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Item 16 Appendices 1-3 - GS BCR Period 5

West Dunbartonshire Council · 29 October 2025
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Page 1

WEST DUNBARTONSHIRE COUNCIL APPENDIX 1
REVENUE BUDGETARY CONTROL 2025/26
SUMMARY
PERIOD END DATE 31 August 2025
Total Budget Spend to Date Projected Spend Annual RAG
Status
Use of Earmarked
Reserves
Variance after
the use of
Earmarked
Reserves
£000 £000 £000 £000 % £000 £000
Resources 4,901 7,960 6,132                         1,231 25.1%  833 398
Regulatory and Regeneration 5,213 1,846 5,083                         (130) -2.5%  52 (182)
People & Technology 10,455 5,051 10,461                       6 0.1%  41 (35)
Citizens, Culture and Facilities 18,677 7,304 18,457                       (220) -1.2%  150 (370)
Education, Learning and Attainment 137,696 51,816 138,394                     698 0.5%  359 339
Roads and Neighbourhood 18,037 7,145 18,873                       836 4.6%  276 560
901 161 899                            (2) -0.2%  0 (2)
Miscellaneous Services 7,900 5,958 8,488                         588 7.4%  593 (5)
Requisition (VJB) 880 220 880                            0 0.0%  0 0
Requisition (SPT) 1,611 403 1,611                         (0) 0.0%  0 0
Requisition (HSCP) 93,442 23,361 93,442                       (0) 0.0%  0 0
General Service Delivery Sub-Total 299,714 111,224 302,720 3,006 1.0%  2,304 702
Non-Service Budgets
Loan Charges 19,592 4,898 16,102                       (3,490) -17.8%  0 (3,490)
Capital Receipts used to fund Loan Charges (2,884) 0 (2,884) 0 0.0%  0 0
Transfer to Reserves re SPFO reductions 4,294 0 0 (4,294) -100.0%  (4,294) 0
Non GAE Allocation (8,453) 0 (8,453) 0 0.0%  0 0
Non-Service Budget Sub-total 12,549 4,898 4,765 (7,784) -62.0%  (4,294) (3,490)
Total Expenditure 312,263 116,122 307,485 (4,778) -1.5%  (1,990) (2,788)
Council Tax (45,426) (11,357) (45,426) 0 0.0%  0 0
Revenue Support Grant (174,218) (43,555) (174,218) 0 0.0%  0 0
Non Domestic Rates (84,737) (21,184) (84,737) 0 0.0%  0 0
Central Government Funding (1,486) (372) (1,486) 0 0.0%  0 0
Use of reserves (6,395) (1,599) (6,395) 0 0.0%  0 0
Total Resources (312,263) (78,066) (312,262) 0 0.0%  0 0
Net Expenditure 1 38,056 (4,777) (4,778) -1.5%  (1,990) (2,788)
Department Summary Variance
Housing and Employability
General Service Delivery

Page 2

WEST DUNBARTONSHIRE COUNCIL APPENDIX 2
REVENUE BUDGETARY CONTROL 2025/26
RESOURCES SUMMARY
PERIOD END DATE 31 August 2025
Total
Budget
Spend to
Date
Projected
Spend
Annual
RAG Status
Use of Earmarked
Reserves
Variance after the use
of Earmarked
Reserves
£000 £000 £000 £000 % £000 £000
291 86 292 1 0%  0 1
1,538 528 1,717 180 12%  152 28
2,201 1,680 2,201 0 0%  0 0
2,424 1,129 2,890 466 19%  427 39
437 144 457 20 4%  26 (7)
(29) 0 (29) 0 0%  0 0
(1,072) (128) (1,077) (5) 0%  0 (5)
1,195 846 1,280 85 7%  0 85
(2,029) 3,711 (1,545) 484 -24%  228 256
(55) (35) (55) 0 0%  0 0
4,901 7,960 6,132 1,230 25%  833 397Total Net Expenditure
Finance
Cost of Collection of Council Tax
Cost of Collection of Rates
Rent Rebates & Allowances
Corporate Asset Maintenance
Office Accommodation
Corporate Assets
Variance
Service Summary
Service / Subjective Summary
Finance Service Centre
Audit
Revenues & Benefits

Page 3

WEST DUNBARTONSHIRE COUNCIL APPENDIX 2
REVENUE BUDGETARY CONTROL 2025/26
REGULATORY AND REGENERATION SUMMARY
PERIOD END DATE 31 August 2025
Total
Budget
Spend to
Date
Projected
Spend
Annual
RAG Status
Use of Earmarked
Reserves
Variance after the
use of Earmarked
Reserves
£000 £000 £000 £000 % £000 £000
1,609         576            1,574             (35) -2%  0 (35)
575            183            554                (21) -4%  0 (21)
(221) (83) (207) 14 -6%  0 14
885 322 860 (25) -3%  0 (25)
557            49              550                (8) -1%  52 (60)
605            233            619                14 2%  0 14
Economic Development 1,204         566 1,133             (71) -6%  0 (71)
5,214         1,846 5,083             (131) -3%  52 (183)
Democratic and Registration Service
Legal Services/Trading Standards
Licensing
Environmental Health
Planning
Variance
Total Net Expenditure
Service / Subjective Summary
Service Summary
Procurement

Page 4

WEST DUNBARTONSHIRE COUNCIL APPENDIX 2
REVENUE BUDGETARY CONTROL 2025/26
PEOPLE AND TECHNOLOGY
PERIOD END DATE 31 August 2025
Total
Budget
Spend to
Date
Projected
Spend
Annual
RAG Status
Use of Earmarked
Reserves
Variance after the use
of Earmarked
Reserves
£000 £000 £000 £000 % £000 £000
902 349 928 26 3%  0 26
1,863 688 1,879 17 1%  40 (23)
5,089 3,054 5,088 (1) 0%  0 (1)
Central Administration Support 2,602 960 2,565 (37) -1%  0 (37)
0 1 1 1 0%  1 (0)
10,455 5,051 10,461 6 0%  41 (35)
Variance
Total Net Expenditure
Transactional Services
Provision for Legal Fees & Settlements
Information Services
Strategic People and Change
Service / Subjective Summary
Service Summary

Page 5

WEST DUNBARTONSHIRE COUNCIL APPENDIX 2
REVENUE BUDGETARY CONTROL 2025/26
CITIZENS, CULTURE AND FACILITIES
PERIOD END DATE 31 August 2025
Total Budget Spend to Date Projected
Spend
Annual
RAG Status
Use of Earmarked
Reserves
Variance after the use
of Earmarked Reserves
£000 £000 £000 £000 % £000 £000
277 112 282 4 2%  0 4
1,386 393 1,365 (21) -2%  0 (21)
241 90 239 (2) -1%  0 (2)
Clydebank Town Hall 339 29 368 29 8%  0 29
Libraries 1,833 618 1,801 (32) -2%  0 (32)
Arts and Heritage 306 84 219 (87) -28%  0 (87)
Catering Services 5,095 1,999 5,269 173 3%  0 173
Building Cleaning 2,128 783 2,010 (119) -6%  0 (119)
Building Cleaning PPP (95) (103) (109) (15) 16%  0 (15)
Facilities Assistants 2,739 926 2,475 (264) -10%  0 (264)
Facilities Management 305 220 445 141 46%  150 (9)
Events 28 60 20 (8) -29%  0 (8)
Leisure Management 4,094 2,092 4,075 (19) 0%  0 (19)
18,677 7,304 18,457 (220) -1%  150 (370)
Variance
Total Net Expenditure
Citizen Services
Service / Subjective Summary
Service Summary
Communications & Marketing
Performance & Strategy

Page 6

WEST DUNBARTONSHIRE COUNCIL APPENDIX 2
REVENUE BUDGETARY CONTROL 2025/26
EDUCATION, LEARNING AND ATTAINMENT
PERIOD END DATE 31 August 2025
Total
Budget
Spend to
Date
Projected
Spend
Annual
RAG Status
Use of Earmarked
Reserves
Variance after the use
of Earmarked Reserves
£000 £000 £000 £000 % £000 £000
Primary Schools 34,246 13,511 34,407 161 0%  0 161
Secondary Schools 36,061 14,583 36,025 (36) 0%  0 (36)
Specialist Educational Provision 23,414 8,293 23,533 119 1%  0 119
Psychological Services 681 303 680 (0) 0%  0 (0)
Sport Development / Active Schools 627 464 627 0 0%  0 0
Early Education 19,305 6,879 19,479 174 1%  0 174
PPP 18,400 5,619 18,367 (33) 0%  0 (33)
Creative Arts 618 276 617 (0) 0%  0 (0)
Curriculum for Excellence 72 26 72 0 0%  0 0
Central Admin 954 610 1,017 63 7%  100 (37)
Workforce CPD 287 115 285 (2) -1%  0 (2)
Performance & Improvement 485 193 489 4 1%  0 4
Education Development 2,548 943 2,796 248 10%  259 (11)
137,696 51,816 138,394 698 1%  359 339
Variance
Service Summary
Service / Subjective Summary
Total Net Expenditure

Page 7

WEST DUNBARTONSHIRE COUNCIL APPENDIX 2
REVENUE BUDGETARY CONTROL 2025/26
ROADS AND NEIGHBOURHOOD
PERIOD END DATE 31 August 2025
Total
Budget
Spend to
Date 
Projected
Spend
Annual
RAG Status
Use of Earmarked
Reserves
Variance after the use of
Earmarked Reserves
£000 £000  £000 £000 % £000 £000
Transport, Fleet & Maintenance Services (99) (97) 17 116 -117%  0 116
Roads Services 2,495 1,760 2,741 246 10%  150 96
Outdoor Services 300 (43) 338 38 13%  0 38
Burial Grounds (245) (222) (208) 37 -15%  0 37
Crematorium (1,057) (264) (930) 127 -12%  0 127
Waste Services 9,837 1,915 10,030 193 2%  0 193
Depots 0 186 0 0 0%  0 0
Ground Maintenance & Street Cleaning 4,767 2,515 4,948 181 4%  16 165
Shared Prosperity Fund 0 363 (0) 0 0%  0 0
Working 4 U 2,039 1,032 1,938 (101) -5%  110 (211)
18,037 7,145 18,873 837 5%  276 561
Service / Subjective Summary
Service Summary
Variance
Total Net Expenditure

Page 8

WEST DUNBARTONSHIRE COUNCIL APPENDIX 2
REVENUE BUDGETARY CONTROL 2025/26
HOUSING AND EMPLOYABILITY
PERIOD END DATE 31 August 2025
Total
Budget
Spend to
Date
Projected
Spend
Annual
RAG Status
Use of
Earmarked
Reserves
Variance after the
use of Earmarked
Reserves
£000 £000 £000 £000 % £000 £000
Homelessness Services 828 115 845 17 2%  0 99
Private Sector Housing 16 8 16 0 0%  0 0
Private Sector Housing Grant 43 19 43 0 0%  0 0
Anti Social Behaviour & CCTV 305 116 289 (16) -5%  0 (2)
Housing Maintenance Trading Organisation (291) (97) (294) (3) 1%  0 0
901 161 899 (2) 0%  0 97
Variance
Total Net Expenditure
Service / Subjective Summary
Service Summary

Page 9

WEST DUNBARTONSHIRE COUNCIL APPENDIX 2
REVENUE BUDGETARY CONTROL 2025/26
MISCELLANEOUS
PERIOD END DATE 31 August 2025
Total
Budget
Spend to
Date 
Projected
Spend
Annual
RAG Status
Use of Earmarked
Reserves
Variance after the use
of Earmarked
Reserves
£000 £000  £000 £000 % £000 £000
6,748 5,508         7,331        583 9%  593 (10)
1,152 450            1,157        5 0%  0 5
7,900 5,958         8,488        588 7%  593 (5)
Variance
Total Net Expenditure
Service / Subjective Summary
Chief Executive and Chief Officers
Service Summary
Sundry Services

Page 10

WEST DUNBARTONSHIRE COUNCIL APPENDIX 3
REVENUE BUDGETARY CONTROL 2025/26
ANALYSIS FOR VARIANCES OVER £50,000
PERIOD END DATE
Total Budget Projected Spend Use of EMR
Variance
after the
use of EMR
£000 £000 £000 £000 %
Office Accommodation 1,195 1,280 0 85 7% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Corporate Assets (2,029) (1,545) 228 256 -13% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Economic Development 1,204 1,133 0 (71) -6% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Promotion of regeneration activities within West Dunbartonshire Council
The favourable variance is mainly attributable to employee costs anticipating an underspend of
73k. This is due to superannuation costs being lower than budgeted.
None required.
Underspend on employee costs anticipated at year end.
The adverse variance is a result of asset rationalisation and property disposals over a number of
years whch have not been adjusted within the rental income budget.   A review of rental income will
be undertaken in 2025/26, to inform future budgets for 2026/27 and a budget pressure will be
added as part of a future finance update.  There is a £50k overspend against external year end
valuation which has been added as a budget pressure for 2026/27and a forecast £50k overspend
across property costs.   This overspend is offset by increased turnover saving across the service.
None required.
Overspend anticipated.
Promotion of regeneration activities within West Dunbartonshire Council
Provision of Shared Office Accommodation.
The adverse variance is attributable to higher than anticipated electricity costs versus budget.
None.
Adverse variance
31 August 2025
Budget Details
Resources
Variance Analysis
RAG Status
Regulatory and Regeneration

Page 11

WEST DUNBARTONSHIRE COUNCIL APPENDIX 3
REVENUE BUDGETARY CONTROL 2025/26
ANALYSIS FOR VARIANCES OVER £50,000
PERIOD END DATE
Total Budget Projected Spend Use of EMR
Variance
after the
use of EMR
£000 £000 £000 £000 %
31 August 2025
Budget Details
Variance Analysis
RAG Status
Arts and Heritage 306 219 0 (87) -28% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Catering Services 5,095 5,269 0 173 3% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Building Cleaning 2,128 2,010 0 (119) -6% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Facilities Assistants 2,739 2,475 0 (264) -10% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome 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
Adverse variance
None.
This service provides Facility Assistants throughout WDC buildings.
There is a favourable variance against employee costs as a result of vacancies.
None.
This service provides the provision & protection of Arts & Heritage
There is a favourable variance against employee costs as a result of vacancies.
none necessary
Favourable variance
Citizens, Culture and Facilities
Catering Services across WDC
Although 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 was highlighted
as a 2026/27 budget pressure in the June 2025 Finance Update to Council.

Page 12

WEST DUNBARTONSHIRE COUNCIL APPENDIX 3
REVENUE BUDGETARY CONTROL 2025/26
ANALYSIS FOR VARIANCES OVER £50,000
PERIOD END DATE
Total Budget Projected Spend Use of EMR
Variance
after the
use of EMR
£000 £000 £000 £000 %
31 August 2025
Budget Details
Variance Analysis
RAG Status
Primary Schools 34,246 34,407 0 161 0% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Specialist Educational Provision 23,414 23,533 0 119 1% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Early Education 19,305 19,479 0 174 1% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
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 has partially offset this unbudgeted cost.
none possible
adverse variance
The principal reason for the adverse variance is an overspend on employee costs (£184k) due to
the Grade 3 and 4 job evaluation (£77k) and the likely non-achievement of the turnover target
(£107k). 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 service area includes all Primary Schools.
The cost of upkeep of grounds is likely to be at the level charged in 2024/25 resulting in an
overspend (£56k) and teacher costs,particularly cover, look likely to exceed the budget (£366k)
.These overspends are offset by a number of underspends , the principal ones being gas/electricity
(£238k)
none possible
adverse variance
This service area covers all ASN Services.
This services area includes all Early Years establishments within West Dunbartonshire.
Education , Learning and Attainment

Page 13

WEST DUNBARTONSHIRE COUNCIL APPENDIX 3
REVENUE BUDGETARY CONTROL 2025/26
ANALYSIS FOR VARIANCES OVER £50,000
PERIOD END DATE
Total Budget Projected Spend Use of EMR
Variance
after the
use of EMR
£000 £000 £000 £000 %
31 August 2025
Budget Details
Variance Analysis
RAG Status
Transport, Fleet & Maintenance
Services (99) 17 0 116 -117% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Roads Services 2,495 2,741 150 96 4% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Crematorium (1,057) (930) 0 127 -12% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
This service provides crematorium services within the Council area
Income from cremations is anticipated to be £127k 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.
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 £58k 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 and is being offset by the use of the smoothing fund. The
overspend is partially offset by underspends on street lighting (£198k), due to an anticipated
reduction in the rates for electricity and employee costs (£130k) due to current levels of vacancies.
The remaining £5k is due to small vacancies in the service.
Service Description
Main Issues / Reason for Variance
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

Page 14

WEST DUNBARTONSHIRE COUNCIL APPENDIX 3
REVENUE BUDGETARY CONTROL 2025/26
ANALYSIS FOR VARIANCES OVER £50,000
PERIOD END DATE
Total Budget Projected Spend Use of EMR
Variance
after the
use of EMR
£000 £000 £000 £000 %
31 August 2025
Budget Details
Variance Analysis
RAG Status
Waste Services 9,837 10,030 0 193 2% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Ground Maintenance & Street Cleaning 4,767 4,948 16 165 3% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Working 4 U 2,039 1,938 110 (211) -10% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
The overspend is mainly in relation to the reintroduction of grass cutting services which was
previously a saving and therefore there are no mitigating actions which can be taken.
An overspend is anticipated at year end however the totality of the overspend may reduce subject
to a decision to be made by Council in December 2025 in relation to the allocation of the in year
grass cutting costs between General Services and the Housing Revenue Account (as per the
Council motion agreed on 27 August 2025)
Provision of grounds maintenance and street cleaning services
Employee costs are anticipated to overspend by £186k mainly due to the reinstatement of the
Grass Cutting Services as agreed at Council on 27 August 2025. The overspend is partially off-set
by current staff vacancies (£64k). The variance at the year end on employee costs will depend on a
number of factors including employee additional staff to undertake the grass cutting. The remaining
£5k variance is due to small variances throughout the service.
This is the provision of Working 4U service.
The underspend is mainly due to staffing. Savings on staffing were allocated over a two year period
(2025/26 and 2026/27). However, additional external funding from UK Shared Prosperity Fund
(UKSPF) has been received which requires additional staffing. Therefore, staffing from posts which
were taken as savings for next year have been moved to UKSPF This year thereby allowing
additional savings to be achieved in year one.
None required
n/a
Waste Collection and Refuse disposal services
Employee costs are anticipated to overspend by £129k mainly due to turnover not being met.
Supplies and Services are anticipated to overspend by £70k due to higher levels of tonnage than
anticipated and levels of inflation. Transport costs are expected to overspend by £53k principally
due to internal recharges of £27k which are required to ensure the Service can fully operate and
£23k for repairs and maintenance of vehicles due to the age of the vehicles. Waste removal
Income is expected to under-recover by £65k due to a reduction in the level of waste collection to
external customers. This shortfall is off-set by additional income from internal recharges and
general sales of £152k, resulting in an overall anticipated additional income of £88k.The remaining
£36k 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.

Page 15

WEST DUNBARTONSHIRE COUNCIL APPENDIX 3
REVENUE BUDGETARY CONTROL 2025/26
ANALYSIS FOR VARIANCES OVER £50,000
PERIOD END DATE
Total Budget Projected Spend Use of EMR
Variance
after the
use of EMR
£000 £000 £000 £000 %
31 August 2025
Budget Details
Variance Analysis
RAG Status
Loan Charges 19,592 16,102 0 (3,490) 0% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome
Transfer to Reserves re SPFO
reductions 4,294 0 0 (4,294) 0% 
Service Description
Main Issues / Reason for Variance
Mitigating Action
Anticipated Outcome The anticipated in year SPFO saving will be transferred to the SPFO smoothing reserve
This budget represents SPFO reduction that will be transferred to the pension smoothing fund
In 2025/26 there is a reduction in superannuation to 6.5%. After the use of £5.2m to balance the
2025/26 budget it is forecast that £4.294m will be transferred to the pension smoothing reserve to
balance future years budget.
None Required
Principal, interest and other charges on council ouncil borrowing
Loan charges are showing a £3.490m favourable variance against budget as a result of the
Council’s Finance Team, in conjunction with our Treasury Advisers (MUFG), identifying an
opportunity to terminate £33.1m of long-term fixed rate loans in return for a discounted repayment
amount.  The four loans were due to mature between 2064 and 2078. More information on the one-
off financial benefit this has delivered is detailed in the Finance Update presented to this same
Council meeting.
None possible at present
Overspend anticipated
Miscellaneous