Item 10 Appendix 3
West Dunbartonshire Council · 25 March 2026
Back to West Dunbartonshire Council — 25 March 2026 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 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 % Audit 291 219 0 (72) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Cost of Collection of Council Tax (1,072) (1,228) 0 (156) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Corporate Assets (2,029) (1,303) 228 499 -25% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Environmental Health 575 507 0 (67) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 557 504 52 (105) 9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Regulatory and Regeneration The 3 Groups within this service (Food and Business Group, Environmental Pollution Group and Community Health Protection Group) are responsible for all aspects of Environmental Health work. The reason for the favourable variance is the number of ongoing vacancies. None Required Favourable variance is anticipated. 31 January 2026 Budget Details Resources Internal audit of council services. Favourable variance arising from underspend in staffing costs due to vacant posts. No action required. A favourable variance is anticipated. Variance Analysis RAG Status This service collects Council tax from local residents. The services also provides support and advice to those residents regarding council tax. A higher than anticipated favourable income outturn is anticipated from Statutory Additions. None required. Favourable variance is anticipated. This service provides asset and estate management £250k adverse variance due to asset rationalisation, with property disposals that were previously rental‑income‑generating now contributing capital receipts to the wider budget position. The variance also now reflects £262k of Storm Eowyn damage, which cannot be absorbed within the remaining repairs and maintenance budget due to the scale of the works. An ongoing cost pressure of £50k has been introduced for future years due to higher property valuation costs. Employee turnover savings are mitigating the 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 Building & Planning services. The favourable variance is attributable to employee vacancies and income from planning pre- applications. None required. Favourable variance is anticipated.
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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 January 2026 Budget Details Variance Analysis RAG Status Economic Development 1,204 1,123 0 (81) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Administration Support 2,602 2,510 (91) (91) -4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Arts and Heritage 306 212 0 (94) -31% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Catering Services 5,095 5,469 0 374 7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Assistants 2,739 2,545 0 (194) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This services deals with administration functions within the Authority. This service relates to Economic Development within West Dunbartonshire The favourable variance is mainly attributable to employee costs anticipating an underspend of (£128k). This is due to superannuation costs being lower than budgeted and current staff vacancies. This is partially off-set by a reduction in income( £36k).The remaining (£11k) is due to small variances in the service. The Service will continue to monitor and review costs. Underspend is anticipated. People & Technology Citizens, Culture and Facilities Catering Services across WDC Although there is a small favourable variance against employee costs as a result of vacancies this has been offset by adverse variances against food purchases and kitchen equipment repairs and, particularly, 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. Employee turnover is ahead of budget together with an uplift in recharges None required. Favourable variance is anticipated. 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 Favourable variance Adverse variance
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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 January 2026 Budget Details Variance Analysis RAG Status Primary Schools 35,039 35,199 0 160 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools 35,877 35,940 124 (61) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Specialist Educational Provision 23,471 24,316 5 840 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Early Education 19,319 19,473 0 153 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Education , Learning and Attainment The principal reason for the adverse variance is an overspend on employee costs (£130k) 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 (£94k). An underspend against the food provision budget (£26k) and childminding (£33k) and income from pre-entitlement hours (£8k) has reduced the overall adverse variance. none possible adverse variance 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 (£533k) as a result of payments to cover teacher absences.These overspends are offset by a number of underspends , the principal ones being gas/electricity (£211k), clothing grants (£55k) and non-teacher vacancies (£152k). none possible adverse variance This service area includes all Secondary Schools. Teacher cover costs are greater than anticipated (£182k) but there are a number of underspends , the principal ones being gas/electricity/NDR (£87k) , clothing grants (£46k) and non-teacher vacancies (£36k).In addition to greater school meal income (£82k) none necessary favourable variance This service area covers all ASN Services. This services area includes all Early Years establishments within West Dunbartonshire. The principal reason for the adverse variance is an overspend on employee costs - mainly APT&C following the recent job evaluation of grade 3 and 4 staff (£320k inc. backdating to August 2024 plus £16k for non-achievement of turnover ) and an overspend on transport recharges (£913k) due to a change in service delivery model. These overspends are partly offset by a projected underspend on out of authority placements (£430k) Steps have been taken to reduce taxi expenditure further, with discussions ongoing with external providers about transport of children attending those facilities. We have however taken on additional runs required for both Riverside School and St. Mary's Duntocher, which have increased our costs. Discussions are ongoing with Transport Services about internal recharges, due to the reduction in other services making use of Internal Transport adverse variance
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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 January 2026 Budget Details Variance Analysis RAG Status PPP 18,400 18,240 0 (161) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Education Development 2,539 2,505 100 (134) 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Transport, Fleet & Maintenance Services (99) 2,575 0 99 -100% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,072) (884) 0 188 -18% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service area includes Vale of Leven, Clydebank High and St Peter the Apostle High Schools and St Eunan's Primary School. The costs charged to this service are Property costs and the Unitary charge. The favourable variance is due to underspends on gas/electricity. none necessary favourable variance Transport services across WDC. Transport Services is operated on behalf of services across the Council. An under recovery of 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. A cost pressure has been submitted to correct this for future budgets None available as cannot recharge out more than the service costs to run. Under recovery of income anticipated. This service includes spend in areas such as technician service, language programmes and senior phase programme. The favourable variance is due to underspends on employee costs none necessary favourable variance Roads and Neighbourhood This service provides crematorium services within the Council area Income from cremations is anticipated to be £194k less than budgeted partly due to a new crematorium recently opened in East Dunbartonshire. This budget is uncontrollable and may change throughout the year. The remaing (£5k) variance is due to small underspends in various areas. The Service will continue to monitor and review costs and reduce overspends as appropriate. Overspend anticipated.
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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 January 2026 Budget Details Variance Analysis RAG Status Waste Services 10,074 10,157 0 83 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Ground Maintenance & Street Cleaning 4,731 4,617 16 (130) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Working 4 U 2,039 1,958 110 (191) -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Collection and Refuse disposal services Employee costs are anticipated to overspend by £144k mainly due to turnover not being met. Property Costs are overspending by £25K due to an increase in Pest Control visits required at Recycling Centres and an increase in Electricity costs due to Compactors at Recycling Centres. Transport Costs are currently overspending by £43K due to repairs and maintenance required on vehicles.The overspends are partially offset by an underspend in Supplies of £64k mainly due to anticipated reduction in the costs for tonnage in relation to waste collection and £71K additional Income manly due to Brown Bin Waste Permits. The remaining £5k 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. Provision of Working 4U Service. The underspend is mainly due to staffing. Partly due to 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. The remainder is due to current levels of vacancies. None Required Favourable variance anticipated. The Service will continue to monitor and review costs and reduce overspends as appropriate. An underspend is anticipated at the year end. Provision of grounds maintenance and street cleaning services. Employee costs are underspending by £207k mainly due to current levels of vacancies. Property costs are expected to overspend of £23k driven mainly by higher than anticipated water rates. Transport costs are anticipating to underspend overall due to lower costs for Hiring of Vehicles (£51k) and lower fuel costs (£55k), These underspends are partially offset by a projected overspend of £64k in Fleet Maintainance and £25k in leasing charges. Supplies and services are expected to overspend by £60k, mainly due to payments being made for tools and equipment,. The remaining variance of £27k is due to small overspends in various areas.
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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 January 2026 Budget Details Variance Analysis RAG Status Resettlement Services 0 (260) (260) (260) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Loan Charges 19,592 16,102 0 (3,490) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Housing and Employability Other 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 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.
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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 January 2026 Budget Details Variance Analysis RAG Status Suspense transfer to Reserves 0 (2,702) (2,702) 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 Revenue Support Grant (175,591) (176,208) 0 (617) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Non GAE Allocation (8,453) (7,803) 0 650 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Following a recent review, there is a reduction in the recharge of central support services to non GAE services. None Overspend anticipated This budget represents the recharge of central support services to non GAE services ie HRA and capital 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. This represents the funding from Scottish Government None Required Increase in earmarked reserve balance None Required Balance to be transferred to earmarked Reserves The main reason for this favourable variance is due to additional money received for expenditure already built into the budget. None Required A favourable variance is anticipated