Item 13 Appendix 4
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.
Some pages contain no extractable text. They may be blank, graphics or scanned pages. OCR has not been applied.
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 Transfer to/From Reserves 25/26 Transfers In/(Out)/ (Released) 25/26 Estimate 25/26 Actual Spend 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) 0 - - - 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 53,000 147,000 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 59,570 30,430 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 - 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 373,309 373,309 150,854 222,455 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 325,000 325,000 - 325,000 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 0 - - - 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 12,972 181,691 Balance for outstanding equal pay/holiday pay claims and associated legal expenses. RESOURCES REGULATORY & REGENERATION PEOPLE & TECHNOLOGY
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 Transfer to/From Reserves 25/26 Transfers In/(Out)/ (Released) 25/26 Estimate 25/26 Actual Spend To be carried forward into 26/27 Description £ £ £ £ £ £ 12 Education recovery (ELT) 29,834 29,834 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 - 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 129,000 129,000 129,000 - 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) 0 - - - Can be released in 2025/26 as teacher costs already covered by existing budgets 16 Removal of music instruction fees 30,000 30,000 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 70,913 106,581 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. 20 UK Shared Prosperity 18,000 790,895 808,895 808,895 The fund represents the UKSPF Grant allocation 25/26. The carry forward has been applied under fund flexibility extention rules to enable the completion of UKSPF outcomes up until the new programme end date of September 2026. 21 UKSPF community grants 2,641 0 2,641 2,641 Community Benefit grants are donations made to W4U for activities/items selected from WDC wishlist as detailed on WDC webpage. Funds are for specific items of expenditure and do not relate to general revenue items of WDC. There is no restriction that donations have to be spent within the financial year. 22 Extended Producer Responsibility 675,000 675,000 675,000 This fund will be used to deliver future recycling initiatives EDUCATION ROADS & NEIGHBOURHOOD
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 Transfer to/From Reserves 25/26 Transfers In/(Out)/ (Released) 25/26 Estimate 25/26 Actual Spend To be carried forward into 26/27 Description £ £ £ £ £ £ 23 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. 24 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. 25 CCTV Network Upgrade 21,000 21,000 - 21,000 Contribution for the costs of the CCTV project. 26 Set up a an energy Household Energy Support Fund using £250,000 15,990 0 15,990 12,565 3,425 Fund set up to support residents who require crisis support to ensure their properties remain heated. 27 Cost of Living 1: Enhancement to the Schools Summer Programmed. £100,000 per year for 4 years. 200,000 200,000 99,717 100,283 Balance from £100k to be used to cover holiday activities outwith summer period (as reported to Education Committee Sept 2025) 28 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. 92,661 (57,786) (13,300) 21,575 11,407 10,168 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. 29 Cost of Living 3: Additional Support for Apprenticeships. £50,000 per year for 4 years. 150,000 150,000 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. 30 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 24,200 82,840 Additional payments to WDLT for holiday activities (eg gym and swimming classes) provided over Easter ,summer and autumn 31 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 Transitional funding support for Y-Sort It over a four year period to give them time to secure external funding. 32 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. 33 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 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. 34 Transfer to Foodbank support fund 151,680 151,680 31,680 120,000 26/27 Commitment to support foodbanks as approved by Council March 2026 35 £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 6,000 Subsidy provided to food banks over a three year period to assist with the provision of food parcels. 36 £12k over 4 years to Lomond Food Pantry from April 2024 to March 2028 9,000 9,000 3,000 6,000 Subsidy provided to food banks over a three year period to assist with the provision of food parcels. HOUSING & EMPLOYABILITY COST OF LIVING
Page 4
WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EARMARKED BALANCES 2025/26 BY CHIEF OFFICER DEPARTMENT Amount b/fwd into 25/26 from 24/25 Transfer to/From Reserves 25/26 Transfers In/(Out)/ (Released) 25/26 Estimate 25/26 Actual Spend To be carried forward into 26/27 Description £ £ £ £ £ £ 37 £12k over 4 years to Time for Tully from April 2024 to March 2028 9,000 9,000 3,000 6,000 Subsidy provided to food banks over a three year period to assist with the provision of food parcels. 39 Flourishing Faifley 1,150 1,150 - 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.40 Bankie Talk 2,150 2,150 - 2,150 Providing revenue funding to ease financial pressures and allow them to focus on future proofing the service. 41 Whitecrook Community action Group 3,000 3,000 - 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. 42 Glenhead Community Centre, Duntocher 7,000 7,000 - 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 43 Uncommitted Cost of Living 0 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 2,652,639 58,571 2,765,424 5,476,634 1,333,677 4,142,957
Page 5
WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EARMARKED BALANCES 2025/26 BY CHIEF OFFICER DEPARTMENT Amount b/fwd into 25/26 from 24/25 Transfer to/From Reserves 25/26 Transfers In/(Out)/ (Released) 25/26 Estimate 25/26 Actual Spend To be carried forward into 26/27 Description £ £ £ £ £ £ 44 Voluntary Redundancy & Early Retirement Reserve 593,000 220,000 972,000 1,785,000 1,131,103 653,897 Funding for voluntary redundancy and Early retirement linked to 25/26 savings. 45 Smoothing Fund 1,220,826 (16,000) 0 1,204,826 559,853 644,973 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 (£504k). A further, £16k will also be met from the smoothing fund in relation to the shortfall in the generation of site income from television/film productions within Comms & Marketing and £38k in the delay in transfer of community facilities within leisure management and £2k due to the delayed recruitment of the Digital Officer within Strategic People and Change. 1 Prudential Target (Future Years) - 0 - - - 46 Reduction in Strathclyde Pension Fund Employer Contribution 4,355,000 4,701,000 9,056,000 - 9,056,000 Build up of the SPFO saving to be used to balance the budget in future years as agreed in 2023/24. 47 2026/27 Budgeted use of reserves - 911,758 0 911,758 - 911,758 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 1,115,758 5,673,000 12,957,584 1,690,956 11,266,628 TOTAL USE OF EARMARKED RESERVES 8,821,465 1,174,329 8,438,424 18,434,218 3,024,633 15,409,585 STRATEGIC RESERVES
Page 6
No embedded text on this page.