse collection vehicles 700,000 As agreed at Council meeting 23 February 2023 - Enhancing waste and recycling uplift arrangements through placing orders for new refuse vehicles. 700,000 0 0 31/03/2025 174 Non Departmental Non Departmental Connect for Success Fund (previously Supporting Organisational Change) - amended February 24 per ELT) 681,299 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 406,000 275,299 0 Ongoing 175 Non Departmental Non Departmental Service Concessions - Climate Change 640,000 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. 0 640,000 0 31/03/2025 176 Non Departmental Non Departmental Inward investment Fund 540,897 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. 267,740 273,157 0 31/03/2030 177 Non Departmental Non Departmental Funding Gap in Capital Programme 488,000 Funding agreed as part of the Loans Fund Review for the Funding Gap in Capital Programme £2.619m which will be earmarked from the 2023-24 outturn but some drawdowns have already occurred during 2023-24. Planned to fund capital programme and drawn down in 24-25. 488,000 0 0 31/03/2025 178 Non Departmental Non Departmental COVID Funding 418,337 Net balance on COVID cost centres at year end 2022/23 with proposals on use to be developed. 0 0 0 31/03/2025 179 Non Departmental Non Departmental Capital Inflation cost pressures 297,000 Further allocation agreed Council meeting 22 February 24 - increase capital contract earmarking to protect current capital projects in plan £0.297m 297,000 31/03/2027 180 Non Departmental Non Departmental Treasury Gain 294,000 To fund one off operational saving 202425 003 as agreed by Council when setting 2024/25 budget in February 2024. 294,000 0 0 31/03/2025 181 Non Departmental Non Departmental Capital pressure 257,000 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 0 0 31/03/2025 182 Non Departmental Non Departmental Service Concessions - New Jet Patcher Vehicle 250,000 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 0 0 31/03/2025
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 183 Non Departmental Non Departmental Service Concessions - New Road Marking Vehicle 230,000 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. 0 230,000 0 31/03/2026 184 Non Departmental Non Departmental Information Management (Balance of Funding) 200,469 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 0 0 31/03/2028 185 Non Departmental Non Departmental Levelling up bid costs (Recovery and Renewal Fund) 150,000 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. 0 150,000 0 31/03/2026 186 Non Departmental Non Departmental Engagement with Hub North re provision of services for older adults and vulnerable people across Argyll and Bute 100,000 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 70,000 30,000 0 31/03/2026 187 Non Departmental Non Departmental Spend to Save Route Optimisation Software 82,775 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 - Spend to save route optimisation (£0.100m) which will be spent over 2023/24 and 2024/25. 82,775 0 0 31/03/2025 188 Non Departmental Non Departmental CHARTS 80,000 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. 80,000 0 0 31/03/2025 189 Non Departmental Non Departmental Levelling up Fund bids per P&R February 22 70,000 £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 0 0 31/03/2026 190 Non Departmental Non Departmental Scotland Loves Local Overspend (Recovery and Renewal Fund) 37,000 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. 0 37,000 0 31/03/2026 191 Non Departmental Other Operating Income and Expenditure Educational Support to Ukrainian Children and Young People 348,856 Balance of grant received in 2022-23 for provision of childcare and education support to Ukrainian children and young people. Spending plan includes teaching and support staff within schools. 286,983 61,873 0 11/08/2025 192 Social Work Adult Services See Hear Funding 13,658 Funding has been received specifically from the Scottish Government to support activity around implementation of the See Hear recommendations and the identified priorities of individual Sensory Partnerships. No plans for spend in current financial year, funds will be used in the next two years in accordance with the See Hear plan and Argyll and Bute's BSL Local plan. 6,829 6,829 0 31/03/2026 193 Social Work Children and Families Criminal Justice Transformation Funding 39,890 Additional funding from SG to fund redesign work within Criminal Justice. Funds to be pooled with equivalent additional funding received by our CJ Partnership Partners to fund a transformation and development project across the three partner areas. The money will be spent in 24/25 to meet outcomes of the four year plan - near completion, including consultations and supporting people to access services 39,890 0 0 31/03/2025 194a Non Departmental Non Departmental Council Strathclyde Pension Fund Saving 24- 25 (£2m to balance 24-25 budget) 2,000,000 This is part of the revenue budget for 24-25 and is the saving on pension budgets resulting from the drop in employers pension rate. The total of £6.875m is split as follows: £2m to balance the budget, £3.75m allocation to capital plan, per budget meeting 22 February 24 and the balance of £1.125m going towards what will be total of £2m over the two years pot to be directed to transformation and projects that will save revenue in the future. 2,000,000 31/03/2025 194b Non Departmental Non Departmental Council Strathclyde Pension Fund Saving 24- 25 (£3.75m allocation to capital plan) 3,750,000 This is part of the revenue budget for 24-25 and is the saving on pension budgets resulting from the drop in employers pension rate. The total of £6.875m is split as follows: £2m to balance the budget, £3.75m allocation to capital plan, per budget meeting 22 February 24 and the balance of £1.125m going towards what will be total of £2m over the two years pot to be directed to transformation and projects that will save revenue in the future. 0 3,750,000 31/03/2028 194c Non Departmental Non Departmental Council Strathclyde Pension Fund Saving 24- 25 (£2m to be directed to transformation and projects that will save revenue in the future) 1,125,000 This is part of the revenue budget for 24-25 and is the saving on pension budgets resulting from the drop in employers pension rate. The total of £6.875m is split as follows: £2m to balance the budget, £3.75m allocation to capital plan, per budget meeting 22 February 24 and the balance of £1.125m going towards what will be total of £2m over the two years pot to be directed to transformation and projects that will save revenue in the future. 1,125,000 Ongoing
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Ref Department Service Description Remaining Balance Plans for Use Amount Planned to be Spent in 2024-25 Amount Planned to be Spent in 2025-26 Amount Planned to be Spent from 2026/27 onwards Expiry Date 195 Non Departmental / Social Work Non Departmental Social Work Strathclyde Pension Fund Saving 24-25 3,053,000 This is part of the revenue budget for 24-25 and is the saving on Social Work pension budgets resulting from the drop in employers pension rate - to be held in Council reserves for utilisation by the HSCP in future. 3,053,000 Ongoing 196 Non Departmental Non Departmental Capital Plan 1,875,000 At the budget meeting on 22 February 2024, Council agreed to transfer £1.875m from the revenue budget over to the capital plan. 1,875,000 31/03/2028 119,245,508 40,345,557 60,103,882 17,238,408
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APPENDIX 2 - EARMARKED RESERVES THAT COULD BE RELEASED TO THE GENERAL FUND Ref Department Service Description Opening Balance 2024-25 Original Plans for Use Value that could be released to General Fund EXPLANATION 022 Executive Director (Douglas Hendry) Education Expansion of Universal Free School Meals 1,228,663 To support the continued phased implementation of Universal Free School Meals (UFSM) for Primary children. 832,678 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. 039 Executive Director (Douglas Hendry) Education Scottish Government Initiatives: Developing the Young Workforce GIRFEC Languages 1+2 37,478 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. GIRFEC: This grant funding is for the specific purpose of supporting Argyll and Bute’s contribution to implementing GIRFEC and the Children and Young Person (Scotland) Act to ensure compliance with legislation. Activity in Argyll and Bute will include developing specific resources, staff training and development, protocols and procedures in line with the GIRFEC practice model and national guidelines. Languages 1+2: Grant provided for implementing the Scottish Government's 1+2 languages policy for Primary schools. The Scottish Government have confirmed that any unspent funding can be put into reserves for spend later. 37,478 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. 043 Executive Director (Douglas Hendry) Education (2023 Digital Projects) Cashless Catering 30,000 To support the ongoing implementation of the new cashless catering system during the testing and roll out phase. 20,000 Only £10k of this £30k earmarking is still required for reports currently being built, therefore £20k can be released back to the General Fund. 052 Executive Director (Douglas Hendry) Education Education Learning Estate Condition Surveys 1,815 To fund the delivery of School Core Facts (SCF) compliant Condition Surveys for prioritised School Buildings. 1,815 This is a small amount that can be covered by the Service therefore it can be released back to the General Fund. 055 Executive Director (Douglas Hendry) Education Transport for 'Smoke Free Me' Drama Production 605 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. 605 This is a small amount that can be covered by the Service therefore it can be released back to the General Fund. 075 Executive Director (Kirsty Flanagan) Customer Support Services Growing our Own and Modern Apprentices 109,150 Funding earmarked to support trainee development and modern apprenticeship opportunities based on priority workforce risk areas. These areas have been identified and proposals developed. £95,790 to be spent in 23/24 and £13,360 to be spent in 24/25 to fund a graduate trainee and 3 apprentices to deliver trainee development and modern apprenticeship opportunities. Update: An amended advert for 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 would be spread over 24/25 and 25/26 once a suitable candidate is in post 40,000 The balance of this earmarking is £109k but only £69k is actually now required for its intended purpose, leaving £40k that could be returned to the General Fund. 100 Executive Director (Kirsty Flanagan) Development & Economic Growth Scottish Govt Islands Programme 1,055 2022-23 grant funding for Scottish Govt Islands Programme. To be spent in 23-24 1,055 This is a small amount that can be covered by the Service therefore it can be released back to the General Fund. 102 Executive Director (Kirsty Flanagan) Development and Economic Growth Staycation and Marketing Argyll and Bute 217,386 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 2022/23 and 2023/24 seasons. 40K now comitted to the Clipper race visit to Oban to be spent in 24/25 62,386 The balance of this earmarking is £217k but only £155k is actually now required for its intended purpose, leaving £62k that could be returned to the General Fund. 147 Executive Director (Kirsty Flanagan) Roads & Infrastructure Amenity Services introduction of management information system 28,099 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. 28,099 At this moment in time there is no plan to take this forward and this will be re-assessed following the introduction of the new HR/Payroll system. Funding not required at this stage therefore can be released to the General Fund. 148 Executive Director (Kirsty Flanagan) Roads & Infrastructure Bin Replacement Programme 1,455 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. The bulk of the spend was incurred during 2022-23 with the remaining balance to be spent in 2024-25. 1,455 All spend was incurred at the end of 2023-24 for bin purchases, reamining balance can be released to the general fund. 178 Non Departmental Non Departmental COVID Funding 418,337 Net balance on COVID cost centres at year end 2022/23 with proposals on use to be developed. 418,337 No planned spend for this funding that was received during the pandemic therefore can be released to the General Fund. 1,443,908
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APPENDIX 3 - EARMARKED RESERVES THAT COULD BE RELEASED TO THE GENERAL FUND WITH ASSOCIATED COST PRESSURE Ref Department Service Description Opening Balance 2024- 25 Original Plans for Use Value that could be released to General Fund EXPLANATION Recurring Cost Pressure to be built into Budget Outlook 065 Executive Director (Douglas Hendry) Legal and Regulatory Support Digital Projects: Hybrid Council meetings 43,302 The funding will be used to maintain the ICT equipment used to support the provision of on- line and hybrid Council meetings. 31,302 £12k required in 2024-25 then a recurring cost of £12k every year that could be built in as a cost pressure to the budget outlook and release £31k to General Fund. 12,000 066 Executive Director (Douglas Hendry) Legal and Regulatory Support Debt Counselling & Welfare Rights 21,452 To meet the cost of a Debt Counselling and Welfare Rights Management System. 15,452 £6k required in 2024-25 then a recurring cost of £6k every year that could be built in as a cost pressure to the budget outlook and release £15k to General Fund. 6,000 067 Non Departmental Non Departmental / Legal and Regulatory Support Community Resilience Fund 71,999 Fund established in 2012/13 to be spent over more than one year. Fund reduced at the Council meeting on 11 February 2016 66,999 £5k required in 2024-25 then a recurring cost of £5k every year that could be built in as a cost pressure to the budget outlook and release £67k to General Fund. 5,000 113,753 23,000
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APPENDIX 4 - AMENDMENTS TO THE PRESENTATION OF EXISTING EARMARKED RESERVES Reference Description Proposed Action 003 Community Planning 006 Communities & Partnership Team 010 Rothesay Pavilion Charity 094 Rothesay Pavilion (Revenue) 012 Rothesay Pavilion Essential Repairs 155 Rothesay Pavilion (Service Concessions) 167 Rothesay Pavilion (Recovery & Renewal Fund) 170 Underwriting development of Rothesay Pavilion 008 Information Management (Estates Survey Work) 018 Site Investigation Works 042 Gaelic Specific Grant 044 Languages 1+2 074 Skills Development Scotland 085 Establishing HR Service Centre 080 Business Development Training 082 Learning and Development 086 Crown Estates (23-24) 087 Crown Estates (22-23) 088 Crown Estates (21-22) 089 Crown Estates (20-21) 116 EH COVID Posts Change of use proposed as we were unable to recruit to the posts at that time. To be used to fund additional costs related to the review and assessment of site investigation reports and provide support to consultants. 134 Waste Variation Monies 149 Waste PPP (2023 Contract Inflation Adjustments) 030 Additional Teaching/Support in Schools/Digital Devices/Family Home Learning Support Fund 033 School WIFI Upgrades 034 Education Transformation Fund 049 Skype for Business for Education/Digital Projects Combine two Earmarked Reserves with similar objectives into one with detail remaining in narrative. Combine two Earmarked Reserves with similar objectives into one with detail remaining in narrative. Both are Revenue expenditure in nature. Combine four Earmarked Reserves with similar objectives into one with detail remaining in narrative. All four are Capital expenditure in nature. Combine two Earmarked Reserves with similar objectives into one with detail remaining in narrative. Combine two Earmarked Reserves with similar objectives into one with detail remaining in narrative. Combine two Earmarked Reserves with similar objectives into one with detail remaining in narrative. Combine two Earmarked Reserves with similar objectives into one with detail remaining in narrative. Combine four Earmarked Reserves with similar objectives into one with detail remaining in narrative. Combine two Earmarked Reserves with similar objectives into one with detail remaining in narrative. Combine four Earmarked Reserves with similar objectives into one with detail remaining in narrative. All relate to the Education Network Programme as approved at P&R Committee on 15 August.