Item 10 Appendix 1

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WEST DUNBARTONSHIRE COUNCIL APPENDIX 1
REVENUE BUDGETARY CONTROL 2025/26
SUMMARY
PERIOD END DATE 31 January 2026
Total Budget Spend to Date Projected Spend Use of Earmarked
Reserves
Variance after
the use of
Earmarked
Reserves
Annual RAG
Status
£000 £000 £000 £000 % £000 £000
Resources 4,901 12,549 5,903                        1,002 20.4% 687 315 
Regulatory and Regeneration 5,213 4,511 4,954                        (259) -5.0% 52 (311) 
People & Technology 10,460 9,555 10,379                      (81) -0.8% 16 (97) 
Citizens, Culture and Facilities 18,776 16,550 18,890                      114 0.6% 211 (97) 
Education, Learning and Attainment 138,396 116,553 139,531                    1,135 0.8% 359 776 
Roads and Neighbourhood 18,125 18,040 18,460                      335 1.9% 276 59 
908 383 639                           (269) -29.6% 0 (269) 
Miscellaneous Services 7,899 8,545 8,834                        935 11.8% 1,000 (65) 
Requisition (VJB) 880 733 880                           0 0.0% 0 0 
Requisition (SPT) 1,611 1,343 1,611                        (0) 0.0% 0 0 
Requisition (HSCP) 94,103 78,419 94,103                      (0) 0.0% 0 0 
General Services Delivery sub-total 301,273 267,182 304,184 2,911 1.0% 2,601 311 
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 (2,702) (2,702) (2,702) 0.0% (2,702) 0 
Transfer to Reserves re SPFO reductions 4,294 0 0 (4,294) -100.0% (4,294) 0 
Non GAE Allocation (8,453) (7,044) (7,803) 650 -7.7% 0 650 
Non-Service Budget sub-total 12,549 (4,848) 2,713 (9,836) -78.4% (6,996) (2,840) 
Total Expenditure 313,821 262,334 306,897 (6,924) -2.2% (4,395) (2,529) 
Council Tax (45,426) (37,855) (45,426) 0 0.0% 0 0 
Revenue Support Grant (175,591) (146,840) (176,208) (617) 0.4% 0 (617) 
Non Domestic Rates (84,737) (70,614) (84,737) 0 0.0% 0 0 
Central Government Funding (1,672) (1,393) (1,672) 0 0.0% 0 0 
Use of reserves (6,395) (5,329) (6,395) 0 0.0% 0 0 
Total Resources (313,821) (262,032) (314,438) (617) 0.2% 0 (617) 
Net Expenditure 0 302 (7,541) (7,541) 0.0% (4,395) (3,146) 
Department Summary Variance
Housing and Employability
General Services Delivery