Item 12 Appendix 3
West Dunbartonshire Council · 26 August 2026
Back to West Dunbartonshire Council — 26 August 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 2026/27 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % Finance 1,727 1,806 0 80 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Legal Services/Trading Standards 877 812 0 (65) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Information Services 5,414 5,479 0 65 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Administration Support 3,110 3,230 0 120 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome An adverse variance is shown within employee costs, as a result of the annual turnover target not being achieved. Overall, the WDC turnover target is expected to be achieved, consistent with previous years. Adverse variance £74k adverse employee costs due to turnover savings currently forecast to be below target. £45k adverse variance arising from increased postage costs . Outsourced printing budget centralised in CAS for FY27. Mitigating actions, including reducing postal notifications, have already been implemented; however, the service continues to face an ongoing cost pressure of £45k based on FY26 spend. Overall, the WDC turnover target is expected to be achieved, consistent with previous years. Adverse variance This service area provides general ICT support to the Council and also supports transformational change and modernisation of working practices through technology. People & Technology None required. Favourable Variance The service provided by this area deals with Accountancy, Capital, Treasury, Reconciliations and Cash An adverse variance is shown within employee costs, as a result of the annual turnover target not being achieved. Achieving the turnover target is dependent on employees vacating their posts. As such there is no specific action that can be taken to ensure the target is achieved. In the event that any vacancies do arise consideration will be given to delaying recruitment to help achieve the turnover target. Adverse variance 30 June 2026 Budget Details Resources Variance Analysis RAG Status Regulatory and Regeneration This services provides legal advice to the Council. The main reason for this favourable variance is due to the current level of vacancies within the service (£96k), partially off-set by sequestration income being lower than anticipated (£26k). The remaining variance (£5k) is due to various small adverse variances across the service area. This services deals with administration functions within the Authority.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2026/27 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 30 June 2026 Budget Details Variance Analysis RAG Status Primary Schools 35,783 36,386 0 603 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools 36,670 37,188 0 519 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Early Education 21,451 21,706 0 255 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome PPP 13,929 13,833 0 (96) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Admin 948 969 100 (79) -8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 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 an underspend on utility costs. none necessary This service area covers Education Directorate The favourable variance is due to underspends on general supplies & services as well as lower Free School Meal holiday payments caused by a continued reduction in pupil numbers. none necessary favourable variance favourable variance This adverse variance against employee costs (£394k) is a result of the turnover target not being achieved. This is partly offset by lower property costs (£56k) and greater income (£88k) particularly from pre-entitlement hours . none possible adverse variance This service area includes all Primary Schools. There is a projected employee cost overspend of £565k, primarily due to the increased requirement for cover arrangements associated with long-term teaching staff absences. SPT bus contracts have come in higher than budget (£56k).There are some minor favourable variances across property costs. Wider action on long-term sickness management being enhanced further adverse variance This service area includes all Secondary Schools. There is a projected employee cost overspend of £287k, primarily due to the increased requirement for cover arrangements associated with long-term teaching staff absences. SPT bus contracts have come in higher than budget (£122k). The balance of the adverse variance is largely attributable to turnover not being achieved and miscellaneous variances across the service. Wider action on long-term sickness management being enhanced further adverse variance This services area includes all Early Years establishments within West Dunbartonshire. Education , Learning and Attainment
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2026/27 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 30 June 2026 Budget Details Variance Analysis RAG Status Education Development 2,509 2,426 0 (83) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Roads Services 2,647 2,540 0 (107) -4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Burial Grounds (87) (19) 0 68 -79% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (957) (906) 0 51 -5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service provides burial services within the Council area The service is forecasting an overspend of £68k. £30k within employee costs due to turnover savings not being achieved and £38k in income due to the number of burials anticipated. The number of burials may change throughout the year and the anticipated outcome will be updated accordingly. The service will continue to monitor and review all other areas of expenditure. An overspend is anticipated at the year end. This service provides crematorium services within the Council area There is a projected overspend on employee costs partly due to not achieving turnover and partly due to the reintroduction of Saturday openings for cremations. There is also a forecast under recovery in income of £46k due to the number of cremations being lower than budgeted. The number of cremations may change throughout the year and the anticipated outcome will be updated accordingly. The service will continue to monitor and review all other areas of expenditure. Overspend anticipated. This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols Employee costs are expected to underspend by £71k due to current levels of vacancies within the service. Rates within property costs are higher than budgeted resulting in an overspend of £42k and transport and plant is showing an overspend of £59k mainly due to the anticipated internal fleet maintenance charge for vehicles operated by the service. Street lighting within supplies and services is expected to underspend by £170k, which is due to previous reductions in the cost of electricity after budgets were allocated and agreed. The remaining £33k is due to various small variances across the service. The service will continue to monitor all spend across the service. Underspend This service includes spend in areas such as technician service, language programmes and senior phase programme. The favourable variance is due to an underspend on employee costs none necessary favourable variance Roads and Neighbourhood
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2026/27 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 30 June 2026 Budget Details Variance Analysis RAG Status Waste Services 11,059 11,220 0 161 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Ground Maintenance & Street Cleaning 5,023 5,190 0 168 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Homelessness Services 925 630 0 (295) -32% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Resettlement Services 0 201 0 201 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The service supports refugees to settle and integrate within local communities. Grant funding is dependent on the number of individuals settling within the area. The early forecast is for service expenditure to exceed grant funding by £200,000. Maximise grant income through successful claims to UK and Scottish governments. Year end overspend. The Service will continue to monitor and review costs and reduce overspends as appropriate. An overspend is anticipated Provision of grounds maintenance and street cleaning services. Staff costs are showing an overspend of £24k due to full turnover not being fully achieved. It is projected that property costs will overspend by £32k mainly due to utility costs and water rates being higher than anticipated. Income is showing an under recover by £121k due to a reduction in the level of works that will be undertaken in 2026/27. The remaining £9k is due to an underspend on supplies and services. Housing and Employability The service seeks to prevent homelessness occurring across the authority and improves access to support services. Vacant posts across the service will deliver an employee cost underspend. None A year end underspend Waste Collection and Refuse disposal services Employee costs are projected to be overspent by £257k mainly due to turnover savings not being met. Supplies and services are expected to underspend by £79k mainly due to tonnage costs for waste disposal being lower than budgeted and income is showing an over recovery of £42k due mainly due the sale of additional brown bin permits. The remaining £25k is due to various small adverse variances across the service. The Service will continue to monitor and review costs and reduce overspends as appropriate. Overspend anticipated.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2026/27 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Projected Spend Use of EMR Variance after the use of EMR £000 £000 £000 £000 % 30 June 2026 Budget Details Variance Analysis RAG Status Loan Charges 22,958 23,558 0 600 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Non GAE Allocation (7,623) (8,100) 0 (477) 6% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Interest and other charges on council borrowing Loan charges are projected to be higher than budget due to interest rates continuing to increase at a faster rate than forecast as a result of the current economic climate. None possible at present Year end overspend is anticipated Other The central support allocation was reviewed as part of the 2025/26 year-end process, and the budget was reduced before the review had been fully concluded. The projection now reflects the outcome. None Underspend anticipated This budget represents the recharge of central support services to non GAE services ie HRA and capital