Item 10 Appendix 2 - General Services Budgetary Control Report to 31 March 2024 - Revenue
West Dunbartonshire Council · 28 August 2024
Back to West Dunbartonshire Council — 28 August 2024 and its agenda
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 SUMMARY PERIOD END DATE 31 March 2024 Total Budget Actual Spend Annual RAG Status £000 £000 £000 % Resources 2,036 3,190 1,154 56.7% Regulatory and Regeneration 3,792 3,168 (624) -16.5% People & Technology 10,490 10,462 (28) -0.3% Citizens, Culture and Facilities 14,816 14,893 78 0.5% Education, Learning and Attainment 120,349 124,333 3,984 3.3% Roads and Neighbourhood 17,434 19,962 2,528 14.5% 2,873 3,148 275 9.6% Miscellaneous Services 7,553 8,827 1,274 16.9% Vacancy Freeze 990 0 (990) -100.0% Loan Charges 13,976 14,247 271 1.9% Capital Receipts used to fund Loan Charges (2,884) (2,884) 0 0.0% Requisition (VJB) 732 779 47 6.4% Requisition (SPT) 1,588 1,588 0 0.0% Requisition (HSCP) 84,995 84,995 0 0.0% Non GAE Allocation (8,898) (8,857) 41 -0.5% Total Expenditure 269,842 277,852 8,010 3.0% Council Tax (40,254) (41,041) (787) 2.0% Revenue Support Grant (127,536) (128,080) (544) 0.4% Non Domestic Rates (93,396) (93,396) 0 0.0% Use of Reserves (8,656) (10,465) (1,809) 20.9% Total Resources (269,842) (272,982) (3,140) 1.2% Net Expenditure 0 4,870 4,870 1.8% Department Summary Variance Housing and Employability
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 RESOURCES SUMMARY PERIOD END DATE 31 March 2024 Total Budget Actual Spend Annual RAG Status £000 £000 £000 % 90 76 (14) -16% 1,564 1,551 (13) -1% (341) 165 506 -148% 2,301 2,316 15 1% 333 346 13 4% 17 (37) (54) -315% (798) (1,147) (349) 44% Office Accommodation 1,231 1,593 362 29% Corporate Assets (2,361) (1,634) 727 -31% 0 (39) (39) 0% 2,036 3,190 1,154 57% Total Net Expenditure Finance Cost of Collection of Council Tax Cost of Collection of Rates Rent Rebates & Allowances Corporate Asset Maintenance Variance Service Summary Service / Subjective Summary Finance Business Centre Audit Revenues & Benefits
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 REGULATORY AND REGENERATION SUMMARY PERIOD END DATE 31 March 2024 Total Budget Actual Spend Annual RAG Status £000 £000 £000 % 802 774 (28) (0) 766 755 (11) (0) (143) (238) (95) 1 890 852 (38) (0) 714 201 (513) (1) 589 624 35 0 Economic Development 174 200 26 0 3,792 3,168 (624) (0) Democratic and Registration Service Legal Services Licensing Environmental Health Planning Variance Total Net Expenditure Service / Subjective Summary Service Summary Procurement
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 PEOPLE AND TECHNOLOGY PERIOD END DATE 31 March 2024 Total Budget Actual Spend Annual RAG Status £000 £000 £000 % 835 830 (5) -1% 2,073 2,080 7 0% 4,688 4,683 (5) 0% Central Administration Support 2,893 2,869 (24) -1% 10,490 10,462 (28) 0% Variance Total Net Expenditure Transactional Services Information Services Strategic People and Change Service / Subjective Summary Service Summary
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 CITIZENS, CULTURE AND FACILITIES PERIOD END DATE 31 March 2024 Total Budget Actual Spend Annual RAG Status £000 £000 £000 % 267 233 (35) -13% 1,394 1,394 (0) 0% 244 220 (24) -10% Clydebank Town Hall 345 289 (56) -16% Libraries 1,865 1,834 (31) -2% Arts and Heritage 311 339 28 9% Catering Services 4,786 4,775 (10) 0% Building Cleaning 1,854 1,914 61 3% Building Cleaning PPP (187) (136) 50 -27% Facilities Assistants 2,394 2,411 17 1% Facilities Management 578 609 32 5% Communities 917 951 34 4% Events 48 61 13 28% 14,816 14,893 78 1% Variance Total Net Expenditure Citizen Services Service / Subjective Summary Service Summary Communications & Marketing Performance & Strategy
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 EDUCATION, LEARNING AND ATTAINMENT PERIOD END DATE 31 March 2024 Total Budget Actual Spend Annual RAG Status £000 £000 £000 % Primary Schools 33,554 33,207 (347) -1% Secondary Schools 33,392 33,301 (91) 0% Specialist Educational Provision 17,600 20,771 3,171 18% Psychological Services 621 585 (36) -6% Sport Development / Active Schools 627 551 (76) -12% Early Education 9,759 9,602 (157) -2% PPP 16,501 17,556 1,055 6% Creative Arts 658 634 (24) -4% Curriculum for Excellence 92 96 4 4% Central Admin 956 1,202 247 26% Workforce CPD 369 328 (41) -11% Performance & Improvement 457 454 (2) -1% Education Development 2,065 2,133 68 3% Raising Attainment - Primary 560 560 0 0% Leisure Management 3,701 3,916 215 6% Raising Attainment - Secondary (560) (560) 0 0% Pupil Equity Fund (including LAC PEF) 0 0 0 0% 120,349 124,333 3,984 3% Variance Service Summary Service / Subjective Summary Total Net Expenditure
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ROADS AND NEIGHBOURHOOD PERIOD END DATE 31 March 2024 Total Budget Actual Spend Annual RAG Status £000 £000 £000 % Transport, Fleet & Maintenance Services (540) 64 604 -112% Roads Services 3,106 3,894 788 25% Grounds Maintenance & Street Cleaning Client 7,416 7,415 (1) 0% Outdoor Services 197 298 101 51% Burial Grounds (265) (218) 47 -18% Crematorium (1,101) (952) 149 -14% Waste Services 9,868 10,455 587 6% Depots (1) (0) 1 -116% Capital Investment Programme (5) 1 6 -118% Consultancy Services 1,009 1,034 26 3% Ground Maintenance & Street Cleaning Trading A/c (2,250) (2,029) 221 -10% 17,434 19,962 2,528 15% Service / Subjective Summary Service Summary Variance Total Net Expenditure
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 HOUSING AND EMPLOYABILITY PERIOD END DATE 31 March 2024 Total Budget Actual Spend Annual RAG Status £000 £000 £000 % Working 4 U 2,328 2,584 256 11% Homeless Persons 552 828 276 50% Private Sector housing 18 15 (3) -17% Private Sector Housing Grants 83 0 (83) -100% Housing Maintenance Trading A/c (550) (569) (19) 3% Housing Asset and Investment 50 0 (50) -100% Anti Social Behaviour 392 291 (101) -26% 2,873 3,148 276 10% Variance Total Net Expenditure Service / Subjective Summary Service Summary
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 MISCELLANEOUS PERIOD END DATE 31 March 2024 Total Budget Actual Spend Annual RAG Status £000 £000 £000 % 5,590 6,918 1,328 24% 701 671 (30) -4% 1,262 1,238 (24) -2% 7,553 8,827 1,274 17% Variance Total Net Expenditure Service / Subjective Summary Chief Executive and Chief Officers Service Summary Sundry Services Members Allowances, etc
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % Rent Rebates & Allowances (341) 165 506 -148% Service Description Main Issues / Reason for Variance Office Accommodation 1,231 1,593 362 29% Service Description Main Issues / Reason for Variance Cost of Collection of Rates 17 (37) (54) -315% Service Description Main Issues / Reason for Variance Cost of Collection of Council Tax (798) (1,147) (349) 44% Service Description Main Issues / Reason for Variance Corporate Assets (2,361) (1,634) 727 -31% Service Description Main Issues / Reason for Variance This service provides asset and estate management Savings options have not been realised in respect of re letting of proposed sites, which has therefore left the Council liable. 23/24 shortfall to be funded from the smoothing fund. This service provides the office buildings for the Council. The overspend is mainly due to higher rates and energy costs than anticipated when the budget was set. 31 March 2024 This service collects Council tax from local residents. The services also provides support and advice to those residents regarding council tax Budget Details The favourable variance in this service is due to a higher incidence of Statutory Additions being applied to outstanding debts owed to the council. An additional 10% charge is levied to debts when they have remained unpaid. Variance Analysis Variance Reduction in overpayment (OP) recoveries is due to DWP recovering some HB OP’s against Universal Credit, subject to the OP reason. Previously the Council would have received 40% subsidy in OP’s with the ability to recover 100% of the OP, therefore a potential to receive up to 140% of the OP value. This change means we receive 100% subsidy of the OP therefore a reduction from the potential 140% that could have been recovered. Resources Payment of Rent Rebates and other Allowances The favourable variance in this service is due to a higher incidence of Statutory Additions being applied to outstanding debts owed to the council. An additional 10% charge is levied to debts when they have remained unpaid. This service collects Non Domestic Rates from local (and some national) organisations on behalf of Scottish Government
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2024 Budget Details Variance Analysis Variance Licensing (143) (238) (95) 67% Service Description Main Issues / Reason for Variance Planning 714 201 (513) -72% Service Description Main Issues / Reason for Variance There are two main favourable variances; income received is higher than budgeted due to one-off additional fees. As such, this additional income is an in- year benefit only. Staffing is favourable due to vacancies. This Service provides Building & Planning services This service provides all licensing on behalf of the Council The main reason for the variance is an increase in expected income. Regulatory and Regeneration
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2024 Budget Details Variance Analysis Variance Building Cleaning 1,854 1,914 61 3% Service Description Main Issues / Reason for Variance Building Cleaning PPP (187) (136) 50 -27% Service Description Main Issues / Reason for Variance Clydebank Town Hall 345 289 (56) -16% Service Description Main Issues / Reason for Variance Cleaning material costs greater than anticipated. This service provides cleaning services across all council buildings The main reason for the favourable variance is expenditure on property costs and supplies & services being less than budgeted This service provides cleaning services to PPP schools Cleaning material costs greater than anticipated. The service provides civic accommodation and facilities within Clydebank Citizens, Culture and Facilities
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2024 Budget Details Variance Analysis Variance Primary Schools 33,554 33,207 (347) -1% Service Description Main Issues / Reason for Variance Secondary Schools 33,392 33,301 (91) 0% Service Description Main Issues / Reason for Variance Education , Learning and Attainment This service area includes all Primary Schools. The principal adverse variances are an increase in the caseload for clothing grants (£66k) and an overspend against employee costs (£245k) , mainly APT&C following the increase in turnover targets . Other property costs are greater than expected (£36k) principally due to fencing requirements at Our Lady of Loretto. SPT bus contract costs are also anticipated to be higher (£36k) than when the budget was set. Offsetting this is a favourable variance against school meals income following an alteration in the timetable for the expansion of free school meals to primaries 6 and 7 (£220k) albeit income from lets is adverse (£19k). Utility prices have been particularly volatile over the past 18 months. Electricity and gas budgets were increased by about 11% for 2023/24 . However, actual prices for electricity have increased by up to 70% while gas prices have fallen by 22%. The overall impact has been favourable with an aggregate favourable variance of £497k. This service area includes all Secondary Schools. The reason for this favourable variance is due to the cost of utilities being less than expected.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2024 Budget Details Variance Analysis Variance Specialist Educational Provision 17,600 20,771 3,171 18% Service Description Main Issues / Reason for Variance Leisure Management 3,701 3,916 215 6% Service Description Main Issues / Reason for Variance This service area covers all ASN Services. The management fee to WDLT has been higher because of delays in the reduction in community facilities provision. In addition budgeted contribution from Education towards overall management fee overstated.The unachieved saving will be considered for funding from the smoothing fund for 2023/24 Payment to West Dunbartonshire Leisure Trust for leisure services The principal adverse variances are an overspend on APT&C employee costs (£291k) following the increase in turnover targets and the knock-on effects of last year's higher pay increase . Transport costs will be significantly over-budget due to difficulties sourcing sufficient taxis with a subsequent need to replace them with buses (£299k). The number of pupils on day placements is now 2 per month greater than last year's and the average increase in daily rates from providers is 28% .Day placement costs are therefore significantly higher (£780k) while residential placements (£2.051m) are 33% greater at a time when residential placement costs have also increased considerably. There is an adverse variance against the budget for placements with other local authorities (£67k) and projected income from other local authority placements within West Dunbartonshire is also adverse (£96k). Property costs (£13k) are favourable because of backdated rates relief offsetting higher electricity costs. Income to assist with Ukrainian pupils (£176k) has been received and will offset additional employee costs.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2024 Budget Details Variance Analysis Variance Sport Development / Active Schools 627 551 (76) -12% Service Description Main Issues / Reason for Variance Early Education 9,759 9,602 (157) -2% Service Description Main Issues / Reason for Variance PPP 16,501 17,556 1,055 6% Service Description Main Issues / Reason for Variance Central Admin 956 1,202 247 26% Service Description Main Issues / Reason for Variance Education Development 2,065 2,133 68 3% Service Description Main Issues / Reason for Variance The reason for this adverse variance relates to the increased cost of free school meals. This service includes spend in areas such as technician service, language programmes and senior phase programme. This service area includes all Sports Development and Active School Activities within West Dunbartonshire. The reason for this adverse variance is due to the Unitary charge being higher than assumed within budget due to a higher inflation rate being applied. 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. This service area covers Education Directorate A small favourable variance has occurred due to the receipt of unbudgeted income, offsetting an increase in payments to other bodies. The reason for this adverse variance is in relation to the increase cost of supplies and services. The reason for this favourable variance is due to the cost of utilities being less than expected. This services area includes all Early Years establishments within West Dunbartonshire.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2024 Budget Details Variance Analysis Variance Roads Services 3,106 3,894 787 25% Service Description Main Issues / Reason for Variance Transport, Fleet & Maintenance Services (540) 64 603 -112% Service Description Main Issues / Reason for Variance Transport services across WDC This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols The cost of specialist repairs and materials/parts has increased to levels not reflected in current budgets and overtime is over budget. VTU income remains adverse (£55k) due to continuing restrictions on what MOTs are undertaken. Overall income less than budget following reassessment of HSCP recharges. Roads and Neighbourhood Plant hire costs have increased during the year to a level not foreseen when the budget was set (£309k) . Similarly, street lighting costs have increased during the year to a level not anticipated when the budget was set due to unique inflationary pressures (£243k). Miscellaneous property costs are also (£19k) greater than anticipated (the largest being the depot cost allocation including a higher electricity element and non-domestic rates charges). Payments to contractors/materials (£353k) are higher than anticipated when the budget was set. Some of these higher operating costs have been recovered in greater income.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2024 Budget Details Variance Analysis Variance Outdoor Services 197 298 101 51% Service Description Main Issues / Reason for Variance Crematorium (1,101) (952) 149 -14% Service Description Main Issues / Reason for Variance Waste Services 9,868 10,455 587 6% Service Description Main Issues / Reason for Variance Ground Maintenance & Street Cleaning Trading A/c (2,250) (2,029) 222 -10% Service Description Main Issues / Reason for Variance Employee costs are higher due to higher turnover targets and higher overtime than reflected in the budget (£269k) . Transport costs, principally hires, are greater than anticipated when the budgets were set because of delays in acquiring new vehicles (£512k) and property costs (principally repairs and electricity) were higher than budgeted .Supplies and Services, principally waste removal charges, were lower due changes to collection methods (£232k). Income from fees and charges less than budgeted (£73k). Other costs - principally electricity - are higher than when the budget was set. Income from cremations is less than budgeted . Trading operation providing grounds maintenance and street cleaning services This service covers the outdoor sporting facilities provided by WDC and public conveniences This service provides crematorium services within the Council area Employee costs are over-budget because of a combination of turnover not being achieved and higher than anticipated overtime). Overall income was less than the levels anticipated when the budget was set. Waste Collection and Refuse disposal services
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2024 Budget Details Variance Analysis Variance Working 4 U 2,328 2,584 256 11% Service Description Main Issues / Reason for Variance Homeless Persons 552 828 276 50% Service Description Main Issues / Reason for Variance Private Sector Housing Grants 83 0 (83) -100% Service Description Main Issues / Reason for Variance Anti Social Behaviour 392 291 (101) -26% Service Description Main Issues / Reason for Variance This service seeks to prevent homelessness occurring across the authority and improves access to support services Referrals for grant were lower than anticipated during 2023/24 due to staffing pressures in neighbouring service. These will be caught up during 2024/25. The adverse variance is due to the inflationary effect on costs of white goods and furniture together with requirement to retain bed and breakfast places due to demand / delay in having WDC properties available. Favourable variance due to vacant post plus reduced recharges from HRA. This service provides assitance to private owners with regards to repairs and home improvements This is the provision of Working 4u service This is the provision of the anti social behaviour service within the Council area Housing and Employability The favourable variance reflects an in-year reduction in payments to other bodies.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2024 Budget Details Variance Analysis Variance Housing Asset and Investment 50 0 (50) -100% Service Description Main Issues / Reason for Variance Sundry Services 5,590 6,918 1,328 24% Service Description Main Issues / Reason for Variance Vacancy Freeze 990 0 (990) -100% Service Description Main Issues / Reason for Variance Council Tax (40,254) (41,041) (787) 2% Service Description Main Issues / Reason for Variance Miscellaneous This service area budgets for non departmental specific costs such as pensions costs, external grants, external audit fees and insurance costs. The service heading also holds a number of general savings options which have still to be fully allocated eg procurement targets. There are a number of reasons for this variance: an increase in the cost of insurance (£0.300m). The Council's insurance policies have recently been renewed and the revised policies have increased excesses with an increased requirement of "self-insurance"; the accounting treatment of the cost of living capital expenditure being funded by revenue (£0.275m) and the remaining balance is the result of the procurement savings target not being fully achieved. Employee costs are showing a favourable variance due to vacant posts within the service. Employee cost underspend is offset by a reduction in the level of income being recharged to the Housing Revenue Account. This service manages capital investment across council and private sector housing stock. Other This budget represents the removal of budgeted vacancies from service departments. The favourable variance reflects the non filling of vacancies due to the implementation of recruitment restrictions. This funding details the amount of income anticipated to be collected from residents in the form of Council Tax. This favourable variance is due to an increase in the amount of council tax collected, which resulted in the bad debt provision being less than originally anticipated. Resources
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2024 Budget Details Variance Analysis Variance Revenue Support Grant (127,536) (128,080) (544) 0% Service Description Main Issues / Reason for Variance Use of Reserves (8,656) (10,465) (1,809) 21% Service Description Main Issues / Reason for Variance This budget represents the use of General Fund Reserves. The budgeted amount of reserves reflects the amount that was required to balance the budget at the beginning of the financial year. Since then, additional amounts have been identified for use, from within the earmarked balances, including the use of the smoothing fund, to fund the cost of those savings options which will not be achieved fully in year. This income represents the funding received from the Scottish Government known as the "Revenue Support Grant". Additional general revenue grant income which has been increased to reflect the final Scottish Government payment profile. This favourable variance mainly represents further Ukraine Refugee Resettlement funding.