Item 11 Appendix 1, 2, & 3
West Dunbartonshire Council · 30 August 2023
Back to West Dunbartonshire Council — 30 August 2023 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 1 REVENUE BUDGETARY CONTROL 2023/24 SUMMARY PERIOD END DATE 30 June 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Resources 5,661 6,285 5,738 77 1.4% Regulatory and Regeneration 3,190 795 2,968 (222) -7.0% People & Technology 7,578 2,893 7,552 (26) -0.3% Citizens, Culture and Facilities 17,242 4,968 17,407 165 1.0% Education, Learning and Attainment 115,894 29,410 117,758 1,864 1.6% Roads and Neighbourhood 16,118 6,984 16,957 839 5.2% 4,047 1,751 4,129 82 2.0% Supply, Distribution and Property (1,510) 453 (1,483) 27 -1.8% Miscellaneous Services 7,559 3,729 7,552 (7) -0.1% Loan Charges 13,976 3,494 13,976 0 0.0% Capital Receipts used to fund Loan Charges (2,884) (721) (2,884) 0 0.0% Requisition (VJB) 732 195 779 47 6.4% Requisition (SPT) 1,588 1,588 1,588 0 0.0% Requisition (CJP) 1,697 0 63 (1,634) -96.3% Requisition (HSCP) 84,671 21,168 84,671 0 0.0% Non GAE Allocation (7,328) (1,832) (7,328) 0 0.0% Total Expenditure 268,231 81,160 269,444 1,212 0.5% Council Tax (40,254) (10,755) (40,254) 0 0.0% Revenue Support Grant (126,501) (27,081) (124,867) 1,634 -1.3% Non Domestic Rates (93,396) (23,349) (93,396) 0 0.0% Use of Reserves (8,080) (2,020) (8,080) 0 0.0% Total Resources (268,231) (63,205) (266,597) 1,634 -0.6% Net Expenditure (0) 17,955 2,846 2,846 1.1% 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 30 June 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 78 98 69 (9) -12% 1,292 381 1,362 70 5% (341) 4,449 (276) 65 -19% 2,287 657 2,250 (37) -2% 323 73 330 7 2% 17 0 25 8 47% (798) (78) (823) (25) 3% Central Administration Support 2,803 706 2,801 (2) 0% 5,661 6,285 5,738 77 1% Variance Service Summary Service / Subjective Summary Finance Business Centre Audit Revenues & Benefits Total Net Expenditure Finance Cost of Collection of Council Tax Cost of Collection of Rates Rent Rebates & Allowances
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 REGULATORY AND REGENERATION SUMMARY PERIOD END DATE 30 June 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 869 176 792 (77) (0) 744 190 770 26 0 (149) (4) (104) 45 (0) 822 225 751 (71) (0) 749 22 587 (162) (0) Economic Development 155 185 172 17 0 3,190 795 2,968 (222) (0) Variance Total Net Expenditure Service / Subjective Summary Service Summary Democratic and Registration Service Legal Services Licensing Environmental Health Planning
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 PEOPLE AND TECHNOLOGY PERIOD END DATE 30 June 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 836 210 814 (22) -3% 2,034 450 2,048 15 1% 4,709 2,233 4,690 (19) 0% 0 0 0 0 0% 7,578 2,893 7,552 (26) 0% Variance Total Net Expenditure Transactional Services Change Support Information Services Human Resources (including risk) 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 30 June 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 333 56 306 (27) -8% 1,308 338 1,360 52 4% 236 45 229 (7) -3% Clydebank Town Hall 345 (16) 350 5 1% Libraries 1,815 359 1,867 52 3% Arts and Heritage 326 65 322 (4) -1% Catering Services 4,747 1,205 4,704 (43) -1% Building Cleaning 1,895 497 1,980 86 5% Building Cleaning PPP (202) (67) (198) 4 -2% Facilities Assistants 2,410 540 2,414 4 0% Facilities Management 524 87 567 43 8% Leisure Management 3,459 1,851 3,459 0 0% Events 48 7 48 0 0% 17,242 4,968 17,407 165 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 30 June 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Primary Schools 34,110 8,100 34,435 325 1% Secondary Schools 32,978 8,848 33,521 543 2% Specialist Educational Provision 17,014 3,796 18,060 1,046 6% Psychological Services 606 150 604 (2) 0% Sport Development / Active Schools 627 (97) 627 0 0% Early Education 9,531 3,502 9,485 (46) 0% PPP 16,501 3,814 16,502 1 0% Creative Arts 654 154 638 (16) -2% Curriculum for Excellence 92 59 92 0 0% Central Admin 939 632 943 5 0% Workforce CPD 365 68 365 1 0% Performance & Improvement 453 105 452 (1) 0% Education Development 2,025 279 2,034 9 0% Raising Attainment - Primary 0 0 0 0 0% Raising Attainment - Secondary 0 0 0 0 0% Pupil Equity Fund (including LAC PEF) 0 0 0 0 0% 115,894 29,410 117,758 1,864 2% 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 30 June 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Transport, Fleet & Maintenance Services (571) 324 (528) 43 -8% Roads Services 3,029 1,139 3,311 282 9% Grounds Maintenance & Street Cleaning Client 7,416 1,854 7,416 0 0% Outdoor Services 243 30 274 31 13% Burial Grounds (265) (117) (232) 33 -12% Crematorium (1,101) (184) (1,057) 44 -4% Waste Services 9,797 2,201 10,191 394 4% Depots (0) 0 0 0 0% Ground Maintenance & Street Cleaning Trading A/c (2,429) 1,737 (2,419) 10 0% 16,118 6,984 16,957 837 5% 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 30 June 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Working 4 U 2,238 643 2,238 0 0% Communities 941 154 940 (1) 0% Homeless Persons 482 922 580 98 20% Private Sector housing 18 5 18 0 0% Anti Social Behaviour 368 27 353 (15) -4% 4,047 1,751 4,129 82 2% Variance Total Net Expenditure Service / Subjective Summary Service Summary
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 SUPPLY, DISTRIBUTION AND PROPERTY PERIOD END DATE 30 June 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Housing Maintenance Trading A/c (875) (412) (875) 0 0% Housing Asset and Investment 50 1 0 (50) -100% Corporate Assets and Capital Investment Programme (2,325) 324 (2,310) 15 -1% Office Accommodation 1,168 211 1,203 35 3% 166 183 188 22 13% 0 (66) 0 0 0% Private Sector Housing Grants 81 (42) 83 2 2% Consultancy Services 225 255 229 4 2% (1,510) 453 (1,483) 27 -2% Variance Total Net Expenditure Service / Subjective Summary Service Summary Corporate Asset Maintenance Procurement
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 MISCELLANEOUS PERIOD END DATE 30 June 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 5,589 3,274 5,591 2 0% 701 161 701 0 0% 1,269 294 1,260 (9) -1% 7,559 3,729 7,552 (7) 0% 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 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % Finance 1,292 1,362 70 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Rent Rebates & Allowances (341) (276) 65 -19% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Democratic and Registration Service 869 792 (77) -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Legal Services 822 751 (71) -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 749 587 (162) -22% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Adverse variance is anticipated None available at this time. A favourable variance is anticipated. No action is possible at this time. None available at this time. This services deals with the administration functions and Democratic Services within the Authority 30 June 2023 Budget Details Adverse variance is anticipated The service provided by this area deals with Accountancy, Capital, Treasury, Reconciliations, Cash Office and Municipal Bank Variance Analysis Variance A change to DWP practice where DWP targets some overpayment recoveries directly is impacting the available recovery income to WDC. Main reason for adverse variance is full turnover savings are not being achieved. Resources Payment of Rent Rebates and other Allowances Some vacancies are being advertised, the projected outturn assumes these will be filled later in the year. This services provides legal advice to the Council The main reason for the favourable variance is vacancies in the service and additional income received. An unbudgeted legal expense is partially offsetting the favourable outturn predicted. Favourable variance is anticipated The main reason for the variance is vacancies within the service Regulatory and Regeneration Favourable variance is anticipated Some vacancies are being advertised, the projected outturn assumes these will be filled later in the year. The main reason for the favourable variance is vacancies in the service and income is higher than budgeted. The additional income predicted is an in-year benefit only as a result of one-off additional fees. This Service provides Building & Planning services
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % 30 June 2023 Budget Details Variance Analysis Variance Building Cleaning 1,895 1,980 86 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Citizen Services 1,308 1,360 52 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Libraries 1,815 1,867 52 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Primary Schools 34,110 34,435 325 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools 32,978 33,521 543 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overspend is anticipated This service area includes all Secondary Schools. Education , Learning and Attainment An overspend is anticipated. Expenditure and income (particularly income from school meals in the new academic year) will be closely monitored. An overspend is anticipated. Variance due to budgeted turnover not being projected as being met. Spend to be monitored. Overspend is projected. No action is possible at this time. This service area includes all Primary Schools. The principal reasons for the adverse variance are an increase in the caseload for clothing grants (£114k) ,an overspend on APT&C employee costs (£70k) following the increase in turnover targets and an overspend on teacher costs (£190k) following the pay award agreed after the budget was set. SPT bus contract costs are also anticipated to be higher (£26k) than when the budget was set. Partly offsetting this is a favourable variance against school meals income following an alteration in the expansion of free school meals to primaries 6 and 7 (£95k) albeit income from lets is adverse (£19k). This service includes one stop shops and the contact centre Variance due to projected higher overtime for out of hours controllers and turnover not being met. Spend to be monitored. Overspend is projected. The principal reasons for the adverse variance are an overspend on APT&C employee costs (£126k) following the increase in turnover targets and an overspend on teacher costs (£128k) following the pay award agreed after the budget was set. Income from lets (£111k) and from school meals (£175k) are likely to be less than anticipated when the budget was set. Expenditure and income will be closely monitored. Employee costs are adverse as a result of the knock-on effect of last year's pay increase (which was close to 10% in this service) on the current year costs and the higher turnover target not being achieved This service provides cleaning services across all council buildings Citizens, Culture and Facilities This service includes the provision of Library, Culture and Museums within West Dunbartonshire
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % 30 June 2023 Budget Details Variance Analysis Variance Specialist Educational Provision 17,014 18,060 1,046 6% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Roads Services 3,029 3,311 282 9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 9,797 10,191 395 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overspend anticipated Plant hire costs have increased during the year to a level not foreseen when the budget was set . Similarly, electricity and street lighting costs have increased during the year to a level not anticipated when the budget was set due to inflationary levels. Waste Collection and Refuse disposal services Expenditure and income will be closely monitored. An overspend is anticipated. This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols Employee costs are higher due to the knock-on effect of the higher pay award and higher overtime than reflected in the budget . Tonnage costs with the principal waste removal contractor remain a problematic area. Transport costs, principally internal fleet charges, are greater than anticipated when the budgets were set. This service area covers all ASN Services. The principal reasons for the adverse variance are an overspend on APT&C employee costs (£191k) following the increase in turnover targets and an overspend on teacher costs (£243k falling to £109k after allowing for additional income from Ukrainian grant) following the pay award agreed after the budget was set. Transport costs will be significantly over-budget due to difficulties sourcing sufficient taxis with a subsequent need to replace them with buses (£355k). Day placements are currently 6.5% greater than last year (£113k) while residential placements (£246k) are 3% greater at a time when residential placement costs have increased considerably. There is a small favourable variance against the budget for placements with other local authorities (£36k) although projected income from other local authority placements in WDC is adverse (£87k). An adverse variance is anticipated. Waste removal/tonnage costs in particular will be closely monitored. Roads and Neighbourhood Management will continue to monitor all budget heads with a view to minimising the overspend.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2023/24 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % 30 June 2023 Budget Details Variance Analysis Variance Homeless Persons 482 580 98 20% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Housing Asset and Investment 50 0 (50) -100% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Requisition (CJP) 1,697 63 (1,634) -96% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Revenue Support Grant (126,501) (124,867) 1,634 -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Requisition (Criminal Justice Partnership) Resources Housing and Employability This service manages capital investment across council and private sector housing stock. Supply, Distribution and Property 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. None Required Slight underspend at year end This service seeks to prevent homelessness occurring across the authority and improves access to support services A year end overspend in anticipated It is expected that the need for bed and breakfast contingency will cease later in year as more WDC properties become ready for occupancy This cost represents the payment made to HSCP in relation to the Criminal Justice Partnership Historically the buget has been set to include the Criminal Justice ringfenced expenditure (£1.634m) and the (CPP) Community Justice Transitional Funding (£0.063m). However, the ringfenced expenditure is directly incurred by HSCP; with the associated ringfenced Scottish Government funding being paid direct to the HSCP and as such has been removed from the projected council spend and the projected council income. Overall, this is a nil effect to the Council's budgetary control outturn. The forecast outturn remaining, represents the payment due to HSCP with regards the CPP element (£0.063m) which the council receives as part of the RSG and is due to be paid over to the HSCP. None Required Overall, nil impact on outturn position. This income represents the funding received from the Scottish Government known as the "Revenue Support Grant". Historically the budget has been set to include the income for the Criminal Justice Partnership. This element of income has been removed from the forecast outturn, as has the associated expenditure as reflected within the CJP requsition payment. Overall, there is a nil impact on the Council's outturn position. None Required Overall, nil impact on outturn position. The main adverse variance is due to the requirement to retain bed and breakfast places due to demand / delay in having WDC properties available,