Item 10-Appendix 3
West Dunbartonshire Council · 27 August 2025
Back to West Dunbartonshire Council — 27 August 2025 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 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % Revenues & Benefits 2,408 2,846 438 18% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Office Accommodation 1,194 1,275 81 7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Corporate Assets (2,034) (1,458) 577 -28% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 30 June 2025 Budget Details Variance Analysis Variance Resources Provision of Shared Office Accommodation. The adverse variance is attributable to higher than anticipated electricity costs versus budget. None. Adverse variance The service provided by this area deal with benefits, council tax and debt recovery. This adverse variance is fully offset by the use of earmarked reserves: £374k in relation to the Social Welfare Fund and £53k DWP funding, that was part of the 24/25 Scottish Government revenue funding which was carried forward for use into 25/26. Both reserves will be fully utilised in year. None required. Adverse Variance This service provides asset and estate management The adverse variance is driven by a £411k under recovery in rental income. Part of this shortfall (£204k) will be met by the smoothing fund and relates to a prior year saving with regards office/depot rationalisation which will not be fully realised due to tenants yet to be identified for Kilbowie Road and Elm Road. A full review of rental income will be carried out during 2025/26 and a cost pressure considered for 2026/27. There is an under recovery from salary recharges to capital (£24k) which relates to a saving that cannot be realised. This will also be funded via the smoothing fund earmarked reserve. Supplies and Services show an adverse variance against budget due to a £67k increase in valuation costs and an increase against budget of £49k on Property Costs. The remaining £26k relates to annual turnover not being achieved. The Service will continue to monitor and review costs and reduce overspends as appropriate. Overspend anticipated.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 30 June 2025 Budget Details Variance Analysis Variance Catering Services 5,056 5,262 206 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning 2,109 1,962 (147) -7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning PPP (103) (162) (59) 58% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Assistants 2,783 2,425 (358) -13% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Citizens, Culture and Facilities Catering Services across WDC There is a favourable variance against employee costs as a result of vacancies. This has been offset by an adverse variance against income. The income budget was overstated and includes £350k which was also shown within General Revenue Grant income. This has been highlighted as a 2026/27 budget pressure in the June 2025 Finance Update to Council. None. This service provides Facility Assistants throughout WDC buildings. There is a favourable variance against employee costs as a result of vacancies. None. Favourable variance This service provides cleaning services across all council buildings. There is a favourable variance against employee costs as a result of vacancies. None. Favourable variance This service provides cleaning services to PPP schools. There is a favourable variance against employee costs as a result of vacancies. None. Favourable variance Adverse variance
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 30 June 2025 Budget Details Variance Analysis Variance Primary Schools 34,223 34,379 156 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools 36,037 36,134 97 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Specialist Educational Provision 23,315 23,400 85 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Education , Learning and Attainment This service area includes all Primary Schools. Non-domestic rates will be higher than the sum anticipated when the budget was set (£105k). In addition, the cost of upkeep of grounds is likely to be at the level charged in 2024/25 resulting in an overspend (£56k).These overspends are offset very slightly by a number of small underspends. none possible adverse variance This service area includes all Secondary Schools. Non-domestic rates will be higher than the sum anticipated when the budget was set (£50k). In addition, the cost of upkeep of grounds is likely to be at the level charged in 2024/25 resulting in an overspend (£26k). There is a minor overspend on employee costs (£19k). none possible adverse variance This service area covers all ASN Services. The principal reason for the adverse variance is that APT&C employee costs are higher following the recent job evaluation of grade 3 and 4 staff (£320k inc. backdating to August 2024). The projected underspend on out of authority placements (£228k) has partially offset this unbudgeted cost. none possible adverse variance
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 30 June 2025 Budget Details Variance Analysis Variance Early Education 19,118 19,474 356 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Central Admin 954 1,049 96 10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The principal reason for the adverse variance is an overspend on employee costs (£321k) due to the Grade 3 and 4 job evaluation (£77k) and the likely non- achievement of the turnover target (£244k). In addition, payments to private providers are greater than budget following the sharp increase in the number of eligible 2 year olds in these nurseries (£88k). Underspends across a range of budgets have reduced the overall adverse variance. none possible adverse variance This services area includes all Early Years establishments within West Dunbartonshire. This service area covers Education Directorate The adverse variance is caused by expenditure on the summer programme being covered by an earmarked reserve outwith the Education budget none possible nil variance once the earmarked reserve is considered
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 30 June 2025 Budget Details Variance Analysis Variance Transport, Fleet & Maintenance Services (117) (1) 116 -99% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Roads Services 2,473 2,728 255 10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Transport services across WDC Transport Services is operated on behalf of services across the Council. An under recovery on income is anticipated as while the service fully allocates all costs out to appropriate services there is currently a mis-alignment between the expenditure and income budgets. This will need to be corrected in future budgets. None available as cannot recharge out more than the service costs to run. Under recovery of income anticipated Roads and Neighbourhood This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols Plant hire costs and material costs are anticipated to overspend by £272k.This is mainly due to the level of equipment required to ensure the roads programme is undertaken and also due to inflationary levels. Winter gritting is anticipated to overspend £57k due to costs of salt and quantity required to ensure winter gritting programme is fulfilled. The anticipated £89k overspend in stock is due to a significant increases in bitumen material costs, which have risen by an average of 35% in recent years. Income is anticipated to under recover by £150k which is due to the delay in implementing parking enforcement. The overspend is partially offset by underspends on street lighting (£198k), due to an anticipated reduction in the rates for electricity and employee costs (£113k) due to current levels of vacancies. The remaining £2k is due to small vacancies in the service. The Service will continue to monitor and review costs and reduce overspends as appropriate. Overspend anticipated.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 30 June 2025 Budget Details Variance Analysis Variance Crematorium (1,059) (961) 98 -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 9,810 9,936 126 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Collection and Refuse disposal services Employee costs are anticipated to overspend by £115k mainly due to turnover not being met. Transport costs are expected to overspend by £111k principally due to internal recharges of £60k and vehicle hire costs of £51k both are which are required to ensure the Service can fully operate. Waste removal Income is expected to under-recover by £100k due to a reduction in the level of waste collection to external customers. This shortfall is partly off-set by additional income from internal recharges and general sales of £60k, resulting in an overall anticipated income under-recovery of income by £40k.The overspend is also partially offset by underspends on supplies of £160k mainly due to anticipated reduction in the costs for tonnage in relation to waste collection. The remaining £20k variance is due to small variances throughout the service. The Service will continue to monitor and review costs and reduce overspends as appropriate. Overspend anticipated. This service provides crematorium services within the Council area Income from cremations is anticipated to be £101k less than budgeted mainly due to a new crematorium recently opened in East Dunbartonshire. This budget is uncontrollable and may change throughout the year. The Service will continue to monitor and review income. Under-recovery of income is anticipated.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2025/26 ANALYSIS FOR VARIANCES OVER £50,000 PERIOD END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 30 June 2025 Budget Details Variance Analysis Variance Homelessness Services 828 927 99 12% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Sundry Services 6,746 7,331 585 9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Housing and Employability This service seeks to prevent homelessness occurring across the authority and improves access to support services The adverse variances on employee costs related to staffing pressures at the Ashton View Supported Accommodation project where staffing levels are determined by the Scottish Social Services Council ( SSSC ) requirements. There are also inflationary pressures across supported accommodation contracts. The service will minimise any overspend through tight control on recruitment and the maximisation of housing benefit income across temporary accommodation properties and Ashton View supported accommodation properties. A year end overspend. 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. The main reason for this adverse variance is due to the associated cost of Voluntary Redundancy and Early Retirment and will be offset by the use of an earmarked reserve. Income and expenditure will continue to be monitored throughout the year. An overall adverse variance is anticipated at this time