Item 15 Appendix 2
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 2 HRA REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 31 March 2026 PERIOD 12 Budget 2025/26 Actual 2025/26 £000 £000 £000 % Employee Costs 7,855 7,630 (225) -3% Main Issues Outcome Budget 2025/26 Actual 2025/26 £000 £000 £000 % Property Costs 1,264 1,351 87 7% Main Issues Anticipated Outcome Budget 2025/26 Actual 2025/26 £000 £000 £000 % Transport Costs 154 208 54 35% Main Issues Anticipated Outcome Underspend Subjective Analysis Variance 2025/26 RAG Status Subjective Description HRA property costs out with the repair and maintenance of council dwellings. This includes rates for shops and offices, utility costs, insurance, cost of HRA offices. Variance Narrative Council agreed at its October 2025 meeting to an early termination of the owners' block building insurance contract. The early termination requires the HRA to pay a termination fee of £187,000. Insurance premium costs also came in over budget. Underspends across other property budgets minimised the overspend. Overspend Subjective Description HRA transport costs, primarily caretaking service. Variance Analysis Subjective Analysis Variance 2025/26 RAG Status Subjective Description Employees charged to the HRA. This excludes employees recharged through the Central Support Allocation model. Variance Narrative A higher than budgeted pay award and increased employer national insurance costs created a cost pressure. This pressure was offset by a recharge of staff cost to services out with the HRA revenue account including the homelessness service, the housing maintenance service and the HRA capital account. Variance Narrative Increased vehicle hire costs were the cause of the overspend. Overspend Variance Analysis Subjective Analysis Variance 2025/26 RAG Status Variance Analysis
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 HRA REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 31 March 2026 PERIOD 12 Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Supplies, Services And Admin 418 477 59 14% Main Issues Anticipated Outcome Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Support Services 2,584 3,074 490 19% Main Issues Anticipated Outcome Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Repairs & Maintenance 12,173 12,342 169 1% Main Issues Anticipated Outcome Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Open Space Maintenance 908 843 (65) -7% Main Issues Anticipated Outcome Greenspace works across HRA open space. Ad-hoc greenspace works within the curtilage of void properties and within properties let to the homeless service. Variance Narrative Officers reviewed the frequency and specification of greenspace works and delivered spending reductions in line with tenant priorities. Underspend Subjective Description Subjective Description Responsive and planned repair and maintenance services to houses and lockups and income recovered from tenant rechargeable and owner occupier repairs. Variance Narrative A high volume of repair orders and ongoing inflationary pressures are driving up costs, with the most significant pressure across responsive repair budgets. Officers reviewed the repairs spend and identified savings against the 2025/26 repair and maintenance revenue budget by transferring qualifying repair spend to the HRA capital programme, primarily revenue funded works that extends asset lifespan. Furthermore, Electrical Installation Condition Report (EICR) spend that is complementary to the environmental sensor installation programme has also been funded from the HRA capital programme. Overspend Variance Analysis Subjective Analysis Forecast Variance 2025/26 RAG Status Subjective Analysis Forecast Variance 2025/26 RAG Status Variance Analysis Subjective Description Administrative and ICT software costs including telephony and the cost of publishing and distributing the Housing News. Variance Narrative Increased computer software costs and increased Housing News cost were the cause of the overspend. Overspend Variance Analysis Subjective Analysis Forecast Variance 2025/26 RAG Status Subjective Description The HRA share of central support services ( Finance. ICT, HR, Contact Centre, Revenues and Benefits, Corporate Admin Support etc) Variance Narrative The Central Support Allocation model was refreshed during 2025/2026. The refresh led to an increased charge to Housing Revenue Account. Overspend Variance Analysis Subjective Analysis Forecast Variance 2025/26 RAG Status
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 HRA REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 31 March 2026 PERIOD 12 Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Bad Debt Provision 1,119 1,812 693 62% Main Issues Anticipated Outcome Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Void Loss (Council Tax / Lost Rents) 831 1,060 229 28% Main Issues Anticipated Outcome Overspend The Council needs to make prudent provision for the non collection of HRA debt. HRA debt has been increasing as officers more stringently apply the rechargeable repairs policy for repairs caused by tenant neglect / abuse. These debts are difficult to collect because tenants often have multiple other debts with the council and others. A review of the bad debt provision identified a need to further increase the amount set aside for irrecoverable debt. Overspend Variance Analysis Subjective Analysis Forecast Variance 2025/26 RAG Status Subjective Description Lost rental income for void houses and lockups and the cost of council tax on long term void properties. Variance Narrative There has been a reduction in the number of void properties. However the reduction was less than budgeted leading to void loss and council tax payments for longer term void houses exceeding budget. The service continues to work with the council tax team / the assessor service to secure maximum relief for several of our longer-term void properties. Variance Narrative Variance Analysis Subjective Analysis Forecast Variance 2025/26 RAG Status Subjective Description Provision for uncollected rent across range of HRA debts, including rent arrears, rechargeable repairs and factoring services.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 HRA REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 31 March 2026 PERIOD 12 Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % Loan Charges / CFCR 29,055 27,337 (1,718) -6% Main Issues Anticipated Outcome Budget 2025/26 Forecast Spend 2025/26 £000 £000 £000 % House Rental Income (55,961) (56,139) (178) 0% Main Issues Anticipated Outcome A prudent approach was taken when setting the income budget from 2025/26 given the uncertainty over the timing of new build and buy back properties being available for rent. Rental income was slightly more than budget. Over-recovery Subjective Analysis Forecast Variance 2025/26 RAG Status Subjective Description Income from the letting of housing stock to tenants and to the homeless service. Variance Narrative Variance Analysis Variance Analysis Subjective Analysis Forecast Variance 2025/26 RAG Status Subjective Description Loans Fund repayments and the payment of interest and expenses on outstanding HRA debt. Variance Narrative HRA capital debt at 31 March 2025 was lower than forecast and this has reduced debt servicing costs across debt repayment and debt interest. Furthermore, HRA capital spend 2025/26 is less than budget, lowering the HRA borrowing requirement in 2025/26 and, consequently, lowering interest payments. Finally, Council agreed in October 25 to transfer £1.992m of Energy Efficiency Scotland Area Based Scheme (EESABS) funding to the HRA. This funding will be used to reduce HRA capital debt, further lowering HRA debt interest payments. Underspend