Item 14 Appendices 1 and 2
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 1 HRA REVENUE BUDGETARY CONTROL 2026/27 PERIOD END DATE 30 June 2026 Budget 2026/27 Spend to Date 2026/27 Forecast Spend 2026/27 Annual RAG Status £000 £000 £000 £000 % Employee Costs 9,224 1,998 8,961 (263) -3% Property Costs 1,497 379 1,514 17 1% Transport Costs 207 49 203 (4) 0% Supplies, Services And Admin 471 113 507 36 8% Support Services 2,845 845 3,380 535 19% Other Expenditure 392 105 373 (19) -5% Repairs & Maintenance 12,688 2,729 13,098 410 3% Open Space Maintenance 730 183 730 - 0% Bad Debt Provision 1,269 317 1,269 - 0% Void Loss (Council Tax / Lost Rents) 1,108 270 1,081 (27) -2% Loan Charges / CFCR 30,449 7,668 30,670 221 1% Total Expenditure 60,880 14,656 61,786 906 1% House Rental Income (60,000) (15,000) (60,000) - 0% Lockup Rental Income (249) (62) (249) - 0% Other Rental income (143) (53) (162) (19) 13% Factoring Income (452) (119) (477) (25) 6% Miscellaneous Income (36) (7) (35) 1 -3% Total Income (60,880) (15,241) (60,923) (43) 0% Net Expenditure 0 (585) 863 863 Subjective Summary Forecast Variance 2026/27
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 HRA REVENUE BUDGETARY CONTROL 2026/27 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 30 June 2026 PERIOD 3 Budget 2026/27 Forecast Spend 2026/26 £000 £000 £000 % Employee Costs 9,224 8,961 (263) -3% Main Issues Mitigating Action Anticipated Outcome Support Services 2,845 3,380 535 19% Main Issues Mitigating Action Anticipated Outcome Budget 2026/27 Forecast Spend 2026/26 £000 £000 £000 % Repairs & Maintenance 12,688 13,098 410 3% Main Issues Mitigating Action Anticipated Outcome A draft review of the council’s Central Support Allocation (CSA) model during 2025/26 determined that the Housing Revenue account CSA charge was understated and needed to be increased. The 2026/27 HRA CSA budget was set based on the older recharge model. Consequently, the amount that will be charged to the Housing Revenue Account in 2026/27 will exceed budget and create an overspend / adverse variance. The Housing Service will engage with central support service managers to explore cost savings through the re-provisioning of services provided to the HRA. A year end overspend. A year end overspend. 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 continue to put in place a range of mitigation measures to minimise the overspend, including the transfer of qualifying repair spend to the HRA capital programme, primarily repair 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. Subjective Analysis Forecast Variance 2026/27 RAG Status Variance Analysis Subjective Description Centrally funded support services that support HRA revenue service delivery. Services include Revenues and Benefits, Contact Centre, HR Services, ICT Services, Corporate Administrative Support, Legal Services, Financial Services. Variance Analysis Subjective Analysis Forecast Variance 2026/27 RAG Status Subjective Description Employees charged directly to the HRA. Variance Narrative Savings from vacant posts and an increased employee cost recharge to non HRA revenue service areas will deliver an underspend. None A year end underspend Variance Narrative
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 HRA REVENUE BUDGETARY CONTROL 2026/27 ANALYSIS FOR VARIANCES OVER £50,000 MONTH END DATE 30 June 2026 PERIOD 3 Loan Charges / CFCR 30,449 30,670 221 1% Main Issues Mitigating Action Anticipated Outcome Subjective Description Loans Fund repayments and the payment of interest and expenses on outstanding HRA debt. Variance Narrative The main cost pressure is a forecast increase in the interest payable on HRA capital debt. The 2026/27 HRA estimates assumed a pooled interest rate of 4.25% on HRA capital debt at 31 March 2027. The current forecast is for the pooled interest rate to be 15 basis points higher than estimated creating a cost pressure Officers will continue to work with external treasury advisors to structure council borrowing and the loans portfolio in a manner that minimises debt servicing costs. A year end overspend.