Item 13 - General Services Capital Budgetary Control Report 2026/27 30 June 2026 (Period 3)
West Dunbartonshire Council · 26 August 2026
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WEST DUNBARTONSHIRE COUNCIL Report by the Chief Officer – Resources Council: 21 July 2026 _________________________________________________________________ Subject: General Services Capital Budgetary Control Report 2026/27 to 30 June 2026 (Period 3). 1. Purpose 1.1 This report provides an update on the General Services capital financial performance to 30 June 2026. 2. Recommendations 2.1 Members are asked to: a) Note the current position of the 2026/27 General Services capital budget. b) Approve the revised completion dates in respect of 3 projects detailed in Appendix 2 and note an overspend in 1 project which currently does not require additional capital funding. c) Approve the reprofiling of 8 projects in Appendix 3 of (£4.152m) over the project life. d) Approve £0.576m of additional capital budget for vehicle replacement strategy (Para 4.9). 3. Background 3.1 On 4 March 2026 the Council approved the updated General Services Capital Plan for 2026/2027 to 2035/36. The three years from 2026/27 to 2028/29 were approved in detail with the remaining years being indicative. The budget agreed was £56.181m for 2026/27 and £352.768m for the project life budget. 4. Main Issues 4.1 Exhibit 1 sets out the revised capital budget at period 3 assuming approval by Council of all recommendations contained within this report. Exhibit 1: Revised Capital Budget as at 30 June 2026. 2026/27 (£m) Project Life (£m) Capital Budget Agreed 4 March 2026 56.181 352.768 Changes to capital budget reported on P12 Capital BCR to Council on 17 June 2026 (Para 4.7) 11.089 (0.034) New Funding – RR 14 Scottish Marine Technology Park (Para 4.8) 4.229 4.229 ITEM 13
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New Funding – RR 15 Clydebank Pride in Place Regeneration Plan (Para 4.8) 0.360 14.936 Additional budget – RN24 Exxon City Deal (Para 4.8) 0 1.000 Recurring Projects – project life removed (Para 4.8) 0 (15.925) Adjustments to project lives (Para 4.8) (0.240) (7.397) RN 25 Active Travel (Para 4.8) 0.735 0.735 RN 34 Nature Restoration Fund (Para 4.8) 0.065 0.065 RN 39 Milton Park MUGA (Para 4.8) 0.021 0.021 Approved Capital Bid – Vehicle Replacement Strategy (Para 4.9) (Added to RN 5) 0.576 0.576 Proposed revised Capital Budget as at Period 3 73.016 350.974 Reprofiling over project life (Appendix 3) (4.152) 0 Proposed revised Capital Budget as at Period 3 subject to Council Approval 68.864 350.974 4.2 Progress against the 2026/27 capital plan is detailed in: Appendix 1 – Project Life Summary by Chief Officer Appendix 2 – Off Track Projects Appendix 3 – Changes to Capital Plan for Noting Appendix 4 – All Approved Projects 4.3 The overall programme summary report at Appendix 1 shows that planned expenditure against the budget is currently £0.223m adverse. Note Appendix 1 is constructed assuming all the changes in this report are approved. 4.4 Appendix 2 highlights 4 projects currently showing as off-track. Three of which are due to revised completion dates and one due to an overspend. • Place Based Investment (RR 6) is off track due to project development taking longer than originally anticipated. • The Scottish Marine Technology Park (RR 14) is off track due to reprofiling to align with the initial assumption when the funding was awarded. • Allotment Development (RN 16) is off track as £0.468m was spent prior to 2026/27 with a £0.024m budget in 2026/27 however at period 3 £0.109m has been spent in 2026/27. Based on the information available from the quantity surveyor an additional £0.223m is required to complete the allotments under development. The service is aware of this overspend however are not requesting additional capital funding at this point and will report to Council in the period 5 BCR in October how this overspend will be funded and managed. Early indications are that the Shared Prosperity Funding will be used to cover this overspend.
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• Free School Meals Expansion (EDUC 5) is off track due to the complexity of delivering works within an operational school environment. 4.5 Appendix 3 highlights 8 projects where the expenditure requires to be reprofiled across the project life but there is no need for additional budget. 4.6 Appendix 4 shows all projects with approved in year and project life budgets as well as anticipated expenditure. It highlights that the 2026/27 budget is £73.016m. Spend as at period 3 is £5.707m (8.26%) of the current forecast spend of £69.086m. 4.7 Changes applied from the Period 12 Capital Budgetary Report approved at Council on 17 June 2026. 4.8 Other changes to the capital plan included in the summarised plan in appendix 4 are: • New Regeneration Capital Grant Funding for Scottish Marine Technology Park (RR 14) of £4.229m. • New funding for Clydebank Pride in Place Plan (RR 15) of £0.360m in 2026/2027 and future funding of £14.576m. • Increase in capital budget for Exxon City Deal (RN 24) as agreed by Council on 29 April 2026 of £1.000m. • Removal of the recurring budgets for 2025/26 of £15.925m. • Adjustments to the project life income and expenditure for Faifley Campus of £7.397m as the income and associated expenditure is being accounted for on a revenue basis as per the funding agreement from Scottish Government. • New funding for Active Travel (RN 25) of £0.735m from the Scottish Government. • New funding for Nature Restoration Fund (RN 34) of £0.065m from the Scottish Government. • Additional funding for Milton Park MUGA (RN 39) of £0.021m from Scottish Landfill Tax. 4.9 Members are asked to approve a capital budget of £0.576m for the vehicle replacement strategy. This bid has been reviewed by the Strategy Asset Management Group who recommend that £0.576m is added to the Capital plan to allow the Roads and Neighbourhood team to replace plant and machinery which is no longer fit for purpose. There will be an annual revenue impact of £0.100m on loan charges for 7 years due to the repayment of the principal and the interest.
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This project has been included in appendix 4 (RN 5). 4.10 Play Area Upgrade Programme recurring budget (RN 18) is showing (£0.067m) in the unallocated line, this has been raised with the service to review and will provide an update in the period 5 to BCR to Council in October. Updated cost estimates indicate increased expenditure requirements associated with destination play parks and additional sites progressed through the programme. The service is reviewing the overall programme budget and external funding position and will return through a future BCR cycle with any budget realignment required to align approved budgets with the latest project costs and delivery programme. 5. Option Appraisal 5.1 No option appraisal was required for this report. 6. People Implications 6.1 There are no people implications. 7. Financial and Procurement Implications 7.1 The report notes the projected financial position for capital budgets. 8. Risk Analysis 8.1 The main risks are as follows: (a) As a consequence of current market conditions, inflation is high and interest rates continue to be volatile. To forecast for the full capital plan costs budget assumptions have been required. These assumptions continue to change regularly and therefore it is likely the projected capital plan budgetary position will change from that reported. 9. Equalities Impact Assessment (EIA) 9.1 No equalities impact assessment was required in relation to this report. 10. Environmental Sustainability 10.1 No assessment of environmental sustainability was required in relation to this report. 11. Consultation 11.1 All services involved in delivering the capital budgets have been consulted in the compilation of this report.
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12. Strategic Assessment 12.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the strategic priorities of the Council’s current Strategic Plan. This report forms part of the financial governance of the Council. ______________ Laurence Slavin Chief Officer – Resources Date: 27 July 2026 Person to Contact: Lynsey Dickson, Finance Business Partner Council Offices, Church Street, Dumbarton E-mail: lynsey.dickson@west-dunbarton.gov.uk Appendices: Appendix 1 – Project Life Summary by Chief Officer Appendix 2 – Off Track Projects Appendix 3 – Changed to Capital Plan for Noting Appendix 4 – All Approved Projects Background Papers: General Services Capital Plan Update - Council 4 March 2026 Capital Budgetary Control Report (P12) – Council 17 June 2026 Wards Affected: All Wards