Item 12 Appendix 4
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 4 MONITORING OF EARMARKED BALANCES 2026/27 BY CHIEF OFFICER SERVICE Revised 26/27 Estimate 26/27 Actual Spend 26/27 Probable Outurn To be carried forward into 27/28 Description £ £ £ £ 1 Intromissions 147,000 401,000 200,000- 347,000 Build up of reserve to pay for future liability for historic child abuse cases (as agreed at Council october 2024). Top up 26/27 £200k 2 Regulatory - New document management system 30,430 30,430 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. 3 Developer Contributions 222,455 222,455 - 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. 4 Energy Efficiency 325,000 325,000 - A number of projects have been identified as follows: implementation of heat recovery strategy at Clydebank Crematorium, replacement of heating valves at St Mary's PS Duntocher, Replacement of controls at Kilbowie ELC, Boiler Replacements and upgrading of controls at Kilbowie Primary and OHR, Lighting upgrades at BAM schools and other sites. 5 OD & Change Training Budget 8,773 8,773 - Funding allocated to meet defined training needs expect to spend Q3/Q4 6 Previous provision for equal pay/holiday pay 179,591 270 179,591 Balance for outstanding equal pay/holiday pay claims and associated legal expenses. RESOURCES REGULATORY & REGENERATION PEOPLE & TECHNOLOGY
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EARMARKED BALANCES 2026/27 BY CHIEF OFFICER SERVICE Revised 26/27 Estimate 26/27 Actual Spend 26/27 Probable Outurn To be carried forward into 27/28 Description £ £ £ £ 7 Modern Apprentice 106,581 106,581 - 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. 8 Employability 442,000 221,000 221,000 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. 9 Community Renewal Fund 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. 10 UK Shared Prosperity 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. 11 UKSPF community grants 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. 12 Extended Producer Responsibility 675,000 675,000 This fund will be used to deliver future recycling initiatives ROADS & NEIGHBOURHOOD
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EARMARKED BALANCES 2026/27 BY CHIEF OFFICER SERVICE Revised 26/27 Estimate 26/27 Actual Spend 26/27 Probable Outurn To be carried forward into 27/28 Description £ £ £ £ 13 Refugee Resettlement 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. 14 Empty Home 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. 15 CCTV Network Upgrade 21,000 21,000 Contribution for the costs of the CCTV project. 16 Set up a an energy Household Energy Support Fund using £250,000 3,425 3,425 - Fund set up to support residents who require crisis support to ensure their properties remain heated. 17 Cost of Living 1: Enhancement to the Schools Summer Programmed. £100,000 per year for 4 years. 100,283 85,916 100,283 - Balance from £100k to be used to cover holiday activities outwith summer period (as reported to Education Committee Sept 2025) 18 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. 9,768 - 9,768 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. 19 Cost of Living 3: Additional Support for Apprenticeships. £50,000 per year for 4 years. 100,000 50,000 50,000 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. 20 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. 82,840 10,000 10,000 72,840 Additional payments to WDLT for holiday activities (eg gym and swimming classes) provided over Easter ,summer and autumn 21 Cost of Living 6: Transitional Funding Support to Y-Sort-It over 4 years. £39,000 per year 39,000 39,000 - Transitional funding support for Y-Sort It over a four year period to give them time to secure external funding. 22 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 - Reserve will be fully utilitsed in 26/27. 23 Provide 64,000 for family fund day events in 2023/24 and the following three years (approx 32 events at £2,000 per event) 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. HOUSING & EMPLOYABILITY COST OF LIVING
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EARMARKED BALANCES 2026/27 BY CHIEF OFFICER SERVICE Revised 26/27 Estimate 26/27 Actual Spend 26/27 Probable Outurn To be carried forward into 27/28 Description £ £ £ £ 24 Transfer to Foodbank support fund 120,000 120,000 120,000 - 26/27 Commitment to support foodbanks as approved by Council March 2026 25 £12k over 4 years to Renton Community Food Hub from April 2024 to March 2028 (formerly Tontine Food Parcels) 6,000 3,000 3,000 3,000 Subsidy provided to food banks over a three year period to assist with the provision of food parcels. 26 £12k over 4 years to Lomond Food Pantry from April 2024 to March 2028 6,000 3,000 3,000 3,000 Subsidy provided to food banks over a three year period to assist with the provision of food parcels. 27 £12k over 4 years to Time for Tully from April 2024 to March 2028 6,000 3,000 3,000 3,000 Subsidy provided to food banks over a three year period to assist with the provision of food parcels. 29 Flourishing Faifley 1,550 1,550 1,550 - 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.30 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. 31 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. 32 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 TOTAL USE OF SERVICE RESERVES 4,140,857 680,316 1,890,403 2,250,454
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 4 MONITORING OF EARMARKED BALANCES 2026/27 BY CHIEF OFFICER SERVICE Revised 26/27 Estimate 26/27 Actual Spend 26/27 Probable Outurn To be carried forward into 27/28 Description £ £ £ £ 33 Voluntary Redundancy & Early Retirement Reserve 2,913,897 600,000 2,313,897 Funding for voluntary redundancy and Early retirement linked to 25/26 savings. 34 Smoothing Fund 1,824,973 54,217 1,770,756 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). 35 Reduction in Strathclyde Pension Fund Employer Contribution 9,056,000 5,331,242 5,331,242 3,724,758 Build up of the SPFO saving to be used to balance the budget in future years as agreed in 2023/24. 36 2026/27 Budgeted use of reserves 911,758 911,758 911,758 - 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 14,706,628 6,243,000 6,897,217 7,809,411 TOTAL USE OF EARMARKED RESERVES 18,847,485 6,923,316 8,787,620 10,059,865 STRATEGIC RESERVES