Item 11 - General Services Capital Budgetary Control Report 2025-26 to 31 January 2026 (Period 10)
West Dunbartonshire Council · 25 March 2026
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer – Resources Council: 25 March 2026 _________________________________________________________________ Subject: General Services Capital Budgetary Control Report 2025/26 to 31 January 2026 (Period 10). 1. Purpose 1.1 This report provides an update on the General Services capital financial performance to 31 January 2026. 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 9 projects detailed in Appendix 2 (Para 4.4). c) Note the reprofiling of 18 projects in Appendix 3 of (£8.178m) over the project life. 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 2027/28 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 7 as reported to Council on 17 December 2025. Exhibit 1: Revised Capital Budget as at 31 October 2025. 2025/26 (£m) Project Life (£m) Capital Budget Agreed 5 March 2025 73.780 307.818 Updates reported to Council on 27 August, 29 October and 17 December plus adjustments for year-end carried forward balances 8.439 10.125 Reprofiling reported to Council on 27 August, 29 October and 17 December (14.429) 0 Revised Capital Budget as at Period 7 67.790 317.943 ITEM 11
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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 9 projects currently showing as off-track, all of which are due to revised completion dates. • Project RES 4 (Community Success Capital Fund) is off track due to no active or pending requests for funding. • Project RES 5 (Community Sports Success) is off track due to no active or pending requests for funding. • Project RES 6 (Strathleven Place) is off track as it is dependent on the completion of a linked project that has not yet reached its required milestones. • Project RES 7 (New Sports Changing Facility Dumbarton West) is off track due to dependency on the adjacent housing development which has not progressed in line with the original programme. • Project RR 6 (Place Based Investment Programme) is off track due to a project development and tendering taking longer than anticipated. • Project RN 8 (Levelling Up Capacity Funding) is off track as the delivery of the LUF programme is taking longer than originally anticipated. • Project RN 20 (Balloch Mountain Bike Track) is off track due to identifying a suitable site to satisfy planning and ecological concerns. • Project RN 33 (Shared Prosperity Funding – Open Places) is off track as the contract award has been extended to September 2026. • Project EDUC 4 (Schools Estate Improvement Plan) is off track as spend being rephased to 2026/27 for Skills School and other relevant projects. 4.5 Appendix 3 highlights 18 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 10 assuming approval by Council of all recommendations contained within this report.
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Exhibit 2: Revised Capital Budget 2025/26 (£m) Project Life (£m) Capital Budget as at 31 October 2025 67.790 317.943 New Funding – RR 13 Pride in Place Impact Fund (Para 4.8) 0.750 1.500 Changes agreed at December Council: Approved Review of Capital Programme (Para 4.9) (1.010) (6.829) Approved Gruggies Burn Flood Alleviation Scheme (Para 4.10) 0 29.672 Approved Political Savings with Capital Implications (Para 4.11) 0 0.453 Projects completed and removed (Para 4.12) 0 (4.153) Projects complete at 31 January 2026 (Para 4.13) (0.134) (2.060) Proposed revised Capital Budget as at Period 10 67.396 336.526 Reprofiling over project life (Appendix 3) (8.178) 0 Proposed revised Capital Budget as at Period 10 subject to Council Approval 59.218 336.526 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 £67.396m. Spend as at period 10 is £31.399m (53.02%) of the current forecast spend of £59.218m. 4.8 Other minor changes to the capital plan included in the summarised plan in appendix 4 are: • New funding from Scottish Government for Pride in Place Impact Fund (RR 13) of £0.750m in 2025/26 with a further £0.750m in 2026/27. 4.9 Following the Review of West Dunbartonshire Councils Capital Programme paper approved at council on 17 December 2025 with one amendment per the motion, the below changes have been applied to the capital plan: • Projects removed (total £2.172m) o Legal Case Management System (RR 1) - £0.033m o Installation of Solar PV at Clydebank Leisure Centre (RR 2) - £0.057m o Leisure Energy Projects (RR 3) - £0.226m o Securing Sites to make safe (RR 11) - £0.030m o Waste Transfer Station (RN 17) - £1.821m o Kilmaronock Cemetery Extension (RN 22) - £0.005m • Projects with reduced budget allocation (total £1.899m) o Finance Ledger System (RES 11) - £0.200m o A813 Road Improvement Phase 1 (RN 9) - £0.121m o River Leven Flood Prevention Scheme (RN 12) - £0.420m
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o East End Park Resurfacing (RN 19) - £0.171m o Creation of 3 all new weather pitches (RN 23) - £0.799m o Development of Workforce Management System (P&T 4) - £0.188m • Projects with reduced recurring budget allocation (total £2.758m) o Regeneration/Local Economic Development (RR 4) - £1.233m o Public non-adopted paths and roads (RN 13) - £0.448m o ICT Modernisation HSCP (HSCP 2) - £0.850m o Community Alarm Upgrade (HSCP 3) - £0.227m 4.10 Following the Gruggies Burn Flood Alleviation Scheme paper approved at council on 17 December 2025 an additional £29.672m has been added to the capital plan in RN 11. 4.11 As agreed in the Finance Update paper taken to council on 17 December 2025 3 Political savings options were approved by members which had capital implications. These have been added to the capital plan in 2026/27. o CCTV Upgrade at Depots (RN 37) - £0.050m o Gully Motor Purchase (RN 38) - £0.275m o Purchase of 3 mini buses (added to RN 5 Vehicle Replacement) - £0.128m 4.12 Following the above adjustments, historic project life budgets for projects completed and removed have been applied which reduces project life by £3.559m. 4.13 Additionally the below projects have been completed at 31 January 2026: o Cost of Living (RES 3) o Hybrid Meetings Equipment (RR 12) o Vale of Leven Cemetery (RN 15) o East End Park Resurfacing (RN 19) o Digital Inclusion (EDUC 2) 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 8.1 The main risks are as follows:
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(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: 10 March 2026 Person to Contact: Lynsey Dickson, Finance Business Partner 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 Capital Budgetary Control Report (P3) – Council 27 August 2025
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Review of Hybrid Meetings of Council and Committees – Council 27 August 2025 Capital Budgetary Control Report (P5) – Council 29 October 2025 Capital Budgetary Control Report (P7) – Council 17 December 2025 Review of West Dunbartonshire Councils Capital Programme – Council 17 December 2025 Gruggies Burn Flood Alleviation Scheme – Council 17 December 2025 Financial Update – Council 17 December 2025 Wards Affected: All Wards