Item 12 Appendix 1 2 3
West Dunbartonshire Council · 20 December 2023
Back to West Dunbartonshire Council — 20 December 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 31 October 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Resources 1,662 5,230 2,187 525 31.6% Regulatory and Regeneration 3,112 1,953 2,812 (300) -9.6% People & Technology 10,261 6,479 10,203 (58) -0.6% Citizens, Culture and Facilities 14,287 8,638 14,536 249 1.7% Education, Learning and Attainment 119,364 66,876 122,748 3,384 2.8% Roads and Neighbourhood 16,191 18,348 17,807 1,616 10.0% 2,384 1,674 2,489 105 4.4% Miscellaneous Services 7,529 4,488 7,975 446 5.9% Vacancy Freeze 990 0 0 (990) -100.0% 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 268,231 138,046 271,622 3,390 1.3% Council Tax (40,254) (16,773) (40,254) 0 0.0% Revenue Support Grant (126,501) (52,028) (125,863) 638 -0.5% Non Domestic Rates (93,396) (38,915) (93,396) 0 0.0% Use of Reserves (8,080) (3,367) (9,323) (1,243) 15.4% Total Resources (268,231) (111,082) (268,837) (605) 0.2% Net Expenditure 0 26,964 2,785 2,785 1.0% 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 31 October 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 68 (66) 70 2 3% 1,291 816 1,374 83 6% (341) 2,310 (256) 85 -25% 2,233 1,401 2,236 3 0% 323 173 330 8 2% 17 0 36 19 116% (798) (177) (823) (25) 3% Office Accommodation 1,231 273 1,280 49 4% Corporate Assets (2,361) 620 (2,060) 301 -13% 0 (120) 0 0 0% 1,662 5,230 2,187 525 32% 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 Corporate Asset Maintenance
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 REGULATORY AND REGENERATION SUMMARY PERIOD END DATE 31 October 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 780 400 777 (3) (0) 744 417 732 (12) (0) (149) (183) (190) (41) 0 740 472 727 (13) (0) 687 27 428 (259) (0) 156 321 155 (1) (0) Economic Development 155 499 183 28 0 3,112 1,953 2,812 (300) (0) Variance Total Net Expenditure Service / Subjective Summary Service Summary Procurement 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 October 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 810 472 814 4 0% 2,034 1,107 2,079 45 2% 4,631 3,396 4,529 (102) -2% Central Administration Support 2,786 1,504 2,781 (5) 0% 10,261 6,479 10,203 (58) -1% Variance Total Net Expenditure Transactional Services Information Services Strategic People and Change 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 October 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 259 102 260 1 1% 1,308 834 1,339 31 2% 236 114 225 (11) -4% Clydebank Town Hall 340 134 273 (67) -20% Libraries 1,814 962 1,833 19 1% Arts and Heritage 301 173 315 14 5% Catering Services 4,635 2,740 4,683 48 1% Building Cleaning 1,785 1,042 1,818 33 2% Building Cleaning PPP (218) (165) (205) 14 -6% Facilities Assistants 2,307 1,191 2,287 (20) -1% Facilities Management 556 302 572 17 3% Communities 917 1,171 1,098 181 20% Events 48 37 37 (11) -22% 14,287 8,638 14,536 249 2% 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 October 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Primary Schools 33,730 19,434 33,475 (255) -1% Secondary Schools 33,013 19,716 33,369 356 1% Specialist Educational Provision 17,358 9,762 20,628 3,270 19% Psychological Services 606 284 573 (33) -5% Sport Development / Active Schools 627 (193) 627 0 0% Early Education 9,530 9 9,490 (40) 0% PPP 16,501 12,041 16,518 17 0% Creative Arts 654 315 650 (4) -1% Curriculum for Excellence 92 64 92 0 0% Central Admin 953 834 956 3 0% Workforce CPD 365 181 354 (11) -3% Performance & Improvement 453 267 447 (6) -1% Education Development 2,025 1,005 2,037 12 1% Raising Attainment - Primary 0 0 0 0 0% Leisure Management 3,459 3,158 3,534 75 2% Raising Attainment - Secondary 0 0 0 0 0% Pupil Equity Fund (including LAC PEF) 0 0 0 0 0% 119,364 66,876 122,748 3,384 3% 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 October 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Transport, Fleet & Maintenance Services (601) 346 (366) 235 -39% Roads Services 3,014 3,496 3,430 416 14% Grounds Maintenance & Street Cleaning Client 7,416 4,326 7,416 0 0% Outdoor Services 194 104 278 84 43% Burial Grounds (265) (80) (241) 24 -9% Crematorium (1,101) (421) (983) 118 -11% Waste Services 9,757 5,557 10,429 672 7% Depots 0 0 0 0 0% Capital Investment Programme (5) 166 2 7 -140% Consultancy Services 225 548 265 40 18% Ground Maintenance & Street Cleaning Trading A/c (2,443) 4,306 (2,423) 20 -1% 16,191 18,348 17,807 1,615 10% 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 October 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Working 4 U 2,238 1,456 2,192 (46) -2% Homeless Persons 482 860 744 262 54% Private Sector housing 18 8 18 0 0% Private Sector Housing Grants 81 0 83 2 2% Housing Maintenance Trading A/c (877) (730) (896) (19) 2% Housing Asset and Investment 50 1 0 (50) -100% Anti Social Behaviour 392 79 348 (44) -11% 2,384 1,674 2,489 105 4% Variance Total Net Expenditure Service / Subjective Summary Service Summary
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 MISCELLANEOUS PERIOD END DATE 31 October 2023 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 5,588 3,452 6,053 465 8% 701 373 699 (2) 0% 1,240 663 1,223 (17) -1% 7,529 4,488 7,975 446 6% 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 1,291 1,374 83 6% . Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Rent Rebates & Allowances (341) (256) 85 -25% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Corporate Assets (2,361) (2,060) 301 -13% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Adverse variance is anticipated None available at this time. None available at this time. 31 October 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 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. Main reason for adverse variance is full turnover savings are not being achieved. Resources Payment of Rent Rebates and other Allowances This service provides asset and estate management Savings options have not been realised in respect of re letting of proposed sites, which has therefore left the Council liable. The unachieved amount of saving (£0.427m) will be funded from the smoothing fund for 2023/24. It is anticipated that the full saving will be achieved in future years. After use of the smoothing fund, a favourable variance is anticipated.
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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 October 2023 Budget Details Variance Analysis Variance Planning 687 428 (259) -38% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Information Services 4,631 4,529 (102) -2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Clydebank Town Hall 340 273 (67) -20% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome A favourable variance is anticipated. No action is possible at this time. Regulatory and Regeneration The main reason for the favourable variance is that income is higher than budgeted. The additional income predicted is an in-year benefit only as a result of one-off additional fees. People & Technology This Service provides Building & Planning services 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 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. The main reason for the favourable variance is reduced expenditure on property costs (principally gas and non-domestic rates). There has also been an increase in projected income. Favourable variable anticipated. None necessary. Citizens, Culture and Facilities The service provides civic accommodation and facilities within Clydebank
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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 October 2023 Budget Details Variance Analysis Variance Communities 917 1,098 181 20% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Primary Schools 33,730 33,475 (255) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome An underspend is anticipated. Expenditure (particularly utility prices) and income (particularly income from school meals in the new academic year) will be closely monitored. 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) and an overspend against APT&C employee costs (£195k) following the increase in turnover targets . 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 (£220k) albeit income from lets is adverse (£18k). 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 £68k while gas has a favourable variance of £467k. Adverse variance will be covered from the "smoothing fund". Nil variance after use of "smoothing fund". This service provides support to communities There have been delays in achieving the communities restructure saving of £383k. The delay is due to time taken for consultation/ job evaluation panel. Revised savings expected are for 6 months only.
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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 October 2023 Budget Details Variance Analysis Variance Secondary Schools 33,013 33,369 356 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Specialist Educational Provision 17,358 20,628 3,270 19% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The principal adverse variances are an overspend on employee costs, principally APT&C, (£323k) following the increase in turnover targets and the knock-on effects of last year's higher pay increase . Transport costs will be significantly over-budget due to difficulties sourcing sufficient taxis with a subsequent need to replace them with buses (£288k). While the number of pupils on day placements is currently on a par with last year the average increase in daily rates from providers is 20% .Day placement costs are therefore significantly higher (£532k) while residential placements (£2.014m) are 18% greater at a time when residential placement costs have also increased considerably. There is an adverse variance against the budget for placements with other local authorities (£129k) and projected income from other local authority placements within West Dunbartonshire is also adverse (£96k). Property costs (£53k) - principally electricity - are higher than when the budget was set. Income to assist with Ukrainian pupils (£176k) has been received and will offset additional employee costs. The principal adverse variances are an overspend on APT&C employee costs (£46k) following the increase in turnover targets and an overspend on teacher costs (£49k) . Income from lets (£86k) and from school meals (£200k) 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 £33k while gas has a favourable variance of £119k. The budget for non-domestic rates was increased by almost 12% in 2023/24 but actual charges are 22% higher resulting in an adverse variance of £64k. Expenditure and income will be closely monitored. An overspend is anticipated. This service area includes all Secondary Schools. This service area covers all ASN Services. An overspend is anticipated. 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 October 2023 Budget Details Variance Analysis Variance Leisure Management 3,459 3,534 75 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Roads Services 3,014 3,430 417 14% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Transport, Fleet & Maintenance Services (601) (366) 235 -39% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Plant hire costs have increased during the year to a level not foreseen when the budget was set (£268k) . Similarly, electricity and street lighting costs have increased during the year to a level not anticipated when the budget was set due to unique inflationary pressures (£289k). Miscellaneous property costs are also £12k greater than anticipated (the largest being the depot cost allocation including a higher electricity element). Payments to contractors/materials (£520k) are anticipated to be higher than anticipated when the budget was set. As a result of higher operating costs income, including capital recharges, are anticipated to be greater than budgeted (£673k) Adverse variance is anticipated. None at the moment. Payment to West Dunbartonshire Leisure Trust for leisure services Expenditure and income will continue to be monitored. The cost of specialist repairs and materials/parts has increased to levels not reflected in current budgets. VTU income remains adverse (£55k) due to continuing restrictions on what MOTs are undertaken. Transport services across WDC Roads and Neighbourhood Management will continue to monitor all budget heads with a view to minimising the overspend. This service relates to Roads operations, design, structures, street lighting, road safety and school crossing patrols The management fee to WDLT has been higher because of delays in the reduction in community facilities provision. In addition budgeted contribution from Education towards overall management fee overstated. Overspend anticipated at present. An adverse variance is anticipated.
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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 October 2023 Budget Details Variance Analysis Variance Outdoor Services 194 278 84 43% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,101) (983) 118 -11% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 9,757 10,429 672 7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overspend anticipated Waste Collection and Refuse disposal services Income and expenditure will continue to be monitored throughout the year. Overspend anticipated. This service covers the outdoor sporting facilities provided by WDC and public conveniences The increased income target is unlikely to be met Income from fees and charges is unlikely to be as budgeted (£71k). Other costs - principally electricity - higher than when the budget was set. Although there are savings on gas costs income from cremations is less than budgeted with income less than the corresponding period last year. Income will be monitored to establish whether there has been a downtown in demand. This service provides crematorium services within the Council area 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 (£114k) . Transport costs, principally hires, are greater than anticipated when the budgets were set because of delays in acquiring new vehicles (£275k). The number of tonnes going to landfill is also greater than anticipated (£271k). Waste removal/tonnage costs in particular 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 October 2023 Budget Details Variance Analysis Variance Homeless Persons 482 744 262 54% 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 Housing and Employability 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 This service manages capital investment across council and private sector housing stock. 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 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 October 2023 Budget Details Variance Analysis Variance Sundry Services 5,588 6,053 465 8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Vacancy Freeze 990 0 (990) -100% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The favourable variance reflects the non filling of vacancies due to the implementation of recruitment restrictions. None required. Other This budget represents the removal of budgeted vacancies from service departments. A favourable variance is anticipated An overall adverse variance is anticipated at this time Miscellaneous This service area budgets for non departmental specific costs such as pensions costs, external grants and elderly welfare payments, 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. One of the main reasons for this variance relates to anticipated increased cost of insurance (£0.300m). The Council's insurance policies have recently been renewed and the revised policies have increased excesses with an increased requirement of "self-insurance". The remaining variance is the result of the procurement savings target not being fully achieved. Income and expenditure will continue to be monitored throughout 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 October 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) (125,863) 638 -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Use of Reserves (8,080) (9,323) (1,243) 15% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This budget represents the use of General Fund Reserves. The budgeted amount of reserves reflects the amount that was required to balance the budget at the beginning of the financial year. Since then, additional amounts have been identified for use, from within the earmarked balances, including the use of the smoothing fund, to fund the cost of those savings options which will not be achieved fully in year as identified in Appendix 4. None Required A favourable variance is anticipated Requisition (Criminal Justice Partnership) Resources This cost represents the payment made to HSCP in relation to the Criminal Justice Partnership Historically the budget 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 (£1.634m), as has the associated expenditure as reflected within the CJP requisition payment. This is offset by additional general revenue grant income (£0.995m) which has been increased to reflect updated assumptions based on the most recent Scottish Government payment profile. None Required A favourable variance is anticipated