Item 15 Appendix 4
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.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EARMARKED BALANCES 2025/26 BY CHIEF OFFICER DEPARTMENT Amount b/fwd into 25/26 from 24/25 25/26 Transfers in/(Out) 25/26 Estimate 25/26 Spend to Date 25/26 Probable Outturn 25/26 to be released To be carried forward into 26/27 Description £ £ £ £ £ £ £ 1 Revs & Bens: Social Welfare Fund 374,103 374,103 - 374,103 - To pay the balance of Scottish Welfare Fund grants expenditure funded by the Scottish Government. Carried forward to 2025/26. 2 Revs & Bens: DWP funding 53,000 53,000 - 53,000 - To support activities related to Housing Benefit and Council Tax Reduction, including system enhancements scheduled for completion in FY25/26. 3 Financial Service Centre: Automation Team (VKY) 26,284 26,284 - 26,284 - Expenditure linked to the VKY Automation contract approved in 2020/21 as part of the Robotic Process Automation (RPA) rollout. 4 Regulatory - New document management system 90,000 90,000 - 45,000 45,000 The Planning and Building Standards require a new document management system to replace the current system. The current timeline is to procure over two years due to the different stages in the process and the time needed to undertake them. 5 Regulatory - Underspend in 'design panel' budget for IDOX upgrade (new 23/24) 7,000 7,000 7,000 7,000 - This balances relates to the initial stages of designing the new Planning and Building Standards document management system and will be spent this financial year. 6 Developer Contributions 379,000 379,000 - 379,000 These are financial or in-kind contributions received from developers and are associated with specific agreements. They need to be retained and used for the purposes specified in the individual agreements. 7 Energy Efficiency 330,000 330,000 - 330,000 The funds relate to a Scottish Government Grant received some years ago for energy efficiency projects. A programme of energy improvement projects will be developed with the potential to recycle savings back to the fund. 8 OD & Change Training Budget (new 23/24) 8,773 8,773 - 8,773 - Funding allocated to meet defined training needs 9 Previous provision for equal pay/holiday pay 194,663 194,663 - 11,948 182,715 Balance for outstanding equal pay/holiday pay claims and associated legal expenses. 10 Education recovery (ELT) 29,834 29,834 10,655 29,834 - Balance to be utilised in ASN in new academic year (post August 2025) to cover the cost of out of authority placements 11 Whole Family Wellbeing Funding 69,862 69,862 69,862 69,862 - Balance included in overall WFWB plan for 2025/26 to cover staffing costs and Edge of Care services from Includem 12 Ending Core curriculum charges 129,000 129,000 46,071 129,000 - Balance to be utilised for classroom materials (eg technical, home economics) in secondaries in new academic year (post August 2025) 13 Ukraine 78,000 78,000 - 78,000 - Can be released in 2025/26 as teacher costs already covered by existing budgets 14 Removal of music instruction fees 30,000 30,000 10,714 30,000 - Balance to be utilised in new academic year (post August 2025) to expand opportunities for music education 15 Modern Apprentice 23/24 underspend 177,494 177,494 - - 177,494 The Balance will be used as part of the four year modern apprenticeship programme to cover payment across financial years. The funding will be fully utilised in year five of the programme. 16 European Social Fund 442,000 442,000 - 442,000 This fund will be used for the development and delivery of key employability initiatives to support vulnerable groups allowing for contiuned support over a longer period of time. 17 Refugee Resettlement 499,255 499,255 - - 499,255 EMR to be used to cover resettlement costs in future years if there is atiming difference between expenditure and Scottish Government grant income. 18 Empty Home 150,000 150,000 - 150,000 19 CCTV Network Upgrade 21,000 21,000 - - 21,000 Contribution for the costs of the CCTV project. RESOURCES REGULATORY & REGENERATION PEOPLE & TECHNOLOGY EDUCATION HOUSING & EMPLOYABILITY ROADS & NEIGHBOURHOOD
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EARMARKED BALANCES 2025/26 BY CHIEF OFFICER DEPARTMENT Amount b/fwd into 25/26 from 24/25 25/26 Transfers in/(Out) 25/26 Estimate 25/26 Spend to Date 25/26 Probable Outturn 25/26 to be released To be carried forward into 26/27 Description £ £ £ £ £ £ £ 20 Set up a an energy Household Energy Support Fund using £250,000 15,990 15,990 12,000 12,000 3,990 Fund set up to support residents who require crisis support to ensure their properties remain heated. 21 Cost of Living 1: Enhancement to the Schools Summer Programmed. £100,000 per year for 4 years. 200,000 200,000 66,905 100,000 - 100,000 Balance from £100k to be used to cover holiday activities outwith summer period (as reported to Education Committee Sept 2025) 22 Cost of Living 2: Create a 4 year School Meal Cost Hardship Fund to help families struggling with the cost of living. £60,000 per year. 92,661 92,661 92,661 To cover the cost and assist families just above to eligibility threshhold for free school meals who have been unable to pay for a school meal. 23 Cost of Living 3: Additional Support for Apprenticeships. £50,000 per year for 4 years. 150,000 150,000 50,000 50,000 100,000 The Apprenticeship Investment Programme being part of a broader programme which is over a four year period. Payments can cover more than one financial year and therefore the reserves ensures continuity of the programme. 24 Cost of Living 4: Fund the successful spending on Sport & Leisure for children during holiday times for the next 4 years. £45,000 per year. 107,040 107,040 45,000 45,000 62,040 Additional payments to WDLT for holiday activities (eg gym and swimming classes) provided over Easter ,summer and autumn 25 Cost of Living 6: Transitional Funding Support to Y-Sort-It over 4 years. £39,000 per year 78,000 78,000 39,000 39,000 39,000 Transitional funding support for Y-Sort It over a four year period to give them time to secure external funding. 26 Cost of Living 7: Introduce a programme of creative engagement and learning focused on supporting people through recovery and improving wellbeing. £5,000 per year for 4 years. 10,000 10,000 - 10,000 The £5k for each of the four years was partially spent in 23/24 and 24/25 and will be fully spent in 25/26 once Glencairn and the new museum space in Clydebank are opened. 27 Provide 64,000 for family fund day events in 2023/24 and the following three years (approx 32 events at £2,000 per event) 32,000 32,000 16,000 16,000 16,000 Provision of Family fun days within West Dunbartonshire Council over a four year period This is year three of the four years and therefore £16k will be carried forward inot 2026/27 to be used. 28 Community Transition Fund 151,680 151,680 31,680 151,680 - 29 £12k over 43years to Renton Community Food Hub from April 2024 to March 2028 (formerly Tontine Food Parcels) 9,000 9,000 3,000 3,000 6,000 Subsidy provided to food banks over a three year period to asist with the provision of food parcels. 30 £12k over 3 years to Lomond Food Pantry from April 2024 to March 2028 9,000 9,000 3,000 3,000 6,000 Subsidy provided to food banks over a three year period to asist with the provision of food parcels. 31 £12k over 3 years to Time for Tully from April 2024 to March 2028 9,000 9,000 3,000 3,000 6,000 Subsidy provided to food banks over a three year period to asist with the provision of food parcels. 32 Uncommitted Cost of Living 128,599 128,599 128,599 Uncommitted Cost of Living Fund TOTAL USE OF SERVICE RESERVES 2,781,238 1,301,000 4,082,238 413,888 1,207,484 78,000 2,796,754 33 Voluntary Redundancy & Early Retirement Reserve 593,000 1,192,000 1,785,000 593,000 1,000,000 - 785,000 Funding for voluntary redundancy and Early retirement linked to 25/26 savings. 34 Smoothing Fund 1,220,826 - 1,220,826 546,400 546,400 - 674,426 The smoothing fund is being used to offset service overspends where savings/efficiencies have not been achieved in year. See Appendix 6 for details of where the smoothing fund has been applied (£528k). A further £18k will also be met from the smoothing fund in relation to the delays in the recruitment of the council's Digital Officer. It is anticipated that these costs will be offset by savings in 26/27. 35 Reduction in Strathclyde Pension Fund Employer Contribution 4,355,000 - 4,355,000 - 4,294,000- - 8,649,000 Build up of the SPFO saving to be used to balance the budget in future years as agreed in 2023/24. TOTAL USE OF STRATEGIC RESERVES 6,168,826 1,192,000 7,360,826 1,139,400 - 2,747,600 - 10,108,426 TOTAL USE OF EARMARKED RESERVES 8,950,064 2,493,000 11,443,064 1,553,288 - 1,540,116 78,000 12,905,180 STRATEGIC RESERVES COST OF LIVING