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Item 10 Appendix 4

West Dunbartonshire Council · 25 March 2026
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Page 1

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 
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 Intromissions 200,000             200,000                 -                      200,000                      Build up of reserve to pay for future liability for historic child abuse cases (as agreed at Council october 2024)         
5 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. 
6 Regulatory - Underspend in 'design panel' budget for IDOX
upgrade
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.         
7 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.         
8 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.         
9 Business Support 220,000 220,000                 -                      220,000                      Business Loans Scotland Income to be used for future business support activity over the next 2-3 years.
10 OD & Change Training Budget 8,773                  8,773                      -                      -                      8,773                           Funding allocated to meet defined training needs       
11 Previous provision for equal pay/holiday pay 194,663             194,663                 -                      9,499                  185,164                      Balance for outstanding equal pay/holiday pay claims and associated legal expenses.
12 Education recovery (ELT) 29,834               29,834                    21,310               29,834               -                               Balance to be utilised in ASN in new academic year (post August 2025) to cover the cost of out of authority placements
13 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 Include
14 Ending Core curriculum charges 129,000             129,000                 92,143               129,000             -                               Balance to be utilised for classroom materials (eg technical, home economics) in secondaries in new academic year (post August 2025)
15 Ukraine 78,000               (78,000) -                          -                      -                              Can be released in 2025/26 as teacher costs already covered by existing budgets
16 Removal of music instruction fees 30,000               30,000                    21,429               30,000               -                               Balance to be utilised in new academic year (post August 2025) to expand opportunities for music education
17 Modern Apprentice 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.           
18 Employability 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 continued
support over a longer period of time.
19 Community Renewal Fund 9,220 9,220                      -                      9,220                          The balance will be used to cover premises costs at the Levengrove Training Centre and aligns with the Community Renewal Fund priorities;
to ensure the continued delivery of Project Search. A specialist employability programme for young people with autism and/or learning
disabilities. Secure, appropriate, and fully‑equipped premises are essential for delivering the intensive, on‑site training, employer
engagement, and workplace readiness activities that underpin the Project Search model.
RESOURCES
REGULATORY & REGENERATION
PEOPLE & TECHNOLOGY
EDUCATION
ROADS & NEIGHBOURHOOD

Page 2

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 
To be carried
forward into 26/27 
Description 
£ £ £  £  £  £
20 Refugee Resettlement 499,255             499,255                 -                      -                      499,255                      EMR to be used to cover resettlement costs in future years if there is a timing difference between expenditure and Scottish Government
grant income.
21 Empty Home 150,000 150,000                 -                      150,000                      EMR to be used to provide interest free or low interest loans to property owners to renovate or bring their empty properties back into use,
for sale of rental. 
22 CCTV Network Upgrade 21,000               21,000                    -                      -                      21,000                         Contribution for the costs of the CCTV project.
23 Set up a an energy Household Energy Support Fund using
£250,000
15,990               (3,425) 12,565                    12,000               12,565               -                               Fund set up to support residents who require crisis support to ensure their properties remain heated.
24 Cost of Living 1: Enhancement to the Schools Summer
Programmed. £100,000 per year for 4 years.
200,000             200,000                 70,193               100,000             100,000                      Balance from £100k to be used to cover holiday activities outwith summer period (as reported to Education Committee Sept 2025)
25 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.
85,633               (60,633) 25,000                    25,000                         To cover the cost and assist families just above to eligibility threshold for free school meals who have been unable to pay for a school meal.
£50,401 released for 2026/27 budget.
26 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.
27 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
28 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.
29 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.
30 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 into 2026/27 to be used.
31 Transfer to Foodbank support fund 151,680             151,680                 31,680               31,680               120,000                    
32 £12k over 4 years 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 assist with the provision of food parcels.
33 £12k over 4 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 assist with the provision of food parcels.
34 £12k over 4 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 assist with the provision of food parcels.
35 Flourishing  Faifley 1,150 0 1,150 Cover the running costs of the group’s ceramics club, enabling it to remain low cost, promote social inclusion, and help alleviate some of the
impacts of the cost of living crisis.
36 Bankie Talk 2,150 0 2,150 Providing revenue funding to ease financial pressures and allow them to focus on future proofing the service.
37 Whitecrook Community action Group 3,000 0 3,000 To support families who require assistance, we will provide food parcel service Whitecrook Community Action Group with £3000 to support
the delivery of 200 family (two adults, two children) food parcels. 
38 Glenhead Community Centre, Duntocher 7,000 0 7,000 Support towards the costs of  refurbishment  to create a low-cost soft play facility for families, including a dedicated sensory room. Providing
support towards the cost of the works
39 Uncommitted Cost of Living 128,599 (128,599) 0 0 0 0 Uncommitted Cost of Living Fund.  As agreed on 4 March 2026 released to balance the 2026/27 budget.
TOTAL USE OF SERVICE RESERVES          2,774,210           1,472,863                4,233,773               484,616           1,050,543                   3,196,530
HOUSING & EMPLOYABILITY
COST OF LIVING

Page 3

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 
To be carried
forward into 26/27 
Description 
£ £ £  £  £  £
40 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. 
41 Smoothing Fund 1,220,826          (16,000) 1,204,826              550,199             550,199             654,627                     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.                                                                                                                                             
42 Reduction in Strathclyde Pension Fund Employer Contribution 4,355,000          4,294,000 8,649,000              -                      8,649,000                   Build up of the SPFO saving to be used to balance the budget in future years as agreed in 2023/24.
43 2026/27 Budgeted use of reserves -                      911,357 911,357                 911,357                      As agreed at the budget meeting on 4 March 2026  -reserves to be used to balance the 2026/27 budget
TOTAL USE OF STRATEGIC RESERVES          6,168,826           6,381,357             12,550,183           1,143,199           1,550,199                 10,999,984 
TOTAL USE OF EARMARKED RESERVES           8,943,036 £7,854,220            16,783,956           1,627,815           2,600,742                 14,196,514
STRATEGIC RESERVES