Item 6 - General Services Budget Setting 2025/26 and 2026/27 – 2029/30 Budget Estimates and appendix 1 (REVISED REPORT)
West Dunbartonshire Council · 5 March 2025
Back to West Dunbartonshire Council — 5 March 2025 and its agenda
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WEST DUNBARTONSHIRE COUNCIL Report by Chief Officer - Resources Council: 5 March 2025 Subject: General Services Budget Setting 2025/26 and 2026/27 – 2029/30 Budget Estimates 1. PURPOSE 1.1 This report summarises the key issues relating to the revenue budget estimates and setting of Council Tax for 2025/26 and the Council’s capital plan. It also provides budget estimates for 2026/27 to 2029/30. 1.2 To seek Members approval of the General Services revenue and capital budgets for 2025/26 through approval of options to close the 2025/26 revenue budget gap. 2. RECOMMENDATIONS 2.1 Members are asked to: a) Approve the options set out in Appendix 2 to be used to set the General Services revenue budget for 2025/26 and assist with future projected budget gaps. b) Note the management adjustments set out in Appendix 3 to be used to set the General Services revenue budget for 2025/26 and assist with future projected budget gaps. c) Agree the 2025/26 Health and Social Care Partnership Requisition including consideration of the issues highlighted in section 4.9 of this report. d) Agree the 2025/26 West Dunbartonshire Leisure Trust management fee including consideration of the issues highlighted in section 4.10 of this report. e) Agree the 2025/26 constituent contribution to the Dunbartonshire and Argyll and Bute Valuation Joint Board including consideration of the issues highlighted in section 4.11 of this report. f) Agree the 2025/26 Council Tax rate. g) Approve the proposed 2025/26 capital plan set out in Appendix 5. 3. BACKGROUND 3.1 A report to Council on 18 December 2024 reported an estimated 2025/26 mid-range budget gap of £10.472m in the mid-range and provided a range of options for Member consideration to close that gap. As a result of decisions made by Council on ITEM 6 Page 5 (Revised)
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18 December 2024, the 2025/26, and future year mid-range budget gaps were reduced as set out in Exhibit 1. Exhibit 1: Mid-Range Budget Gap After 18/12/24 Council Meeting 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 18 Dec 2024 Council Report 10,472 21,501 31,172 46,375 55,688 Saving Options Agreed 18 Dec 2024 (52) (57) (61) (61) (61) Management Adjustments Reported 18 Dec 2024 (564) (691) (691) (691) (691) Updated Cumulative Budget Gap 9,856 20,753 30,420 45,623 54,936 3.2 This position has been updated to reflect changes since 18 December 2024. The revised position is set out in the remainder of this report. 4. MAIN ISSUES 4.1 Scottish Government Settlement to Councils 2025/26 4.1.1 The Scottish Budget was announced by the Cabinet Secretary for Finance and Local Government on 4 December 2024. The Local Government Finance Circular 10/2024 was subsequently published on 12 December 2024. This Circular detailed the provisional total revenue and capital funding allocations for the single year 2025/26. The provisional total funding allocations form the basis for the annual consultation between the Scottish Government and COSLA ahead of the Local Government Finance (Scotland) Order 2025 being presented to the Scottish Parliament which is currently scheduled for the end of February 2025. 4.1.2 The Circular outlines that the Scottish Government will work in partnership with local government to implement the budget and the joint priorities in return for the full funding package worth £15 billion which includes: • £524.9 million of funding baselined as General Revenue Grant, as part of the Verity House Agreement commitment to review ring-fenced funding. • General Revenue Grant of £289 million to support local priorities. • £15 million to support the expansion of Free School Meals. • £125 million for adult social care workers in commissioned services. • £10 million to support provision of Free Personal and Nursing care. • £25.7 million to improve pay for early learning and childcare workers. • £41 million investment to maintain or restore teacher numbers to 2023 levels. • £28 million for additional support for learning. • £33 million to support development of people working in children’s social work. • £40 million to tackle the climate emergency. • £10 million to improve play parks for children. • £8.6 million revenue and £20 million capital to improve inter-island connectivity. Page 6
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2025/26 Scottish Government Funding for West Dunbartonshire Council 4.1.3 Officers have analysed the Scottish Government settlement to confirm the Council’s total 2025/26 funding before adjusting for changes in funding which have associated commitments. This is summarised in Exhibit 2. Exhibit 2 – Summary of Movement from Original 2024/25 Settlement to Final 2025/26 Settlement £,000 2024/25 Grant Settlement 8/23 (Dec 2023) 233,527 Local Government Pay 2024/25 Pay Award 1,395 Council Tax Freeze 2,219 Additional funding – Council Tax 1,129 2023/24 pay award 380 Pay - Children's Services 690 Children and Young People Community Mental Health 228 Nursing Care 96 Real Living Wage 2,150 Scottish Negotiating Committee for Teachers Pay Offer 713 Educational Psychology Refund 12 Teacher Pensions 1,523 School Meals 311 Early Learning and Childcare 470 Pay - Children's Services (259) Educational Psychology Refund 6 2024/25 Teacher Support (Share of £141.5m) 2,595 2025/26 Teacher Support (Share of £41.5m) 704 Discretionary Housing Payment 2,438 Additional Support Needs 475 Scottish Disability Allowance 70 Grant Aided Expenditure indicator changes (129) Uncommitted Revenue Support Grant 4,820 Final 2025/26 Settlement (February 25) 255,563 4.2 Future Years Scottish Government Funding 4.2.1 The cash increase for 2025/26 was significant in comparison to previous years. However, this was largely funded through the Chancellor of the Exchequer, on 30 October 2024, announcing significant increases in revenue to be raised through taxation and increased investment in UK public spending. It is not considered realistic to assume similar increases in future years. At this stage it is prudent to retain the assumption of a flat cash settlement in the best case and mid-range scenarios and a 1% reduction in the worst-case scenario. This will be kept under close review and may be updated following the publication of the Scottish Government’s Medium Term Financial Strategy which is usually published around May each year. Page 7
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4.3 Council Tax 4.3.1 The Council Tax income budget for 2024/25 was set at £40.528m. This reflected the 2024/25 Council Tax freeze and included an assumed £0.274m growth in the Council Tax base. This is the starting position for 2025/26. 4.3.2 As the setting of Council Tax is subject to a political decision no assumptions were made in year about any increase in 2025/26 or future years. However, a modest growth in the Council Tax base is assumed over the next five years. Exhibit 3: Estimated Council Tax Income 2025/26-2029/30 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 Council Tax Income (before any increase) 40,528 40,528 40,528 40,528 40,528 Estimated Council Tax Base Growth 213 426 641 856 1,071 Total Council Tax Income 40,741 40,954 41,169 41,384 41,599 Other Funding 4.3.3 Employee’s National Insurance As part of the UK Budget announced on 30 October 2024, the Chancellor announced an increase to Employers National Insurance Contributions effective from 1 April 2025. The rate that employers pay in contributions will rise from 13.8% to 15% on a worker's earnings above £175. The threshold at which employers start paying the tax on each employee’s salary will be reduced from £9,100 per year to £5,000. The UK Government confirmed that funding will be provided to the public sector to assist with the additional costs associated with these changes. The 2025/26 settlement from the Scottish Government did not reflect this additional burden. 4.3.4 The Cabinet Secretary for Finance and Local Government announced on Tuesday 4 February 2025 that the Scottish Government had agreed to provide an additional £144m to Local Government in respect of the National Insurance burden. This announcement was made to provide some certainty for councils as part of their budget setting. The increased cost in 2025/26 to the Council including the Health and Social Care Partnership (HSCP), is estimated to be £5.281m which breaks down as: • Council - £3.910m (74%) • HSCP - £1.371m (26%). It is estimated the Council will receive £2.621m of funding as its share of the £144m. The distribution will not be confirmed until after this report is published but it is the best estimate at this stage. There is no funding for Commissioned Services or Arm’s Length Organisations. Page 8
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The estimated funding of £2.621m is reflected in the Council budget gap and a political decision is required on whether the Council should pass through the equivalent 26% (£0.681m) of the national insurance funding to the HSCP. This is detailed further in section 4.9.5 of this report. 4.3.5 Packaging Extended Producer Responsibility – Funding from UK Government Extended Producer Responsibility (EPR) is an environmental policy approach that holds producers accountable for the entire lifecycle of their products, including the post-consumer phase. Under EPR, manufacturers are required to take responsibility for the collection, recycling, and safe disposal of their products once they are no longer in use. The key idea behind EPR is to shift the financial and/or physical responsibility for waste management from taxpayers to producers. This creates an incentive for companies to design products that are easier to recycle, more durable, and have less environmental impact. 4.3.6 From 2025, some organisations and businesses will have to pay a fee for the packaging they supply to or import into the UK market. The income generated will be distributed by the UK Government to councils to cover net costs of collecting, managing, recycling and disposing of household packaging waste. In the first year (April 2025 to March 2026) councils will receive a basic payment based on: • publicly available and existing data, Office of National Statistics data • data about tonnages, operations and unit costs gathered from a representative sample of councils across the UK From the second year (April 2026 to March 2027) the basic payment and any adjustments will be based on data councils submit to the Scheme Administrator. The Scottish Government have confirmed to COSLA that no adjustment will be made to the Local Government Finance Settlement for EPR funding, in the first year, subject to agreement by the Scottish Parliament. However, this comes with a clear expectation it will be used for waste management service improvement. 4.3.7 Councils have been advised of their indicative 2025/26 EPR funding with West Dunbartonshire allocated £1.487m. It is anticipated there will be future costs associated with activity required in relation to this funding however there is currently insufficient clarity to quantify what those future costs might be. As such it is considered prudent to apply 50% of the indicative 2025/26 funding to existing costs specifically relating to waste service improvement and create a 2025/26 base budget adjustment for the other 50% (£0.743m) to ensure there is a committed budget to absorb future costs. Officers have reviewed current activity specifically focused on waste service improvement and identified the costs summarised in Exhibit 4. Exhibit 4: Existing costs relating to waste service improvement activity £,000 Waste Strategy Resources (Staff Costs) 160 Recycling collection, processing and treatment 250 Labour and vehicles 178 Page 9
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Civic waste site management to prioritise recycling 155 Total 743 4.4 Total Funding 4.4.1 Exhibit 5 summarises the total estimated funding over the next five years within the mid-range scenario. Exhibit 5: Estimated funding 2025/26-2029/30 Para 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 General Funding 4.1.3 255,563 255,563 255,563 255,563 255,563 Council Tax Income 4.3.2 40,741 40,954 41,169 41,384 41,599 Estimated Funding for National Insurance 4.3.4 2,621 2,621 2,621 2,621 2,621 Extended Producer Responsibility 4.3.7 1,486 1,486 1,486 1,486 1,486 Released Strathclyde Pension Fund Gain Previously reported to Council 5,332 5,332 5,332 0 0 Total Funding 305,743 305,956 306,171 301,054 301,269 4.5 Base Budget 4.5.1 The base budget for 2025/26 starts off as the 2024/25 revenue budget of £290.734m and is then adjusted for the changes set out in the following paragraphs. 4.5.2 There are elements of Scottish Government funding that are provided as part of the settlement with the expectation they are used to deliver the service/policy intended. The base budget needs to be adjusted to reflect the additional costs of delivering on these funding commitments and the budget increase is limited to the funding. These commitments, or changes to previous commitments, are set out in Exhibit 6. Exhibit 6: Funding Commitments 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 HSCP Children and Young People Community Mental Health 228 228 228 228 228 Carers Services, Respite Care and Health & Social Care Uplift (inc share of real living wage) 2,150 2,150 2,150 2,150 2,150 Personal and Nursing Care for Older People 96 96 96 96 96 Scottish Disability Assistance 16 16 16 16 16 Mental Health Renewal and (59) (59) (59) (59) (59) Page 10
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Recovery Officers HSCP Total 2,431 2,431 2,431 2,431 2,431 COUNCIL Teachers’ Pay 727 727 727 727 727 School Meals 311 311 311 311 311 Early Learning and Childcare 470 470 470 470 470 Scottish Assessors Barclay Implementation 1 1 1 1 1 Educational Psychology 12 12 12 12 12 Building Standards (10) (10) (10) (10) (10) COUNCIL Total 1,511 1,511 1,511 1,511 1,511 4.5.3 There are a number of base budget adjustments required to reflect prior year decisions, one off costs in 2024/25, decisions taken at the 6 March 2024 Council meeting or in year issues already reported to Council. These are: • £3.916m increase HSCP requisition for pass through of their share of £230m from 2024/25 (already factored into HSCP requisition) • £1.697m removal of Criminal Justice Requisition. Funding is paid directly to HSCP as a ring-fenced grant. • £0.089m correction to 2024/25 budget to recognise recharged income from Housing DLO agreed in December 2023 but omitted from 2024/25 budget • £0.010m reduction to right size education heating oil budget • £0.030m reduction to right size Education Maintenance Allowance budget • £0.400m reduction to right size probationer teacher salaries budget • £0.014m reduction to right size NDR / Water rates budget for Clydebank Town Hall • £1.523m for cost of increase in teachers’ pensions (fully funded) • Impact of Council agreed growth items agreed on 1 March 2023 (reduction in expenditure of £0.120m from 2026/27 onwards) • Impact of Council agreed growth items agreed on 9 March 2022 (reduction in expenditure of £0.250m from 2026/27 onwards) • £0.743m for additional expenditure in relation to anticipated costs in relation to Extended Producer Responsibility (EPR) 4.5.4 The revised base budget is shown in Exhibit 7. Exhibit 7: Revised Base Budget Para 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 Base Budget 4.5.1 290,734 290,734 290,734 290,734 290,734 HSCP Funding Commitments 4.5.2 2,431 2,431 2,431 2,431 2,431 Council Funding Commitments 4.5.2 1,511 1,511 1,511 1,511 1,511 HSCP Requisition 4.5.3 3,916 3,916 3,916 3,916 3,916 Criminal Justice Funding 4.5.3 (1,697) (1,697) (1,697) (1,697) (1,697) Page 11
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Recharged Income 4.5.3 (89) (89) (89) (89) (89) Education Heating 4.5.3 (10) (10) (10) (10) (10) Education Maintenance Allowance 4.5.3 (30) (30) (30) (30) (30) Probationer Teacher Salaries 4.5.3 (400) (400) (400) (400) (400) Clydebank Town Hall Rates 4.5.3 (14) (14) (14) (14) (14) Teacher’s Pensions 4.5.3 1,523 1,523 1,523 1,523 1,523 Profiling of March 2023 Council Growth Items 4.5.3 0 (120) (120) (120) (120) Profiling of March 2022 Council Growth Items 4.5.3 0 (250) (250) (250) (250) EPR Expenditure 4.3.7 743 743 743 743 743 Revised Base Budget 298,618 298,248 298,248 298,248 298,248 4.6 Employee Costs 4.6.1 In terms of 2025/26 employee budgets, the expectation would be that the budget would reflect the 2024/25 budget plus any increase due to pay awards, incremental progression, and a small built-in assumption of savings being generated through turnover. 4.6.2 The 2025/26 pay award has not been agreed yet and an estimate of 3% has been built into the budget in the mid-range (3% in best case and 4% in worst case). As the 2025/26 pay award, and any Scottish Government contribution toward meeting the cost of it, is not yet agreed there is a risk it will differ from this estimate which may create a revenue cost pressure during 2025/26. The 3% is an assumption of the share of the 2025/26 pay award the Council would need to fund. This assumes the Scottish Government will fund any balance over and above 3% if the agreed pay award exceeds 3%. If the Council needs to fund anything beyond 3%, due to the Scottish Government not funding the balance, each 1% would create a revenue pressure of approximately £1.8m in 2025/26. 4.6.3 National Insurance Increase As detailed at paragraph 4.3.4, the Council’s staff costs budget will increase by £3.910m (excluding HSCP staff costs) as a consequence of an increase to Employers National Insurance Contributions effective from 1 April 2025. 4.6.4 Exhibit 8 summarises the estimated changes to the employee budgets over the next five years for Council services. This includes an assumption that savings will be generated through turnover and a small increase year on year. The Council’s turnover target has been increased substantially in prior years and it is not considered viable for it to be increased further beyond this small increase. Page 12
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Exhibit 8: Estimated Employee Costs 2025/26-2029/30 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 Pay award 5,286 10,731 16,339 22,115 28,064 National Insurance Increase 3,910 4,027 4,148 4,273 4,401 Increments 755 1,510 2,265 3,020 3,775 Turnover Saving Assumption (44) (88) (132) (176) (220) Total Employee Increases 9,907 16,180 22,620 29,232 36,020 4.7 Non-Pay Inflation 4.7.1 Inflation has been included in the 2025/26 budget estimates and future year estimates where it is considered necessary to ensure budgets are adjusted to reflect expected increases in costs. An additional £0.500m annual general inflation has been built into the mid-range scenario (£0.250m in best case and £0.750m in worst case). Since the Council meeting on 18 December 2024 a new inflation line has been added for Water Rates. This reflects the recent announcement that water rates are to increase by 9.9% in 2025/26 – further annual increases of 6% have been assumed in future years (based on the total increase in water rates being 30% over the past 5 years). 4.7.2 The overall additional budget requirement for non-pay inflation estimated over the next five years is summarised in Exhibit 9. Exhibit 9: Cumulative Non-Pay Inflation - 2025/26-2029/30 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 General Provision 500 1,000 1,500 2,000 2,500 Utilities – Gas 137 280 431 589 747 Utilities – Electricity 136 279 428 583 738 Utilities – Street Lighting 30 62 95 129 163 Water rates 62 104 148 195 245 Non-Domestic Rates 22 44 66 88 110 ICT 32 64 96 128 160 Landfill Tax 12 24 36 48 60 Audit Fee 10 30 50 70 90 PPP Unitary Payment 275 556 843 1,136 1,426 Residential Care Costs 90 184 282 384 484 Increase in Recharged Income (76) (76) (76) (76) (76) Total 1,230 2,551 3,899 5,274 6,647 4.8 Cost Pressures 4.8.1 Services operate on the basis of having to contain any cost pressures within current resources wherever possible, however that is not always achievable and it is Page 13
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necessary to ensure budgets are adjusted where necessary for unavoidable cost increases. 4.8.2 Cost pressures have been reported to Council over the course of 2024/25 as they have materialised. However, there are six new or amended cost pressures since the Finance Update reported to Council on 18 December 2024, which exceed £0.100m. 4.8.3 Cost Pressure 1 – Central Repairs An additional £0.520m is required to cover essential repair, maintenance, and compliance works across Council assets. Ongoing maintenance is needed to prevent further deterioration and higher costs in the future. Compliance works are also essential to meet health & safety, fire regulations, and other statutory requirements. Costs have increased due to inflation in materials and labour. Compliance costs have also risen due to stricter regulatory requirements, including updated fire safety guidelines, more stringent health and safety standards, enhanced accessibility regulations to improve inclusivity, and new environmental and energy efficiency targets aimed at reducing carbon emissions. These regulations require significant upgrades to buildings, infrastructure, and systems to ensure Council assets remain legally compliant, safe, and sustainable. 4.8.4 Cost Pressure 2 – Elected Members Pay The Scottish Local Authority Remuneration Committee (SLARC) undertook an independent review of Local Councillors remuneration which concluded in February 2024. The recommendations were considered by The Scottish Government, and their response was published on 5 July 2024. The value of the additional financial costs to the Council is £0.107m per annum. 4.8.5 Cost Pressure 3 – Dalmuir Golf Course Income A review of budgets in Roads and Neighbourhoods has highlighted the budgeted income for membership fees and day visitors at Dalmuir Golf Course is not being achieved and needs to be reduced by £0.100m to align it to realistic expectations. 4.8.6 Cost Pressure 4 – Cleaning Materials A review of expenditure on cleaning materials over the past three years has confirmed the current annual budget of £0.270m is insufficient with increases mainly due mainly to inflation. Overspends in prior years have been accommodated by carrying vacancies however it is necessary to increase the expenditure budget by £0.128m to meet the required level. 4.8.7 Cost Pressure 5 – Reverse Saving Option CCF06 In 2023/24 (CCF06 - Generate additional income from buildings) was agreed as part of the 2023/24 budget setting process. At that point it was anticipated £0.154m of income could be generated by leasing space within Church Street, Bruce Street Baths and Aurora House to external parties. It has not been possible to achieve this therefore the £0.154m saving needs to be reversed. Page 14
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4.8.8 Cost Pressure 6 – Early Start Clubs Income A 2023/24 saving option (EDU05) was agreed to introduce early start clubs generating an estimated saving of £0.187m in 2024/25 increasing to £0.280m in 2025/26. The saving was calculated based on a £4 daily charge however Council agreed to reduce that charge to £2 when setting the 2024/25 budget. It was anticipated this may increase the uptake in the service and still deliver the estimated saving. This has been monitored over the current academic year and levels of uptake by children attending the clubs is not sufficient to deliver the £0.280m saving and a shortfall of £0.145m is anticipated in 2025/26. 4.8.9 In addition to the cost pressures exceeding £0.100m the following less material cost pressures have been added to the budget • In 2023/24 a £37,000 saving option was agreed based on anticipated income from leasing floor space at the Municipal Building to external parties. Enquiries have been received over the past two years but none have materialised into a lease agreement. Therefore the £37,000 saving needs to be reversed. • A review of anticipated ICT costs has confirmed an existing ICT cost pressure of £118,000 can be reduced by £30,000. • £218,000 was assumed as the impact of the pay award on West Dunbartonshire Leisure Trust. The actual impact was £274,000 which required a further £59,000 to be added as a cost pressure. • A review of library income budgets has confirmed a recurring shortfall between budgets and actuals of £29,000. • Income budgets for the Pipe Band Championship are inflated each year based on the agreed Council sales, fees and charges increase however the overall income generated has not kept up with the anticipated increase. A £20,000 cost pressure is required to decrease budgeted income to a more realistic level. • There is a £75,000 estimated increase in the cost of occupational health services based on current contract negotiations which are reaching a conclusion. 4.8.10 The full list of estimated cost pressures for Council services are noted in Exhibit 10. Exhibit 10: Cost Pressures - 2025/26-2029/30 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 SEEMIS Membership Fees 2 4 6 8 10 Apprenticeship Levy 3 7 11 15 18 Loan charges 1,250 3,140 3,320 3,320 3,320 Additional Support Needs 252 252 252 252 252 Server and Software for Risk Mgt System 16 16 16 16 16 Reduction in Housing Benefit Admin Subsidy 10 20 30 40 50 2027/28 Local Government 0 0 200 0 0 Page 15
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elections Local Development Plans (30) (30) (30) (30) (30) Increased cost of computer software licences 88 156 224 292 360 Reverse Xmas Closure of Council Offices 7 7 7 7 7 Intromission payment provision 200 400 600 800 1,000 Increase in audit fees over assumed inflation 40 40 40 40 40 Impact of NDR Revaluation 140 1,040 1,230 1,230 1,230 Reduced income for crematoriums 151 151 151 151 151 Reduced income for burials 52 52 52 52 52 Increase in staff costs for overtime in winter gritting 24 24 24 24 24 School meals during holidays 77 77 77 77 77 Unfunded pension costs 200 300 400 500 600 Additional WDLT costs for pay awards 274 548 822 1,096 1,370 Riverside Additional Support Needs 90 369 446 446 446 Delivery of local place plans 0 (10) (10) (10) (10) Vehicle Testing Income 63 63 63 63 63 Artizan VAT 85 85 85 85 85 RES12 and RES25 savings not fully realised 6 6 6 6 6 Shortfall in ASN Income from Other Local Authorities 92 92 92 92 92 ASN Payments to Other Local Authorities 312 312 312 312 312 Early Years Cross Boundary Charges 102 102 102 102 102 Central Repairs 520 520 520 520 520 Elected Members Pay 107 107 107 107 107 Dalmuir Golf Course Income 100 100 100 100 100 Reverse SDP14 Saving 37 37 37 37 37 Reverse CCF06 Saving 154 154 154 154 154 Cleaning materials 128 128 128 128 128 Library Income 29 29 29 29 29 Pipe Band Income 20 20 20 20 20 Eary Start Clubs (EDU05) 145 145 145 145 145 Occupational Health 75 75 75 75 75 General Allowance for Future Years 0 1,000 2,000 3,000 4,000 Totals 4,821 9,538 11,843 13,301 14,958 4.9 West Dunbartonshire Health and Social Care Partnership (HSCP) 4.9.1 On 6 March 2024 the Council agreed a 2024/25 HSCP requisition of £85.029m. Page 16
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Exhibit 11 sets out the adjustments made to the 2024/25 HSCP requisition during 2024/25 and the indicative 2025/26 requisition after taking account of the impact of the 2025/26 settlement. Exhibit 11: In year adjustments to HSCP 2024/25 requisition and indicative 25/26 requisition £,000 Original 2024/25 Requisition 85,029 Adjustments in year Share of £230m Adult Social Care Funding 3,916 Scottish Disability Services 54 Pay – Children’s Services 343 Revised 2024/25 HSCP Requisition 89,342 Children and Young People Community Mental Health 228 Carers Services, Respite Care and Health & Social Care Uplift (including share of real living wage for adults only) 2,150 Personal and Nursing Care for Older People 96 Scottish Disability Assistance 16 Mental Health Renewal and Recovery Officers (59) Share of Mobile Phone Contract Saving (17) 2025/26 HSCP Requisition 91,756* *There is a further £13.138m nationally for Children’s Services Pay which is currently not distributed. It is estimated this will result in a further £0.227m for the HSCP. When this is confirmed during 2025/26 this funding will be passed through to the HSCP. This will have no effect on the Council’s budget gap as it is income matched with expenditure. 4.9.2 There is an ongoing assumption that the Council’s allocation to the HSCP will be on the basis of ‘flat cash’ plus the appropriate share of the Health & Social Care funding commitments detailed in the Local Government Finance Circular (adjusting for any one-off funding not recurring). However, the Council is able to provide the HSCP with a cash increase. There are three issues for Council to consider in relation to the 2025/26 requisition. 1. 2024/25 Pay Award 2. Gross Aggregate Expenditure (GAE) Indicators 3. Funding for the increase in National Insurance Each of these are detailed below. There has been no assumption made in this report about any political decision in relation to these three areas. Consequently the budget gap presented in this report assumes no increase to the flat cash assumption. 4.9.3 2024/25 Pay Award £1.395m has been made available by the Scottish Government Council to partially fund the 2024/25 pay award. This allocation is based on the total local government workforce including Council employed social care staff delivering delegated services through the HSCP. However, councils have autonomy to allocate funding based on Page 17
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local needs and priorities. Therefore, Council, when agreeing the 2025/26 budget, needs to decide whether a share of the funding for the 2024/25 pay award is passed through to the HSCP. The HSCP makes up 35% of the overall Council staff costs (excluding Teachers) so if the full share was to be passed on this would amount to £0.488m and the budget gap for 2025/26 will increase by the amount passed on. Council is asked to consider passing on £0.488m of the 2024/25 pay award funding to the HSCP. 4.9.4 Grant Aided Expenditure (GAE) Indicators The process used by the Scottish Government to determine the allocation of revenue funding is based on a series of GAE indicators such as number of school children, length of roads etc. Each indicator determines an allocation of cash to the council however that doesn’t place any restriction on what the Council can spend that allocation on. It is the totality of these indicators that determines the Council’s cash allocation. Some of those indicators relate to social care and, in 2025/26, the total movement in the funding allocation relating to these indicators is £0.517m. Council is asked to consider passing on £0.517m of the increase in the overall 2025/26 funding to the HSCP. 4.9.5 NI Funding As per paragraph 4.3.4 it is estimated the Council will receive £2.621m to partially fund the increase in the cost of NI contributions. The increased cost in 2025/26 to the Council (including HSCP) is estimated to be £5.281m which is split as Council - £3.910m (74%) and HSCP - £1.371m (26%) Council is asked to consider passing on £0.681m (26% of the £2.621m) of the funding to the HSCP to partially fund the impact of the NI increase on their financial position. 4.9.6 Exhibit 12 sets out the options for Council to consider in relation to the HSCP requisition. Exhibit 12 – HSCP Requisition Options Option 1 Flat Cash £,000 Option 2 Fund 2024/25 Pay Award £,000 Option 3 Fund 2024/25 Pay Award and GAE £,000 Option 4 Fund 2024/25 Pay Award, GAE and NI £,000 Indicative 2025/26 HSCP Requisition 91,756 91,756 91,756 91,756 2024/25 Pay Award 0 488 488 488 GAE Indicators 0 0 517 517 NI Funding 0 0 0 681 Total Increase 0 488 1,005 1,686 Revised HSCP Requisition 91,756 92,244 92,761 93,442 Page 18
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4.9.7 The HSCP Board met on 28 January to consider their projected 2025/26 budget position. For Social Care the estimated cost of delivering delegated social care services was shown as £97.779m, excluding the impact of the employers NI increase for both Council employed staff and commissioned services as the assumption was full funding would be received. Taking account of the National Insurance cost of £1.371m shown above, the cost of delivering services increases to £99.150m. Therefore depending on the option taken the HSCP budget gap would range from £5.593m to £7.394m before considering any options to reduce the gap, including management adjustments, savings and application of reserves. 4.9.8 While Exhibit 12 sets out four possible options the Council is able to agree any requisition to the HSCP at either flat cash or higher. Council is asked to consider the totality of the HSCP requisition. 4.10 West Dunbartonshire Leisure Trust Management Fee 4.10.1 On 6 March 2024 the Council agreed a 2024/25 West Dunbartonshire Leisure Trust (the Trust) management fee of £3,658,373. The Trust thereafter also received funding of £274,219 for the 2024/25 employee pay uplift which resulted in a final 2024/25 management fee of £3,932,592. 4.10.2 The 2024/25 management fee incorporated a saving of £0.940m which Council agreed on 6 March 2024. The Trust partially met this from savings and use of reserves in 2024/25 however the Trust is still reporting a budget gap of £0.621m. The Trust is proposing further savings of £0.395m in 2025/26. It is likely the remaining £0.226m would require to be met from the Trust’s reserves. 4.10.3 As part of the 2024/25 budget Council decided to replace a number of grass pitches with synthetic surfaces with the Trust required to meet £65,000 of loan interest charges from the income received. This sum has therefore been deducted from the management fee. 4.10.4 The Service Level Agreement with the Trust does not require the Council to meet employee or utility uplifts, however, since the Trust’s inception, these have been fully funded. 4.10.5 The Trust is anticipating the 2025/26 pay award will add £0.193m to their expenditure budget. This is based on an assumed 3.2% uplift which was aligned to the Council’s previous 3.2% assumption which has been reduced to 3%. However the Council assumption is focused on how much it is anticipated the Council will need to fund with Scottish Government providing funding for the balance. As such the assumed cost pressure in the Council’s budget gap is £0.274m rather than £0.193m as it reflects the amount it is assumed the Council will need to pass through to the Trust if it is agreed to fund the full 2025/26 pay award. In relation to utilities the Trust has advised of a cost pressure of £0.254m due to increases in District Heating Network costs which have tracked the general uplift in utility costs. No assumption has been built into the current budget gap about passing through any funding for increases in utility costs. Page 19
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4.10.6 It should be further noted the Trust has also requested a further increase in the management fee of £0.202m as a consequence of the financial impact of the increase in employer National Insurance contributions. However, the Council has not received funding in relation to the Trust increase and, as per paragraph 4.3.4, the anticipated funding in relation to the Council’s increase in National Insurance will not fully cover the total cost to the general fund. 4.10.7 When agreeing the 2025/26 budget Council needs to decide if funding will be provided for the 2025/26 pay award and for additional costs from District Heating. As referenced above the budget gap presented in this report has already built in an assumed £0.274m for Trust staff costs. Exhibit 13 sets out the options for Council to consider . Exhibit 13 – West Dunbartonshire Leisure Trust Management Fee Option 1 Flat Cash Option 2 Fund 2025/26 Pay Award Option 3 Fund 2025/26 Pay Award Plus Utility Costs Base Mgt Fee 3,932,592 3,932,592 3,932,592 Adjust for Interest on 3G Pitches (65,000) (65,000) (65,000) Updated Base Mgt Fee 3,867,592 3,867,592 3,867,592 Pay Award 0 274,000 274,000 Utility Costs 0 0 253,900 Revised Mgt Fee 3,897,592 4,141,592 4,395,492 Inc / (Dec) to Council Budget Gap (274,000) 0 253,900 4.11 Dunbartonshire and Argyll & Bute Valuation Joint Board (VJB) Contribution 4.11.1 The Council has received a letter from the Assessor at the VJB regarding the Council’s contribution to the VJB. Similar letters have been issued to East Dunbartonshire Council and Argyll and Bute Council who also provide funding to the VJB. The total constituent funding to the VJB is £2,611,171 which is split as follows • West Dunbartonshire Council - £736,400 • East Dunbartonshire Council - £725,243 • Argyll and Bute Council - £1,149,528 The total contribution of £2,611,171 has not increased for the past seven years which means the VJB has been absorbing all inflationary increases and pay awards from a combination of delivering savings and using reserves. Their latest estimates indicate that, without an increase in funding, their reserves will be exhausted in 2025/26. 4.11.2 The letter from the VJB is included as Appendix 8 to this report and provides greater detail on the VJB’s financial position, future budget gaps, measures they have taken to balance the budget and the request made for an increase in the contribution. Page 20
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In summary the ask is for the Council contribution of £736,400 to be increased to: • £830,300 in 2025/26 (increase of £93,900) • £993,765 in 2026/27 (cumulative increase of £257,365) • £1,023,600 in 2027/28 (cumulative increase of £287,200) Council is asked to consider their contribution to the VJB. It has the option to: • maintain the flat cash contribution • approve a single year recurring increase • approve the two-year recurring increase • approve the three-year recurring increase 4.12 Budget Gap Prior to Measures to Balance Budget 4.12.1 The estimated budget gap prior to factoring in any potential options towards balancing the budget is summarised in Exhibit 14. Exhibit 14: Estimated Budget Gap Prior to Measures to Balance Budget Para 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 4.5.4 Revised Base Budget 298,618 298,248 298,248 298,248 298,248 4.6.4 Employee Cost Changes 9,907 16,180 22,620 29,232 36,020 4.7.2 Non-Pay Inflation 1,230 2,551 3,899 5,274 6,647 4.8.11 Cost Pressures 4,821 9,538 11,843 13,301 14,958 Total Expenditure 314,576 326,517 336,610 346,055 355,873 4.4.1 Total Funding 305,743 305,956 306,171 301,054 301,269 Budget Gap Cumulative 8,833 20,561 30,439 45,001 54,604 4.12.2 Exhibit 12 shows a 2025/26 budget gap prior to measures to balance the budget of £8.833m. 4.13 Measures to Balance the Budget – Previously Agreed 4.13.1 There are a number of measures to balance the budget which have already been agreed by Council. These are summarised in Exhibit 15. Exhibit 15: Previously Agreed Measures to Balance Budget 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 Savings Options (Dec 2022) 142 142 142 142 142 Management Adjustments (Dec 2022) 189 189 189 189 189 Savings Options (Mar 2023) 25 25 25 25 25 Savings Options (Dec 2023) 152 152 152 152 152 Page 21
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Management Adjustments (Dec 2023) 38 38 38 38 38 Savings Options (Mar 2024) 928 928 928 928 928 Management Adjustments (Mar 2024) 40 90 90 90 90 Savings Options (Dec 2024) 52 57 61 61 61 Management Adjustments (Dec 2024) 564 691 691 691 691 Service Concessionary Recurring Savings 704 1,069 990 64 63 Assumed 5% increase in sales, fees and charges 428 876 1,347 1,842 2,362 Total Previously Agreed Savings 3,262 4,257 4,653 4,222 4,741 4.13.2 Exhibit 16 sets out the estimated budget gap after previously agreed measures. This shows that there is a further £5.571m of measures required to balance the 2025/26 budget. Exhibit 16: Budget Gap After Application of Previously Agreed Measures 2025/26 £000 2026/27 £000 2027/28 £000 2028/29 £000 2029/30 £000 Cumulative Budget Gap Before Previously Agreed Measures 8,833 20,561 30,439 45,001 54,604 Previously Agreed Measures (3,262) (4,257) (4,653) (4,222) (4,741) Cumulative Budget Gap After Previously Agreed Measures 5,571 16,304 25,786 40,779 49,863 4.13.3 Note that this residual gap of £5.571m assumes the: • HSCP requisition is not increased above flat cash (section 4.9 provides options ranging from flat cash to a £1.686m increase in 2025/26) • WDLT management fee is not increased above flat cash (section 4.10 provides options from flat cast to a £0.254m increase in 2025/26) • VJB contribution is not increased above flat cash (section 4.11 provides options for flat cash or a £0.094m increase in 2025/26) Depending on the decisions taken with regard to these three issues the budget gap could increase to as high as £7.605m. 4.14 Measures to Balance the Budget – For Council Approval 4.14.1 There are a range of options to assist Members to balance the 2025/26 budget. These options are set out in the following paragraphs. Council Tax 4.14.2 The setting of Council Tax should happen on the same day as the Council sets its revenue budget as once all proposals are considered, Council Tax is the balancing figure. The estimated budget gap makes no assumption over future Council Tax Page 22
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increases as setting the Council Tax is a matter for Council to decide. Each 1% increase in Council Tax will generate an estimated £0.407m in revenue and increase the weekly Band D bill by £0.27. Closing a budget gap of £5.571m (paragraph 4.13.2) would require a 13.7% council tax increase. If the budget gap increases to £7.605m (paragraph 4.13.3) an increase of 18.7% would be required. Exhibit 17 sets out the impact that increases of 10% 15% and 20% would have on the budget gap and on the weekly bill for a Band D taxpayer (assuming they are liable for the full Council Tax charge). Exhibit 17: Impact of Council Tax Increases on Revenue and Band D Weekly Bill CT Increase 10% 15% 20% Band D Weekly Bill Increase (£) 2.69 4.04 5.38 Net Revenue Benefit (£000) 4,070 6,105 8,140 4.14.3 Saving Options – As an alternative to fully closing the budget gap with a council tax increase officers have identified a range of saving options for member consideration. A number of the saving options submitted for member consideration have multiple options contained within them. Members are advised that many of the options have a full time equivalent (FTE) impact. Efforts will be made to redeploy using the SWITCH Policy or to agree including voluntary release. The total value of the ‘higher value’ saving options is a recurring saving of £4.647m in 2025/26 rising to £7.609m in 2026/27 and £7.662m in future years. These options are summarised in Appendix 1 with full details of each option set out in Appendix 2. 4.14.4 Management Adjustments – Officers have also identified management adjustments which do not result in either potential redundancies or changes to policy and can be implemented without political approval. The total value of these management adjustments is a recurring saving of £0.751m in 2025/26 increasing to £0.898m in future years. These options are summarised in Appendix 1 with full details of each option set out in Appendix 3. 4.14.5 Sales, Fees and Charges - The Council’s financial planning currently assumes a 5% annual increase in sales, fees and charges which will generate an estimated £0.428m increase in 2025/26. This assumption is already built into the 2025/26 budget gap. The Council may wish to consider an option to increase fees and charges by a higher percentage. Each further 1% increase in the Council’s fees and charges would generate approximately £0.086m in income. 4.15 Capital Plan Update 4.15.1 An update of the Council’s 10-year capital plan was approved by Council on 6 March 2024. As part of the new report process implemented 1 April 2024 the plan has been reviewed throughout the year with updates reported to Council and Committee for approval. Page 23
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4.15.2 Since the last Council meeting on 18 December 2024 there have been further changes to the capital plan. This is due to reprofiling projects, new projects being included or completed projects being removed. The projects added are: Review of School Speed Limits - A report was submitted to IRED Committee on 5 February 2025 providing an update on a review undertaken on speed limits around primary schools. Part of the review asked for permission to request £75k of capital funding to be approved by Council. This was agreed at Committee and has been included in the capital plan shown at appendix 5. Transport Scotland 2024/25 Implementation 20MPH Speed Limits - Funding received from Scottish Government of £105k has been received to improve and support connectivity and equal access to public transport and infrastructure for cyclists. This new project has been added to the capital plan attached at appendix 5 The project removed due to being completed with no further spend anticipated is: Cash Receipting System - The remaining budget of £25k has been removed since the project has been completed under budget and no further spend will be incurred. 4.15.3 There is one further material change to bring to members’ attention. Posties Park - Additional funding of £0.333m is required for Posties Park due to a review of financial forecasting. This includes future spend, contractor retentions, and ongoing running costs for utilities. The increases budget is required to ensure project completion and long-term sustainability of the project. 4.15.4 There are four appendices to this report in relation to the capital plan. • Appendix 4 shows the forecast 2024/25 outturn • Appendix 5 shows the anticipated spend on projects (revised capital plan) • Appendix 6 shows the current resources available • Appendix 7 provides information linking the capital plan to the Council’s Asset Management Plans. The loan charges linked to the capital plan reflect the values within the draft budget book. 4.15.5 In terms of affordability of the proposed plan it is the view of the Council’s Senior Management Team that while the plan is affordable in 2025/26 assuming a balanced revenue budget is agreed it does create significant pressures on the revenue budget due to the cost of borrowing. However, it will have revenue implications for future years and these will require to be planned for in the normal manner through long-term financial strategies and budget planning processes. This may require the capital programme to be subject to further review in future if it is deemed to be placing an excessive pressure on the revenue budget. Page 24
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5. PEOPLE IMPLICATIONS 5.1 The potential staffing implications are shown within the savings options appended to this report and will be subject to consultation processes where appropriate and managed in accordance with the Council’s Switch Policy (and Organisational Change Procedure). Efforts will be made to redeploy using the SWITCH Policy or to explore voluntary release. If required, use of the redundancy selection policy, including appropriate and equality proofed selection criteria, as agreed with the trade unions and approved by Corporate Services Committee in August 2023. 6. FINANCIAL AND PROCUREMENT IMPLICATIONS 6.1 The Financial implications arising from the budget process are detailed in the report and appendices. There are no specific procurement implications arising from this report. 7. RISK ANALYSIS 7.1 Some of the capital plan projects have an assumption of match-funding and grant funding from Scottish Government and other agencies. There is a risk that some or all of these are not received. The business cases for these projects will require to be updated as funding becomes clearer, and Members may be required to consider the financial affordability of continuing with the projects. The risk and impact of the saving options are detailed in the appendices. 8. EQUALITIES IMPACT ASSESSMENT (EIA) 8.1 A screening was carried out for the budget report as a whole and determined that an Equality Impact Assessment is not applicable for this report. However, all individual savings options have been screened and where relevant, impact assessed. The Equality Impact Assessments are appended to this report (Appendix 9). 9. CONSULTATION 9.1 The views of all Chief Officers have been requested on this report and feedback reflected herein. Discussions on the issues herein have been undertaken with the Trade Unions and a summary copy of the saving options was provided to Trade Unions, political group leaders and communicated to the workforce in the week commencing 10 February 2025. 10. STRATEGIC ASSESSMENT 10.1 Proper budgetary control and sound financial practice are cornerstones of good governance and support Council and officers to pursue the four strategic priorities of the Council’s Strategic Plan. 10.2 The General Services revenue budget contributes to all outcomes by providing funding in specific areas to help the Council achieve and develop these priorities. Laurence Slavin Chief Officer - Resources Page 25
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Date: 20 February 2025 Person to Contact: Laurence Slavin, Chief Officer - Resources, Church Street Offices, Dumbarton E-mail: laurence.slavin@west-dunbarton.gov.uk Appendices Appendix 1 – Summarised Saving Options and Management Adjustments Appendix 2 – Detailed Saving Options Appendix 3 – Detailed Management Adjustments Appendix 4 – Capital Plan – 2024/25 – Forecast Outturn Appendix 5 – Capital Plan – 2025/26 – Proposed Spend Appendix 6 – Capital Plan – 2025/26 – Proposed Resources Appendix 7 – Capital Plan – 2025/26 – Links to Asset Management Plans Appendix 8 – Letter from Dunbartonshire and Argyll & Bute Valuation Joint Board Appendix 9 – Equality Impact Assessments Background Papers Budget Report to Council - 6 March 2024 Financial Update Report to Council – 19 June 2024 Financial Update Report to Council – 30 October 2024 Budget Conversation 2025/26 - Engagement Results report to Council - 30 October 2024 Financial Update Report to Council – 18 December 2024 Page 26
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Appendix 1 – Summarised Saving Options and Management Adjustments 2025/26 BUDGET - SAVING OPTIONS 2025/26 2026/27 2027/28 Ref: CO Saving Option Saving (£,000) FTE Saving (£,000) FTE Saving (£,000) FTE CCF01 AG Reduce Highland Games Spend 15 0 15 0 15 0 CCF02 AG Reduce or close Clydebank Town Hall 0 0 315 3 315 4 CCF03 AG Reduce staffed Citizen Services Provision at Church Street 30 1 30 1 30 1 CCF09 AG Reduce Contact Centre 30 2 60 2 60 2 CCF10 AG Reduce Community Budgeting Fund 27 0 27 0 27 0 CCF11 AG Remove Community Engagement Budget 22 0 22 0 22 0 CCF18 AG Reduction in Arts and Heritage 60 3 110 3 110 3 EDU02 LM Reduce School Clothing Grant to Statutory Level 64 0 64 0 64 0 EDU03 LM Reduce Education Maintenance Allowance to Statutory Level 75 0 114 0 114 0 EDU04 LM Remove P6 Swimming Lessons 14 0 14 0 14 0 EDU06 LM Reduce Secondary School Management Time 0 0 0 0 0 0 EDU11 LM Shared Head at two ELCs 31 1 47 1 47 1 EDU12 LM Review Mainstream School Transport 80 0 120 0 120 0 EDU14 LM Align 1140 Hour Funding for 3 year olds with Statutory Guidance 62 0 136 0 136 0 EDU15 LM Reduce School Music Instructors 30 0.6 30 0.6 30 0.6 EDU20 LM Remove Secondary School Registration 383 8.8 572 8.8 572 8.8 Page 27
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EDU21 LM Review Secondary School Common Senior Phase Timetable 0 0 214 5 214 5 EDU22 LM Secondary School Staffing 312 7.8 468 7.8 468 7.8 EDU23 LM Education Senior Phase Transport 24 0 37 0 37 0 EDU24 LM Charge for Instrumental Music Tuition 80 0 120 0 120 0 HE01 PB Reduce Modern Apprenticeship Investment 20 0 40 0 60 0 HE02 PB Reduce Working4U 412.5 18 825 18 825 18 HE03 PB Reduce Temporary Accommodation Furniture Budget 18 0 0 0 0 0 HE04 PB Reduce CCTV Service 72 5 144 5 144 5 PT12 VR Reduce Corporate Administration Support 91 3 91 3 91 3 PT14 VR People and Change Team Restructure 62 1.6 97 1.6 97 1.6 PT15 VR Reduce Organisational Development 60 1 60 1 60 1 PT18 VR Outsource Print Room 25 1.25 50 2.5 50 2.5 PT20 VR Reduce ICT Team 84 4 168 4 168 4 RES01 LS Reduce External Funding 915 0 915 0 915 0 RES05 LS Reduce Council Tax and Benefits Service 0 0 14 0.5 14 0.5 RES06 LS Reduce Corporate Debt Team 44 2 67 3 67 3 RES08 LS Reduce Caretakers 24 1.02 32 1.02 32 1.02 RES12 LS Reduce Elderly Welfare Grant 110 0 120 0 120 0 RES14 LS Reduce Housing Benefit and Council Tax Team 16 0.5 16 0.5 16 0.5 RES16 LS Reduce Community Council Funding 14 0 14 0 14 0 RES19 LS Reduce Asset Management Team 55 1.3 55 1.3 55 1.3 RN02 GM Remove Public Toilet Provision 0 0 93 0 111 0 RN17 GM Reduce School Crossing Patrollers 66 7.1 144 7.1 144 7.1 RN18 GM Reduce Footway Gritting 68 4 136 4 136 4 Page 28
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RN19 GM Close and Transfer Bowling Club Amenities 22 1.5 44 1.5 59 1.5 RN20 GM Close or Reduce Dalmuir Golf Course 184 5 268 5 268 5 RN21 GM Cease Care of Gardens Scheme 143 2 143 2 143 2 RN22 GM Reduce Street Cleaning 78 6 156 6 156 6 RN23 GM Reduce Street Lighting 61 0 319 0 319 0 RN24 GM Reduce Park Maintenance 180 10.5 360 10.5 360 10.5 RN28 GM Remove Open Space Maintenance on non Council Land 20 0.5 20 0.5 20 0.5 RN29 GM Remove Event Support by Grounds Service 15 0 15 0 15 0 RN30 GM Reduce Road Network & Capital Management 50 1 70 1 70 1 RN31 GM Reduce Winter Plan 55 3 110 3 110 3 RN32 GM Cease Weed Killing 50 0 50 0 50 0 RN33 GM Reduce Waste Services 86 5 176 5 176 5 RN35 GM Reduce Grass Cutting 150 0 150 0 150 0 RR04 AD Remove Members’ Secretary 22 0.6 22 0.6 22 0.6 RR17 AD Reduce Trading Standards 14 1 39 1 39 1 RR18 AD Reduce Records Management 13.5 1 54.5 1 54.5 1 RR19 AD Close Clydebank Registration Office 8 0.5 16.5 0.5 16.5 0.5 TOTAL 4,647 111.57 7,609 122.32 7,662 123.32 Page 29
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2025/26 BUDGET - MANAGEMENT ADJUSTMENTS 2025/26 2026/27 2027/28 Ref: CO Saving Option Saving (£,000) FTE Saving (£,000) FTE Saving (£,000) FTE CCF04 AG Review Facilities Management Operating Model 300 TBC 400 TBC 400 TBC EDU16 LM Reduce Secondary School Clerical Staff 80 4 120 4 120 4 EDU19 LM Reduce Education Support (ELC) 27 0.5 27 0.5 27 0.5 PT05 VR Review of Printing 10 0 10 0 10 0 PT13 VR Right Size Employer Benefit Savings 10 0 10 0 10 0 RES02 LS Right Size NDR Budgets 103 0 103 0 103 0 RN14 GM Review Footway Gritting Operational Method 60 0 60 0 60 0 RR10 AD Combine Dog Warden and Pest Control Posts 38 1 38 1 38 1 RR11 AD Lead Planner Replaced by Basic Grade Officer 6.5 0 6.5 0 6.5 0 RR12 AD Antonine Wall 27 1.6 27 1.6 27 1.6 RR13 AD Review Environmental Health 35 1 42 1 42 1 RR20 AD Development Planning and Placemaking 54.5 1 54.5 1 54.5 1 TOTAL 751 9 898 9 898 9 Page 30