Item 15 Appendices 1 - 3
West Dunbartonshire Council · 17 December 2025
Back to West Dunbartonshire Council — 17 December 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
WEST DUNBARTONSHIRE COUNCIL APPENDIX 1 REVENUE BUDGETARY CONTROL 2025/26 SUMMARY PERIOD END DATE 31 October 2025 Total Budget Spend to Date Projected Spend Annual RAG Status Use of Earmarked Reserves Variance after the use of Earmarked Reserves £000 £000 £000 £000 % £000 £000 Resources 4,901 12,247 6,208 1,307 26.7% 833 474 Regulatory and Regeneration 5,213 2,841 5,017 (196) -3.8% 52 (248) People & Technology 10,458 6,644 10,450 (8) -0.1% 39 (47) Citizens, Culture and Facilities 18,776 11,174 18,842 66 0.4% 195 (129) Education, Learning and Attainment 137,699 80,446 138,355 656 0.5% 359 297 Roads and Neighbourhood 18,124 10,757 18,627 503 2.8% 276 227 899 376 655 (244) -27.1% 0 (244) Miscellaneous Services 7,899 9,081 9,004 1,105 14.0% 1,000 105 Requisition (VJB) 880 220 880 0 0.0% 0 0 Requisition (SPT) 1,611 403 1,611 (0) 0.0% 0 0 Requisition (HSCP) 93,442 23,361 93,442 (0) 0.0% 0 0 General Services Delivery sub-total 299,903 157,549 303,091 3,188 1.1% 2,754 435 Non-Service Budgets Loan Charges 19,592 4,898 16,102 (3,490) -17.8% 0 (3,490) Capital Receipts used to fund Loan Charges (2,884) 0 (2,884) 0 0.0% 0 0 Suspense Transfer to Reserves 0 (2,273) (2,273) (2,273) 0.0% (2,273) 0 Transfer to Reserves re SPFO reductions 4,294 0 0 (4,294) -100.0% (4,294) 0 Non GAE Allocation (8,453) 0 (8,453) 0 0.0% 0 0 Non-Service Budgte sub-total 12,549 2,625 2,492 (10,057) -80.1% (6,567) (3,490) Total Expenditure 312,452 160,174 305,583 (6,869) -2.2% (3,813) (3,055) Council Tax (45,426) (11,357) (45,426) 0 0.0% 0 0 Revenue Support Grant (174,222) (43,555) (174,222) 0 0.0% 0 0 Non Domestic Rates (84,737) (21,184) (84,737) 0 0.0% 0 0 Central Government Funding (1,672) (418) (1,672) 0 0.0% 0 0 Use of reserves (6,395) (1,599) (6,395) 0 0.0% 0 0 Total Resources (312,452) (78,113) (312,452) 0 0.0% 0 0 Net Expenditure (0) 82,061 (6,869) (6,868) 0.0% (3,813) (3,055) Department Summary Variance Housing and Employability General Services Delivery
Page 2
WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 RESOURCES SUMMARY PERIOD END DATE 31 October 2025 Total Budget Spend to Date Projected Spend Annual RAG Status Use of Earmarked Reserves Variance after the use of Earmarked Reserves £000 £000 £000 £000 % £000 £000 291 119 292 1 0% 0 1 1,538 791 1,723 185 12% 152 33 2,201 4,119 2,201 0 0% 0 0 2,424 1,669 2,917 492 20% 427 65 437 217 460 23 5% 26 (3) (29) 0 (29) 0 0% 0 0 (1,072) (175) (1,077) (5) 0% 0 (5) 1,195 1,414 1,300 105 9% 0 105 (2,029) 4,093 (1,524) 506 -25% 228 278 (55) 0 (55) 0 0% 0 0 4,901 12,247 6,208 1,307 27% 833 474Total Net Expenditure Finance Cost of Collection of Council Tax Cost of Collection of Rates Rent Rebates & Allowances Corporate Asset Maintenance Office Accommodation Corporate Assets Variance Service Summary Service / Subjective Summary Finance Service Centre Audit Revenues & Benefits
Page 3
WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 REGULATORY AND REGENERATION SUMMARY PERIOD END DATE 31 October 2025 Total Budget Spend to Date Projected Spend Annual RAG Status Use of Earmarked Reserves Variance after the use of Earmarked Reserves £000 £000 £000 £000 % £000 £000 1,609 837 1,572 (38) -2% 0 (38) 575 225 526 (48) -8% 0 (48) (221) (172) (215) 6 -3% 0 6 885 472 836 (49) -5% 0 (49) 557 137 569 12 2% 52 (40) 605 331 615 10 2% 0 10 Economic Development 1,204 1,011 1,115 (89) -7% 0 (89) 5,213 2,841 5,017 (196) -4% 52 (248) Democratic and Registration Service Legal Services/Trading Standards Licensing Environmental Health Planning Variance Total Net Expenditure Service / Subjective Summary Service Summary Procurement
Page 4
WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 PEOPLE AND TECHNOLOGY PERIOD END DATE 31 October 2025 Total Budget Spend to Date Projected Spend Annual RAG Status Use of Earmarked Reserves Variance after the use of Earmarked Reserves £000 £000 £000 £000 % £000 £000 902 509 926 24 3% 0 24 1,863 1,024 1,905 42 2% 27 15 5,092 3,698 5,090 (2) 0% 0 (2) Central Administration Support 2,602 1,402 2,517 (84) -3% 0 (84) 0 12 12 12 0% 12 0 10,458 6,644 10,450 (8) 0% 39 (47) Variance Total Net Expenditure Transactional Services Provision for Legal Fees & Settlements Information Services Strategic People and Change Service / Subjective Summary Service Summary
Page 5
WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 CITIZENS, CULTURE AND FACILITIES PERIOD END DATE 31 October 2025 Total Budget Spend to Date Projected Spend Annual RAG Status Use of Earmarked Reserves Variance after the use of Earmarked Reserves £000 £000 £000 £000 % £000 £000 277 165 285 7 3% 0 7 1,386 644 1,352 (34) -2% 0 (34) 241 129 240 (2) -1% 0 (2) Clydebank Town Hall 339 187 335 (4) -1% 0 (4) Libraries 1,833 1,037 1,803 (30) -2% 0 (30) Arts and Heritage 306 132 219 (87) -28% 0 (87) Catering Services 5,095 2,958 5,432 337 7% 0 337 Building Cleaning 2,128 1,172 2,066 (62) -3% 0 (62) Building Cleaning PPP (95) 68 (127) (32) 34% 0 (32) Facilities Assistants 2,739 1,354 2,560 (179) -7% 0 (179) Facilities Management 305 315 434 129 42% 150 (21) Events 28 68 20 (8) -29% 0 (8) Leisure Management 4,094 2,885 4,120 26 1% 45 (19) School Crossing Patrollers 99 60 105 6 6% 0 0 6 18,776 11,174 18,842 66 0% 195 (129) Variance Total Net Expenditure Citizen Services Service / Subjective Summary Service Summary Communications & Marketing Performance & Strategy
Page 6
WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 EDUCATION, LEARNING AND ATTAINMENT PERIOD END DATE 31 October 2025 Total Budget Spend to Date Projected Spend Annual RAG Status Use of Earmarked Reserves Variance after the use of Earmarked Reserves £000 £000 £000 £000 % £000 £000 Primary Schools 34,525 20,597 34,753 228 1% 0 228 Secondary Schools 35,781 20,952 35,744 (37) 0% 124 (161) Specialist Educational Provision 23,413 12,581 23,548 135 1% 5 130 Psychological Services 681 438 691 10 1% 0 10 Sport Development / Active Schools 627 461 627 0 0% 0 0 Early Education 19,305 10,003 19,435 131 1% 0 131 PPP 18,400 12,541 18,435 35 0% 0 35 Creative Arts 618 363 648 30 5% 30 0 Curriculum for Excellence 72 26 72 0 0% 0 0 Central Admin 966 699 1,035 69 7% 100 (31) Workforce CPD 288 154 287 (1) 0% 0 (1) Performance & Improvement 485 274 488 3 1% 0 3 Education Development 2,539 1,356 2,592 53 2% 100 (47) 137,699 80,446 138,355 656 0% 359 297 Variance Service Summary Service / Subjective Summary Total Net Expenditure
Page 7
WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 ROADS AND NEIGHBOURHOOD PERIOD END DATE 31 October 2025 Total Budget Spend to Date Projected Spend Annual RAG Status Use of Earmarked Reserves Variance after the use of Earmarked Reserves £000 £000 £000 £000 % £000 £000 Transport, Fleet & Maintenance Services (99) (29) (0) 99 -100% 0 99 Roads Services 2,397 2,148 2,507 110 5% 150 (40) Outdoor Services 299 25 349 50 17% 0 50 Burial Grounds (245) (314) (196) 49 -20% 0 49 Crematorium (1,057) (309) (893) 164 -16% 0 164 Waste Services 10,023 3,615 10,148 125 1% 0 125 Depots 0 419 0 0 0% 0 0 Ground Maintenance & Street Cleaning 4,767 3,670 4,766 (1) 0% 16 (17) Shared Prosperity Fund 0 0 0 0 0% 0 0 Working 4 U 2,039 1,532 1,945 (94) -5% 110 (204) 18,124 10,757 18,627 502 3% 276 226 Service / Subjective Summary Service Summary Variance Total Net Expenditure
Page 8
WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 HOUSING AND EMPLOYABILITY PERIOD END DATE 31 October 2025 Total Budget Spend to Date Projected Spend Annual RAG Status Use of Earmarked Reserves Variance after the use of Earmarked Reserves £000 £000 £000 £000 % £000 £000 Homelessness Services 828 462 854 26 3% 0 26 Resettlement Services 0 16 (262) (262) 0% 0 (262) Private Sector Housing 16 10 16 0 0% 0 0 Private Sector Housing Grant 43 25 43 0 0% 0 0 Energy Efficiency Scotland Area Based Scheme 0 0 0 0 0% 0 0 Anti Social Behaviour & CCTV 305 164 297 (8) -3% 0 (8) Housing Maintenance Trading Organisation (293) (301) (293) 0 0% 0 0 899 376 655 (244) -27% 0 (244) Variance Total Net Expenditure Service / Subjective Summary Service Summary
Page 9
WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2025/26 MISCELLANEOUS PERIOD END DATE 31 October 2025 Total Budget Spend to Date Projected Spend Annual RAG Status Use of Earmarked Reserves Variance after the use of Earmarked Reserves £000 £000 £000 £000 % £000 £000 6,747 8,448 7,843 1,096 16% 1,000 96 1,152 633 1,161 9 1% 0 9 7,899 9,081 9,004 1,105 14% 1,000 105 Variance Total Net Expenditure Service / Subjective Summary Chief Executive and Chief Officers Service Summary Sundry Services
Page 10
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % Revenues & Benefits 2,424 2,917 492 65 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Office Accommodation 1,195 1,300 0 105 9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Corporate Assets (2,029) (1,524) 228 278 -14% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Economic Development 1,204 1,115 0 (89) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Administration Support 2,602 2,517 (84) (84) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Employee turnover is ahead of budget together with an uplift in recharges None required. Favourable variance is anticipated. This service relates to Economic Development within West Dunbartonshire The favourable variance is mainly attributable to employee costs anticipating an underspend of 123k. This is due to superannuation costs being lower than budgeted and current staff vacancies. The current underspend in employee costs will be partially off-set by the reduction in recharge income of £32k.The remaining £2k is due to small vacancies in the service. The Service will continue to monitor and review costs. Underspend is anticipated. People & Technology Adverse variance due to asset rationalisation, with property disposals that were previous rental income generating capital receipts that contribute to the wider budget position. A review of rental income will be undertaken in 2025/26, to inform future planning for 2026/27. An ongoing cost pressure of £50k has been introduced for future years due to higher property valuation costs. Employee turnover savings are mitigating the £50k rise in Property costs linked to last year’s increases. The Service will continue to monitor and review costs and reduce overspends as appropriate. Overspend anticipated. This service provides asset and estate management Provision of Shared Office Accommodation. The adverse variance is attributable to higher than anticipated electricity costs versus budget. None. Adverse variance The service provided by this area deal with benefits, council tax and debt recovery. Overspend on employee costs due to shortfall in achieving the £79k turnover target. None required. Adverse Variance 31 October 2025 Budget Details Resources Variance Analysis RAG Status Regulatory and Regeneration This services deals with administration functions within the Authority.
Page 11
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 October 2025 Budget Details Variance Analysis RAG Status Arts and Heritage 306 219 0 (87) -28% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Catering Services 5,095 5,432 0 337 7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning 2,128 2,066 0 (62) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Assistants 2,739 2,560 0 (179) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Primary Schools 34,525 34,753 0 228 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools 35,781 35,744 124 (161) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service area includes all Primary Schools. The cost of upkeep of grounds is likely to be at the level charged in 2024/25 resulting in an overspend (£56k) and teacher costs are forecasting an overspend of (£495k) as a result of payments to cover teacher absencees.These overspends are offset by a number of underspends , the principal ones being gas/electricity (£215k) and non-teacher vacancies £107k). none possible adverse variance This service area includes all Secondary Schools. In addition to greater school meal income (£21k) there are a number of underspends , the principal ones being gas/electricity/NDR (£88k) and clothing grants (£45k). none necessary favourable variance Education , Learning and Attainment Favourable variance This service provides cleaning services across all council buildings. There is a favourable variance against employee costs as a result of vacancies. None. Favourable variance Adverse variance None. This service provides Facility Assistants throughout WDC buildings. There is a favourable variance against employee costs as a result of vacancies. None. This service provides the provision & protection of Arts & Heritage There is a favourable variance against employee costs as a result of vacancies. none necessary Favourable variance Citizens, Culture and Facilities Catering Services across WDC Although there is a favourable variance against employee costs as a result of vacancies this has been offset by an adverse variance against income. The income budget was overstated and includes £350k which was also shown within General Revenue Grant income. This was highlighted as a 2026/27 budget pressure in the June 2025 Finance Update to Council.
Page 12
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 October 2025 Budget Details Variance Analysis RAG Status Specialist Educational Provision 23,413 23,548 5 130 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Early Education 19,305 19,435 0 131 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The principal reason for the adverse variance is an overspend on employee costs following the recent job evaluation of grade 3 and 4 staff (£320k inc. backdating to August 2024). The is partly offset by a projected underspend on out of authority placements. none possible adverse variance The principal reason for the adverse variance is an overspend on employee costs (£142k) due to the Grade 3 and 4 job evaluation and the likely non-achievement of the turnover target. In addition, payments to private providers are greater than budget following the sharp increase in the number of eligible 2 year olds in these nurseries (£109k). Underspends across a range of budgets have reduced the overall adverse variance. none possible adverse variance This service area covers all ASN Services. This services area includes all Early Years establishments within West Dunbartonshire.
Page 13
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 October 2025 Budget Details Variance Analysis RAG Status Transport, Fleet & Maintenance Services (99) 2,507 0 99 -100% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,057) (893) 0 164 -16% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 10,023 10,148 0 125 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service provides crematorium services within the Council area Income from cremations is anticipated to be £164k less than budgeted mainly due to a new crematorium recently opened in East Dunbartonshire. This budget is uncontrollable and may change throughout the year. The Service will continue to monitor and review costs and reduce overspends as appropriate. Overspend anticipated. Waste Collection and Refuse disposal services Employee costs are anticipated to overspend by £116k mainly due to turnover not being met. Supplies and Services are anticipated to overspend by £21k due to higher levels of tonnage than anticipated and levels of inflation. Transport costs are expected to overspend by £66k principally due to internal recharges of £28k which are required to ensure the Service can fully operate and £30k for repairs and maintenance of vehicles due to the age of the vehicles and fuel costs of £8k. Waste removal Income is expected to under-recover by £30k due to a reduction in the level of waste collection to external customers. This shortfall is off-set by additional income from internal recharges and general sales of £136k, resulting in an overall anticipated additional income of £106k.The remaining £26k variance is due to small variances throughout the service. The Service will continue to monitor and review costs and reduce overspends as appropriate. Overspend anticipated. Transport services across WDC. Transport Services is operated on behalf of services across the Council. An under recovery on income is anticipated as while the service fully allocates all costs out to appropriate services there is currently a mis-alignment between the expenditure and income budgets. This will need to be corrected in future budgets. None available as cannot recharge out more than the service costs to run. Under recovery of income anticipated. Roads and Neighbourhood
Page 14
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 October 2025 Budget Details Variance Analysis RAG Status Working 4 U 2,039 1,945 110 (204) -10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Resettlement Services 0 (262) (262) (262) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Sundry Services 6,747 7,843 1,000 105 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Loan Charges 19,592 16,102 (3,490) (3,490) -18% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Resettlement service aims to support refugees in establishing a safe, stable and independent life within the local community Receipt of resettlement grant with costs incurred within other service areas. The income has not been reallocated as it all sits within the General Fund. No mitigating action Over recovery is expected. Interest and other charges on council borrowing Loan charges are showing a £3.490m favourable variance against budget as a result of the Council’s Finance Team, in conjunction with our Treasury Advisers (MUFG), identifying an opportunity to terminate £33.1m of long-term fixed rate loans in return for a discounted repayment amount. The four loans were due to mature between 2064 and 2078. None possible at present Underspend anticipated Miscellaneous This service area budgets for non departmental specific costs such as pensions costs, external grants, external audit fees and insurance costs. The service heading also holds a number of general savings options which have still to be fully allocated e.g. procurement targets. The overspend is mainly as a result of additional compensatory added years (CAY) payments for unfunded pensions as a result of an increase in the number of employees who left the council in 2024/25 though the Voluntary redundancy and Early Retirement Scheme (£100k). Income and expenditure will continue to be monitored throughout the year. An overall adverse variance is anticipated at this time Other Housing and Employability Provision of Working 4U Service. The underspend is mainly due to staffing. Savings on staffing were allocated over a two year period (2025/26 and 2026/27). However, additional external funding from UK Shared Prosperity Fund (UKSPF) has been received which requires additional staffing. Therefore, staffing from posts which were taken as savings for next year have been moved to UKSPF This year thereby allowing additional savings to be achieved in year one. None required Favourable variance anticipated.
Page 15
WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 October 2025 Budget Details Variance Analysis RAG Status Suspense transfer to Reserves 0 (2,273) (2,273) 0 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome transfer to reserves re SPFO reduction 4,294 0 0 (4,294) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome None Required Increase in earmarked reserve balance None Required Balance to be transferred to earmarked Reserves Release of suspense balances to Earmarked Reserves A review of the Council’s suspense accounts has identified material sums sitting in suspense accounts which have accumulated over a number of years which can be released back to earmarked reserves as agreed in the October finance update. Balance of in year SPFO saving Balance of SPFO in year saving to be transferred to earmarked reserves to smooth the budget gap in future years.