Item 16 - General Services Capital Report Budgetary Control Report 2025 26 to 31 October 2025 (Period 7)
West Dunbartonshire Council · 17 December 2025
Back to West Dunbartonshire Council — 17 December 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer – Resources Council: 17 December 2025 _________________________________________________________________ Subject: General Services Capital Budgetary Control Report 2025/26 to 31 October 2025 (Period 7). 1. Purpose 1.1 This report provides an update on the General Services capital financial performance to 31 October 2025. 2. Recommendations 2.1 Members are asked to: a) Note the current position of the 2025/26 General Services capital budget. b) Approve the revised completion dates in respect of 2 projects detailed in Appendix 2 (Para 4.4). c) Note the reprofiling of 6 projects in Appendix 3 of (£3.074m) over the project life. d) Approve £0.170m of additional capital budget for HSCP aids and adaptations (Para 4.9) e) Approve £0.500m of additional capital budget for Roads and Neighbourhood for Food Waste Vehicles (Para 4.10) 3. Background 3.1 On 5 March 2025 the Council approved the updated General Services Capital Plan for 2025/2026 to 2034/35. The three years from 2025/26 to 2026/28 were approved in detail with the remaining years being indicative. The budget agreed was £73.780m for 2025/26 and £307.818m for the project life budget. 4. Main Issues 4.1 Exhibit 1 sets out the revised capital budget at period 5 as reported to Council on 29 October 2025. Exhibit 1: Revised Capital Budget as at 31 August 2025. 2025/26 (£m) Project Life (£m) Capital Budget Agreed 5 March 2025 73.780 307.818 Updates reported to Council on 27 August and 29 October plus adjustments for year-end carried 7.900 9.086 ITEM 16
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forward balances Reprofiling reported to Council on 27 August and 29 October (11.355) 0 Revised Capital Budget as at Period 5 70.325 316.904 4.2 Progress against the 2025/26 capital plan is detailed in: Appendix 1 – Project Life Summary by Chief Officer Appendix 2 – Off Track Projects Appendix 3 – Changes to Capital Plan for Noting Appendix 4 – All Approved Projects 4.3 The overall programme summary report at Appendix 1 shows that planned expenditure against the budget is currently on track. Note Appendix 1 is constructed assuming all changes in this report are approved. 4.4 Appendix 2 highlights 2 projects currently showing as off-track, both of which are due to revised completion dates. Project RN23 (Creation of 3 new all weather pitches at Argyll Park, Lachie Stewart Memorial Park and Mountblow playing fields) is off track due to a delay in planning and Argyll and Mountblow now expect to go to tender early 2026. Project EDUC5 (Free School Meals Expansion) is off track due to resource constraints and planning requirements, project expected to be complete 2026/27. 4.5 Appendix 3 highlights 6 projects where the expenditure requires to be reprofiled but there is no need for additional budget. 4.6 Exhibit 2 sets out the revised capital budget at period 7 assuming approval by Council of all recommendations contained within this report. Exhibit 2: Revised Capital Budget 2025/26 (£m) Project Life (£m) Capital Budget as at 31 August 2025 70.325 316.904 Additional Funding – RR 6 Place Based Investment Programme (Para 4.8) 0.369 0.369 Approved Capital Bid – Aids and Adaptations (Para 4.9) (added to HSCP1) 0.170 0.170 Approved RN36 Capital Bid – Food Waste Vehicles (Para 4.10) 0 0.500 Proposed revised Capital Budget as at Period 7 70.864 317.943 Reprofiling over project life (Appendix 3) (3.074) 0 Proposed revised Capital Budget as at Period 7 subject to Council Approval 67.790 317.943
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4.7 Appendix 4 shows all projects with approved in year and project life budgets as well as anticipated expenditure. It highlights that the 2025/26 budget is £70.864m. Spend as at period 7 is £22.030m (32.50%) of the current forecast spend of £67.790m. 4.8 Other minor changes to the capital plan included in the summarised plan in appendix 4 are: Additional funding from Scottish Government for Place Based Investment Programme (RR 6) of £0.369m. 4.9 Members are asked to approve a capital budget of £0.170m to HSCP aids and adaptations. This bid has been reviewed by the Strategic Asset Management Group who recommend that £0.170m is added to the Capital plan to allow the Health and Social Care Partnership team to provide upgrades to service users homes to enable them to live safely at home. Previously budget was reduced as part of the capital programme review approved by members on 21 December 2022, whilst confirming that this budget line would be closely monitored. The addition to the capital plan reflects this. This project has been included in appendix 4 (included within HSCP 1). 4.10 Members are asked to approve a capital budget of £0.500m to Roads and Neighbourhood for Food Waste Vehicles. This bid has been reviewed by the Strategic Asset Management Group who recommend that £0.500m is added to the Capital plan to procure 4 food waste vehicles to allow food waste to be recycled separately from garden waste. An element of this cost will be funded through the Extended Producer Responsibility funding. This project has been included in appendix 4 (RN 36). 5. Option Appraisal 5.1 No option appraisal was required for this report. 6. People Implications 6.1 There are no people implications. 7. Financial and Procurement Implications 7.1 The report notes the projected in-year financial position for capital budgets. 8. Risk Analysis
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8.1 The main risks are as follows: (a) The reported variances should be viewed in the knowledge that there are a number of variable factors which could arise between now and 31 March which could affect the year end results for capital budgets. (b) As a consequence of current market conditions, inflation is high and interest rates continue to be volatile. To forecast for the full year costs budget assumptions have been required. These assumptions continue to change regularly and therefore it is likely the projected year end budgetary position will change from that reported. 9. Equalities Impact Assessment (EIA) 9.1 No equalities impact assessment was required in relation to this report. 10. Environmental Sustainability 10.1 No assessment of environmental sustainability was required in relation to this report. 11. Consultation 11.1 All services involved in delivering the capital budgets have been consulted in the compilation of this report. 12. Strategic Assessment 12.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the strategic priorities of the Council’s current Strategic Plan. This report forms part of the financial governance of the Council. ______________ Laurence Slavin Chief Officer – Resources Date: 19 November 2025 Person to Contact: Lynsey Dickson Council Offices, Church Street, Dumbarton E-mail: lynsey.dickson@west-dunbarton.gov.uk Appendices: Appendix 1 – Project Life Summary by Chief Officer Appendix 2 – Off Track Projects Appendix 3 – Changes to Capital Plan for Noting Appendix 4 – All Approved Projects Background Papers: General Services Capital Plan Update - Council 6 March 2024 General Services Capital Plan Update - Council 5 March 2025
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Capital Budgetary Control Report (P3) – Council 27 August 2025 Review of Hybrid Meetings of Council and Committees – Council 27 August 2025 Capital Budgetary Control Report (P5) – Council 29 October 2025 Wards Affected All Wards