Item 13 Appendix 3
West Dunbartonshire Council · 17 June 2026
Back to West Dunbartonshire Council — 17 June 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 Actual Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % Audit 291 195 0 (96) 0% Service Description Main Issues / Reason for Variance Revenues & Benefits 2,424 3,019 427 167 7% Service Description Main Issues / Reason for Variance Cost of Collection of Council Tax (1,072) (905) 0 167 0% Service Description Main Issues / Reason for Variance Corporate Assets (2,050) (980) 204 866 -42% Service Description Main Issues / Reason for Variance Democratic and Registration Service 1,609 1,556 0 (53) 0% Service Description Main Issues / Reason for Variance Environmental Health 575 458 0 (117) 0% Service Description Main Issues / Reason for Variance 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 remaining overspend (£304K) relates to an under recovery of rental income. A full review of rentals will be carried out 26/27. The main reason for the variance is due to current levels of vacancies (£77k) and additional income generated for environmental health services provided (£38k). The remaining variance (£2k) is due to small variance across the service. The service provided by this area deal with benefits, council tax and debt recovery. The primary contributing factor is £146k relating to the Scottish Welfare Fund (SWF), which is offset by RSG income. The majority of the variance arises from deferred income recognised within service, as the associated commitments will not be fulfilled until FY27. This service collects Council tax from local residents. The services also provides support and advice to those residents regarding council tax. The £332k FY26 bad debt provision for Council Tax has been reallocated to the service, with the overall impact partially mitigated by the increase in statutory additions. 31 March 2026 Budget Details Resources Internal audit of council services. Favourable variance arising from underspend in staffing costs due to vacant posts. Variance Analysis RAG Status Regulatory and Regeneration This services deals with the administration functions and Democratic Services within the Authority. The main reasons for the variance is the current level of vacancies within the service (£45k). The remaining variance (£8k) is due to various small variances across the service area. 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.
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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 Actual Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 March 2026 Budget Details Variance Analysis RAG Status Licensing (221) (275) 0 (54) 0% Service Description Main Issues / Reason for Variance Planning 557 505 218 (270) 39% Service Description Main Issues / Reason for Variance This Service provides Building & Planning services. The variance is mainly due to additional income of (£144k) generated from planning applications, and building warrants, lower employee costs than anticipated due to delays and difficulties filling vacancies within the service (£44k). Payments to Other Bodies were (£88k) lower due to payments to Glasgow City Region external partners being less that expected. The remaining £6k is due to small variances within the service. This service provides all licensing on behalf of the Council. The variance is mainly due to receipt of adianta income (£54k), mainly for taxi licences.
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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 Actual Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 March 2026 Budget Details Variance Analysis RAG Status Strategic People and Change 1,863 1,806 2 (58) 0% Service Description Main Issues / Reason for Variance Information Services 5,093 4,908 0 (185) 0% Service Description Main Issues / Reason for Variance Central Administration Support 2,602 2,502 0 (100) 0% Service Description Main Issues / Reason for Variance Libraries 1,833 1,757 0 (76) 0% Service Description Main Issues / Reason for Variance Arts and Heritage 306 192 0 (114) -37% Service Description Main Issues / Reason for Variance Catering Services 5,077 5,557 11 468 9% Service Description Main Issues / Reason for Variance Facilities Assistants 2,665 2,474 0 (191) -7% Service Description Main Issues / Reason for Variance This service provides the provision & protection of Arts & Heritage There is a favourable variance against employee costs as a result of vacancies. There is a small favourable variance against employee costs (£33k) and electricity/gas (£24k) with the balance from additional income. This service provides Facility Assistants throughout WDC buildings. There is a favourable variance against employee costs as a result of vacancies. This service area provides general ICT support to the Council and also supports transformational change and modernisation of working practices through technology. The favourable position reflects several factors: £57k of reduced expenditure on printer lease costs following the transition to a new supplier; £26k lower printing and copy costs across WDC; £27k favourable variance on ISDN transition costs; £54k favourable variance on computer software costs driven by the M365 licence renewal; and £21k of increased budgeted recharges for computer software to other services. Citizens, Culture and Facilities Catering Services across WDC Although there is a small favourable variance against employee costs (£30k) as a result of vacancies this has been offset by adverse variances against kitchen equipment repairs/purchases (£118k) 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 was ahead of budget together with an uplift in recharges This service includes the provision of Library, Culture and Museums within West Dunbartonshire People & Technology This service area provides strategic and operational HR advice, H&S advice and guidance (including fire safety) and strateigc and operational risk management. The variance was primarily driven by reduced Occupational Health expenditure of £39k, with £29k relating to the 2025/26 burden being overstated due to the inclusion of VAT. In addition, £8k of training costs have been carried forward to FY27 with the remaining balance across variance lines - employee costs, events, supplies and lower Paye settlement agreement (PSA). This services deals with administration functions within the Authority.
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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 Actual Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 March 2026 Budget Details Variance Analysis RAG Status Primary Schools 35,041 35,101 0 60 0% Service Description Main Issues / Reason for Variance Secondary Schools 35,876 35,913 124 (87) 0% Service Description Main Issues / Reason for Variance Specialist Educational Provision 23,471 23,724 35 218 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The 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 £12k for non-achievement of turnover ) - and an overspend on transport (£567k). Payments for teachers to cover absences (£21k) were also greater than budgeted. Whilst the purchase of 6 additional buses has reduced the number of taxi contracts the payback period for the one-off cost of £255k , charged directly to the taxi budget within the service , was always projected to be more than one year.The use of taxis will remain essential for some children given their individual needs (£136k). As a result of the additional buses and a reduction in other internal users the recharge from Transport Services is anticipated to be higher (£169k).These overspends are partly offset by a projected underspend on out of authority placements (£575k) and increase staff recharges to grants and other service areas (£129k). 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 This service area includes all Primary Schools. Recharges for upkeep of grounds and refuse collection were greater than budgeted resulting in an overspend (£76k) and teacher costs were £711k overbudget as a result of payments to cover teacher absences .In addition, supplies & services, mainly classroom materials, were over budget (£65k).These overspends are offset by a number of underspends - gas/electricity (£273k), clothing grants (£55k), non-teacher vacancies (£117k). Finally, there was additional income from recharges to Early Years for shared campus property costs (£187k) and additional grant and commercial income from early start clubs (£155k) This service area includes all Secondary Schools. Teacher cover costs, mainly cover, are greater than anticipated (£324k) and recharges for upkeep of grounds were greater than budgeted resulting in an overspend (£30k). There are however a number of underspends - gas/electricity/NDR (£79k) , lower EMA payments (£35k) , clothing grants (£45k) and exam fees (£16k) ,and lower transport costs (especially on both SPT bus contracts and reduced taxi usage, £132k).In addition there was greater school meal income (£123k) and favourable variances on some miscellaneous income budgets (£10k). This service area covers all ASN Services. Education , Learning and Attainment
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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 Actual Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 March 2026 Budget Details Variance Analysis RAG Status Early Education 19,346 19,729 0 383 2% Service Description Main Issues / Reason for Variance The reason for the adverse variance is an overspend on employee costs (£313k) due to the Grade 3 and 4 job evaluation and the 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 (£83k) and the net position from cross boundary charging is adverse (£30k). An underspend against childminding (£30k) and income from pre-entitlement hours (£13k) has reduced the overall adverse variance. This services area includes all Early Years establishments within West Dunbartonshire.
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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 Actual Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 March 2026 Budget Details Variance Analysis RAG Status PPP 18,373 18,145 0 (228) 0% Service Description Main Issues / Reason for Variance Education Development 2,539 2,398 70 (211) 3% Service Description Main Issues / Reason for Variance Transport, Fleet & Maintenance Services (99) 2,261 0 99 -100% Service Description Main Issues / Reason for Variance Roads Services 2,329 2,261 150 (218) -9% Service Description Main Issues / Reason for Variance Outdoor Services 300 241 0 (59) 0% Service Description Main Issues / Reason for Variance Crematorium (1,072) (843) 0 229 -21% Service Description This service covers the outdoor sporting facilities provided by WDC and public conveniences The variance is mainly due to property costs (£79k) which is due to utiltiy costs being less than budgeted. The remaining balance of is due to small variances across the Service. This service provides crematorium services within the Council area This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols Employee costs are underspent by £419k due to current levels of vacancies. Property has overspend by £46k mainly due to additional rates payments. Transport and plant overspent by £178k due to the current vehicles on hire to ensure that planned works are undertaken and supplies and services overspent by £290k mainly due to materials required to undertake planned works. Payments to other bodies are underspent by £49k due to lower than anticipated payments to Greenspace which is due to level of works carried out for them. Income has over recovered by £264k due to additional unplanned works which were undertaken on behalf of other Services,. Transport services across WDC. Transport Services is operated on behalf of services across the Council. An under recovery on 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 was agreed at Council 17 December to rectify this from 2026/27 budget. 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 Roads and Neighbourhood 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 and a reduction in our estimate for banked hours payment to BAM
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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 Actual Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 March 2026 Budget Details Variance Analysis RAG Status Main Issues / Reason for Variance Employee costs are overspent by £32k due to overtime and non achievement of turnover savings. Property costs are showing a favourable variance of £43k due to utility costs being lower than anticipated. Income from cremations is £231k less than budgeted partly due to a new crematorium recently opened in East Dunbartonshire and the remainder due to number of cremations undertaken. This budget is uncontrollable and changes throughout. The remaining balance of £9k is due to a small variance within supplies and services.
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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 Actual Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 March 2026 Budget Details Variance Analysis RAG Status Waste Services 10,074 9,888 0 (186) -2% Service Description Main Issues / Reason for Variance Working 4 U 2,039 1,957 181 (263) -13% Service Description Main Issues / Reason for Variance Provision of Working 4U Service. The underspend is mainly due to employee costs as a result of achieving savings of £206,500 within the current financial year and in year vacancies. The service received additional in year funding, which was maximised resulting in further savings. Waste Collection and Refuse disposal services Employee costs overspent by £159k mainly due to turnover not being met. Supplies and services are underspent £246k mainly due a reduction in the costs for tonnage in relation to waste collection. Additional income of £92k was received manly due to brown bin waste permits. The remaining £8k variance is due to small variances throughout the service.
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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 Actual Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 March 2026 Budget Details Variance Analysis RAG Status Homelessness Services 837 737 0 (100) 0% Service Description Main Issues / Reason for Variance Resettlement Services 0 (964) 0 (964) 0% Service Description Main Issues / Reason for Variance Sundry Services 6,768 7,468 1,184 (460) -7% Service Description Main Issues / Reason for Variance Loan Charges 16,708 11,657 0 (5,051) -30% Service Description Main Issues / Reason for Variance 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. Interest and other charges on council borrowing Loan charges are showing a £5.029m 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 resulting in a £3.4m benefit to the General Fund. The four loans were due to mature between 2064 and 2078. The remaining favourable variance is a result a statutory accounting adjustment to loan charges. Miscellaneous This service area budgets for non departmental specific costs such as pensions costs, external grants, external audit fees and insurance costs. The service heading also holds a number of general savings options which have still to be fully allocated e.g. procurement targets. The main reason for this favourable variance is due to a number of underspends across the service. An underspend on employee costs of £183k mainly due to the underspend on unfunded pension costs and the apprenticeship levy, an underspend on empty property costs £405k and the remainder across various other budget lines . This is offset by the increase in the provision for legal fees £450k and procurement savings not being achieved £435k. Other Housing and Employability This service seeks to prevent homelessness occurring across the authority and improves access to support services The service has efficiently managed its operational and commissioned budgets to delver a range of underspends. In addition, the service has generated additional housing benefit income because there has been an increase in the number of temporary flats.
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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 Actual Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 31 March 2026 Budget Details Variance Analysis RAG Status Suspense transfer to Reserves 0 (3,212) (3,212) 0 0% Service Description Main Issues / Reason for Variance Transfer to reserves re SPFO reduction 4,294 (408) (4,702) 0 0% Service Description Main Issues / Reason for Variance Revenue Support Grant (175,591) (176,208) 0 (617) 0% Service Description Main Issues / Reason for Variance Non GAE Allocation (8,453) (7,701) 0 752 -9% Service Description Main Issues / Reason for Variance Central Government Funding (1,672) (2,347) (675) (675) 40% Service Description Main Issues / Reason for Variance The main reason for this favourable variance is due to additional money received for expenditure already built into the budget. This represents the funding from Scottish Government 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 budget reflects funding received from Central Government The UK Government provided funding to the council to support local recycling services. The actual amount received was greater than originally anticipated. The additional amount (£0.675m) will be earmarked to deliver future recycling initiatives. Following a recent review, there is a reduction in the recharge of central support services to non GAE services. This budget represents the recharge of central support services to non GAE services ie HRA and capital