Item 11 - Appendices 1 - 3
West Dunbartonshire Council · 25 October 2023
Back to West Dunbartonshire Council — 25 October 2023 and its agenda
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 1 REVENUE BUDGETARY CONTROL 2023/24 SUMMARY PERIOD END DATE 31 August 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Resources 5,660 3,593 5,738 78 1.4% Regulatory and Regeneration 3,190 1,198 2,908 (282) -8.8% People & Technology 7,564 3,979 7,410 (154) -2.0% Citizens, Culture and Facilities 17,235 7,512 17,246 10 0.1% Education, Learning and Attainment 115,907 40,095 117,487 1,580 1.4% Roads and Neighbourhood 16,050 12,107 17,015 965 6.0% 4,047 2,732 4,186 139 3.4% Supply, Distribution and Property (1,488) 415 (1,465) 23 -1.5% Miscellaneous Services 7,614 3,887 7,503 (111) -1.5% Loan Charges 13,976 3,494 13,976 0 0.0% Capital Receipts used to fund Loan Charges (2,884) (253) (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 99,878 268,892 661 0.2% Council Tax (40,254) (16,773) (40,254) 0 0.0% Revenue Support Grant (126,501) (52,028) (124,867) 1,634 -1.3% Non Domestic Rates (93,396) (38,915) (93,396) 0 0.0% Use of Reserves (8,080) (3,367) (8,080) 0 0.0% Total Resources (268,231) (111,082) (266,597) 1,634 -0.6% Net Expenditure (0) (11,204) 2,295 2,295 0.9% Department Summary Variance Housing and Employability ITEM 11
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 RESOURCES SUMMARY PERIOD END DATE 31 August 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 78 142 68 (10) -12% 1,292 594 1,339 47 4% (341) 731 (276) 65 -19% 2,287 1,008 2,254 (33) -1% 323 125 330 7 2% 17 0 26 9 51% (798) (125) (823) (25) 3% Central Administration Support 2,803 1,118 2,820 17 1% 5,660 3,593 5,738 78 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 31 August 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 870 284 782 (88) (0) 744 319 750 6 0 (149) (49) (136) 13 (0) 822 357 759 (63) (0) 749 (40) 533 (216) (0) Economic Development 155 327 220 65 0 3,190 1,198 2,908 (282) (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 31 August 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 836 347 818 (18) -2% 2,032 784 2,049 17 1% 4,697 2,848 4,543 (154) -3% 0 0 0 0 0% 7,564 3,979 7,410 (154) -2% 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 31 August 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 389 72 330 (58) -15% 1,308 565 1,344 36 3% 236 81 225 (11) -5% Clydebank Town Hall 345 14 327 (18) -5% Libraries 1,815 599 1,879 64 4% Arts and Heritage 326 119 319 (7) -2% Catering Services 4,670 1,844 4,750 80 2% Building Cleaning 1,895 738 1,721 (174) -9% Building Cleaning PPP (202) (110) (170) 32 -16% Facilities Assistants 2,347 855 2,344 (3) 0% Facilities Management 601 211 585 (16) -3% Leisure Management 3,459 2,572 3,515 57 2% Events 48 (47) 77 30 62% 17,235 7,512 17,246 10 0% Variance Total Net Expenditure Citizen Services Service / Subjective Summary Service Summary Communications & Marketing Performance & Strategy
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 EDUCATION, LEARNING AND ATTAINMENT PERIOD END DATE 31 August 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Primary Schools 33,900 13,074 33,849 (52) 0% Secondary Schools 32,978 13,960 33,347 369 1% Specialist Educational Provision 17,224 6,528 18,526 1,302 8% Psychological Services 606 250 582 (24) -4% Sport Development / Active Schools 627 (197) 627 0 0% Early Education 9,530 (2,893) 9,504 (26) 0% PPP 16,501 7,374 16,508 7 0% Creative Arts 654 285 638 (16) -2% Curriculum for Excellence 92 63 92 0 0% Central Admin 953 665 958 4 0% Workforce CPD 365 128 362 (3) -1% Performance & Improvement 453 169 460 7 2% Education Development 2,025 690 2,035 10 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% 115,907 40,095 117,487 1,580 1% Variance Service Summary Service / Subjective Summary Total Net Expenditure
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 ROADS AND NEIGHBOURHOOD PERIOD END DATE 31 August 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Transport, Fleet & Maintenance Services (571) 787 (379) 192 -34% Roads Services 3,014 2,328 3,318 304 10% Grounds Maintenance & Street Cleaning Client 7,416 3,090 7,416 0 0% Outdoor Services 243 45 279 36 15% Burial Grounds (265) (241) (240) 25 -9% Crematorium (1,101) (315) (982) 119 -11% Waste Services 9,757 3,482 10,030 273 3% Depots (0) 0 0 0 0% Ground Maintenance & Street Cleaning Trading A/c (2,443) 2,929 (2,427) 16 -1% 16,050 12,107 17,015 965 6% Service / Subjective Summary Service Summary Variance Total Net Expenditure
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 HOUSING AND EMPLOYABILITY PERIOD END DATE 31 August 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Working 4 U 2,238 1,134 2,205 (33) -1% Communities 917 570 917 0 0% Homeless Persons 482 904 681 199 41% Private Sector housing 18 8 18 0 0% Anti Social Behaviour 392 117 365 (27) -7% 4,047 2,732 4,186 139 3% 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 31 August 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Housing Maintenance Trading A/c (875) (625) (896) (21) 2% Housing Asset and Investment 50 0 0 (50) -100% Corporate Assets (2,361) 196 (2,352) 9 0% Capital Investment Programme (5) 114 2 7 -140% Office Accommodation 1,231 273 1,280 49 4% 166 183 188 22 13% 0 (128) 0 0 0% Private Sector Housing Grants 81 0 83 2 2% Consultancy Services 225 403 230 5 2% (1,488) 415 (1,465) 23 -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 31 August 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 5,590 3,137 5,580 (10) 0% 701 269 700 (1) 0% 1,323 481 1,223 (100) -8% 7,614 3,887 7,503 (111) -1% 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 % Rent Rebates & Allowances (341) (276) 65 -19% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Democratic and Registration Service 870 782 (88) -10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Legal Services 822 759 (63) -8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Adverse variance is anticipated 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 however it is anticipated that this expenditure will ultimately be covered from reserves. Favourable variance is anticipated None available at this time. This services deals with the administration functions and Democratic Services within the Authority 31 August 2023 Budget Details Variance Analysis Variance Reduction in overpayment (OP) recoveries is due to DWP recovering some HB OP’s against Universal Credit, subject to the OP reason. Previously the Council would have received 40% subsidy in OP’s with the ability to recover 100% of the OP, therefore a potential to receive up to 140% of the OP value. This change means we receive 100% subsidy of the OP therefore a reduction from the potential 140% that could have been recovered. Resources Payment of Rent Rebates and other Allowances The 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.
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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 % 31 August 2023 Budget Details Variance Analysis Variance Planning 749 533 (216) -29% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Economic Development 155 220 65 42% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Information Services 4,697 4,543 (154) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Communications & Marketing 389 330 (58) -15% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome A favourable variance is anticipated. No action is possible at this time. 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. None at this moment This service area provides general ICT support to the Council and also supports transformational change and modernisation of working practices through technology Favourable variance overall is anticipated Main reason for the favourable variance is vacancies within the service. Additional telephone costs are being offset by recharge income to recover these from other services. In addition centralised printing and leasing costs for copiers are anticipated to overspend during the year. This Service provides Building & Planning services This service provides communication and marketing for the Council. Employee costs are favourable due to vacancies. None at the moment. Favourable variance overall is anticipated. People & Technology Promotion of regeneration activities within West Dunbartonshire Council Income is adverse due to delays in filling staff vacancies on posts that are budgeted to be internally recharged. While these posts are vacant there is no possibility of recharging these. This is being partially offset by a favourable variance in staffing due to the same vacancies. Income and expenditure will continue to be monitored throughout the year. An overspend is anticipated Citizens, Culture and Facilities
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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 % 31 August 2023 Budget Details Variance Analysis Variance Libraries 1,815 1,879 64 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning 1,895 1,721 (174) -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Catering Services 4,670 4,750 80 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Leisure Management 3,459 3,515 57 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome An adverse variance is anticipated Overspend is anticipated None at the moment. Variance due to budgeted turnover not being projected as being met. Spend to be monitored. Overspend is projected. None at the moment. Adverse variance is anticipated. This service includes the provision of Library, Culture and Museums within West Dunbartonshire Payment to West Dunbartonshire Leisure Trust for leisure services The management fee to WDLT has been higher because of delays in the reduction in community facilities provision Employee costs are favourable due to vacancies. No action is possible at this time. This service provides cleaning services across all council buildings Catering Services across WDC Although employee costs are lower due to a number of vacancies this is more than offset by higher food costs
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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 % 31 August 2023 Budget Details Variance Analysis Variance Primary Schools 33,900 33,849 (52) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools 32,978 33,347 369 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service area includes all Secondary Schools. A small underspend is anticipated. Expenditure (particularly utility prices) and income (particularly income from school meals in the new academic year) will be closely monitored. An overspend is anticipated. Education , Learning and Attainment This service area includes all Primary Schools. The principal adverse variances are an increase in the caseload for clothing grants (£122k) ,an overspend against APT&C employee costs (£213k) following the increase in turnover targets and an overspend on teacher costs (£105k) following the pay award agreed after the budget was set. SPT bus contract costs are also anticipated to be higher (£36k) than when the budget was set. Offsetting this is a favourable variance against school meals income following an alteration in the expansion of free school meals to primaries 6 and 7 (£155k) albeit income from lets is adverse (£19k). Utility prices have been particularly volatile over the past 18 months. Electricity and gas budgets were increased by about 11% for 2023/24 . However, actual prices for electricity have increased by up to 70% while gas prices have fallen by 22%. The overall impact has been favourable - while electricity has an adverse variance of £51k while gas has a favourable variance of £440k. The principal adverse variances are an overspend on APT&C employee costs (£100k) following the increase in turnover targets and an overspend on teacher costs (£105k) 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.Utility prices have been particularly volatile over the past 18 months. Electricity and gas budgets were increased by about 11% for 2023/24 . However, actual prices for electricity have increased by up to 70% while gas prices have fallen by 22%. The overall impact has been favourable - while electricity has an adverse variance of £35k while gas has a favourable variance of £149k. Expenditure and income will be closely monitored.
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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 % 31 August 2023 Budget Details Variance Analysis Variance Specialist Educational Provision 17,224 18,526 1,302 8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Roads Services 3,014 3,318 304 10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Employee costs are higher due to the knock-on effect of the higher pay award , higher turnover targets and higher overtime than reflected in the budget (£68k) Plant hire costs have increased during the year to a level not foreseen when the budget was set (£287k) . 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 (£294k). Miscellaneous property costs are also £16k greater than anticipated (the largest being the depot cost allocation including a higher electricity element) .Payments to contractors/materials (£276k) are anticipated to be higher than anticipated when the budget was set. As a result of higher operating costs income, including capital recharges, is anticipated to be greater than budgeted (£673k) 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 This service area covers all ASN Services. The principal adverse variances are an overspend on employee costs, principally APT&C, (£169k) following the increase in turnover targets . Transport costs will be significantly over-budget due to difficulties sourcing sufficient taxis with a subsequent need to replace them with buses (£265k). Day placements are currently on a par with last year but average day placement costs are significantly higher (£250k) while residential placements (£676k) are 3% greater at a time when residential placement costs have increased considerably. There is an adverse variance against the budget for placements with other local authorities (£47k) and projected income from other local authority placements in WDC is also adverse (£76k). Income to assist with Ukrainian pupils (£176k) has been received and will offset additional employee costs. An adverse variance is anticipated. 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 % 31 August 2023 Budget Details Variance Analysis Variance Transport, Fleet & Maintenance Services (571) (379) 192 -34% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,101) (982) 119 -11% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 9,757 10,030 273 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Homeless Persons 482 681 199 41% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overspend anticipated Housing and Employability Waste Collection and Refuse disposal services Employee costs are higher due to the knock-on effect of the higher pay award , higher turnover targets and higher overtime than reflected in the budget (£58k) . Transport costs, principally hires, are greater than anticipated when the budgets were set because of delays in acquiring new vehicles (£206k). Expenditure and income will continue to be monitored. Income and expenditure will continue to be monitored throughout the year. The cost of specialist repairs and materials/parts has increased to level not reflected in current budgets.VTU income remains adverse (£52k) due continuing restrictions on what MOTs are undertaken. The increased income target is unlikely to be met Transport services across WDC Although there are savings on gas costs income from cremations is less than budgeted with income less than the corresponding period last year Overspend anticipated at present. Waste removal/tonnage costs in particular will be closely monitored. This service provides crematorium services within the Council area This service seeks to prevent homelessness occurring across the authority and improves access to support services A year end overspend is 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 The adverse variance is due to the inflationary effect on costs of white goods and furniture together with requirement to retain bed and breakfast places due to demand / delay in having WDC properties available,
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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 % 31 August 2023 Budget Details Variance Analysis Variance Housing Asset and Investment 50 0 (50) -100% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Chief Executive and Chief Officers 1,323 1,223 (100) -8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Miscellaneous Favourable outturn expected. There are two variances occuring in this service. Employee costs are showing a small favourable variance due to two short-term Chief Officer vacancies. In addition there is a large favourable variance due to income from an unbudgeted staff recharge for the first half of the year which has now ended. None required 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 budget includes spend relating to the Senior Management Team of the Council
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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 % 31 August 2023 Budget Details Variance Analysis Variance 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 Other 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.