Item 12 Appendix 5

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WEST DUNBARTONSHIRE COUNCIL APPENDIX 5
RECONCILIATION OF GENERAL FUND RESERVES
Unearmarked Balance Earmarked Balance (further detail at Appendix 4)
£(m) £(m) £(m) £(m)
Balance on General Fund as at 31 March 2026 (Unaudited) 25.163 Earmarked as at 31 March 2026 18.847
Other Reserves (0.239)
Closing General Fund Balance 24.924 Operational service use of reserves (1.890)
Less Earmarked Balances (18.847) Use of strategic reserves (0.654)
Unearmarked Balance as at 31 March 2026 (draft) 6.077              Budgeted use of reserves (6.243)
Total Use of Reserves as at Period 3 (8.788)
Forecast favourable/(adverse) service outturn (1.665)
Forecast favourable/(adverse) non service outturn (0.123) Earmarked Balance as at 31 March 2027 10.060
Transfer to/(from) general reserves as at Period 3 (1.788)
Forecast unallocated Balance as at 31 March 2027 4.289
Prudential Target (2.5%) - agreed 4 March 2026 5.510
Forecast unallocated Balance Above/(Below) Prudential
Target (1.221)