Item 11-Appendix 1 - 3
West Dunbartonshire Council · 27 March 2024
Back to West Dunbartonshire Council — 27 March 2024 and its agenda
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 1 REVENUE BUDGETARY CONTROL 2023/24 SUMMARY PERIOD END DATE 31 January 2024 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Resources 1,801 9,677 2,279 478 26.5% Regulatory and Regeneration 3,243 3,582 2,631 (612) -18.9% People & Technology 10,485 9,181 10,202 (283) -2.7% Citizens, Culture and Facilities 14,819 13,535 14,751 (67) -0.5% Education, Learning and Attainment 120,349 100,839 123,588 3,240 2.7% Roads and Neighbourhood 16,656 24,990 17,730 1,074 6.4% 2,873 4,557 2,964 91 3.2% Miscellaneous Services 7,562 6,997 7,875 313 4.1% Vacancy Freeze 990 0 0 (990) -100.0% Loan Charges 13,976 11,647 13,976 0 0.0% Capital Receipts used to fund Loan Charges (2,884) (2,403) (2,884) 0 0.0% Requisition (VJB) 732 584 779 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 70,559 84,671 0 0.0% Non GAE Allocation (7,328) (6,107) (7,328) 0 0.0% Total Expenditure 271,229 249,225 272,886 1,657 0.6% Council Tax (40,254) (33,545) (40,254) 0 0.0% Revenue Support Grant (131,105) (104,056) (131,086) 19 0.0% Non Domestic Rates (93,396) (77,830) (93,396) 0 0.0% Use of Reserves (6,474) (6,733) (7,717) (1,243) 19.2% Total Resources (271,229) (222,164) (272,453) (1,224) 0.5% Net Expenditure (0) 27,061 433 433 0.2% 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 January 2024 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 90 45 77 (13) -14% 1,329 1,262 1,404 75 6% (341) 3,710 (226) 115 -34% 2,300 2,185 2,282 (18) -1% 333 275 341 8 2% 17 0 37 20 115% (798) (246) (823) (25) 3% Office Accommodation 1,231 1,213 1,293 62 5% Corporate Assets (2,361) 1,284 (2,092) 269 -11% 0 (50) (14) (14) 0% 1,801 9,677 2,279 478 27% Total Net Expenditure Finance Cost of Collection of Council Tax Cost of Collection of Rates Rent Rebates & Allowances Corporate Asset Maintenance Variance Service Summary Service / Subjective Summary Finance Business Centre Audit Revenues & Benefits
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 REGULATORY AND REGENERATION SUMMARY PERIOD END DATE 31 January 2024 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 802 671 775 (27) (0) 767 701 769 2 0 (143) (199) (220) (77) 1 759 758 747 (12) (0) 715 143 231 (484) (1) 169 542 134 (35) (0) Economic Development 174 966 195 21 0 3,243 3,582 2,631 (612) (0) Democratic and Registration Service Legal Services Licensing Environmental Health Planning Variance Total Net Expenditure Service / Subjective Summary Service Summary Procurement
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2023/24 PEOPLE AND TECHNOLOGY PERIOD END DATE 31 January 2024 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 836 757 833 (3) 0% 2,074 1,711 2,041 (33) -2% 4,682 4,263 4,452 (230) -5% Central Administration Support 2,894 2,450 2,876 (18) -1% 10,485 9,181 10,202 (283) -3% 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 January 2024 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 267 178 221 (47) -17% 1,367 1,312 1,371 4 0% 244 181 226 (18) -7% Clydebank Town Hall 345 184 284 (61) -18% Libraries 1,865 1,495 1,863 (2) 0% Arts and Heritage 311 259 307 (4) -1% Catering Services 4,786 4,821 4,813 27 1% Building Cleaning 1,854 1,722 1,809 (45) -2% Building Cleaning PPP (187) (121) (156) 31 -16% Facilities Assistants 2,394 2,015 2,411 17 1% Facilities Management 578 500 595 18 3% Communities 947 932 953 6 1% Events 48 55 55 7 15% 14,819 13,535 14,751 (67) 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 January 2024 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Primary Schools 33,553 27,257 33,235 (319) -1% Secondary Schools 33,392 27,704 33,387 (5) 0% Specialist Educational Provision 17,600 15,177 20,982 3,383 19% Psychological Services 621 464 585 (36) -6% Sport Development / Active Schools 627 (209) 627 0 0% Early Education 9,759 5,556 9,748 (11) 0% PPP 16,501 16,608 16,545 44 0% Creative Arts 658 501 655 (3) 0% Curriculum for Excellence 92 72 92 0 0% Central Admin 955 876 953 (2) 0% Workforce CPD 368 268 368 (0) 0% Performance & Improvement 457 429 479 22 5% Education Development 2,065 1,629 2,052 (13) -1% Raising Attainment - Primary 0 0 0 0 0% Leisure Management 3,701 4,507 3,880 180 5% Raising Attainment - Secondary 0 0 0 0 0% Pupil Equity Fund (including LAC PEF) 0 0 0 0 0% 120,349 100,839 123,588 3,240 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 January 2024 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Transport, Fleet & Maintenance Services (540) 437 (260) 280 -52% Roads Services 3,107 3,423 3,377 270 9% Grounds Maintenance & Street Cleaning Client 7,416 6,180 7,196 (220) -3% Outdoor Services 197 214 284 87 44% Burial Grounds (265) (481) (216) 49 -18% Crematorium (1,096) (677) (964) 132 -12% Waste Services 9,868 8,562 10,278 410 4% Depots (1) 0 0 1 -116% Capital Investment Programme (5) 300 2 7 -140% Consultancy Services 225 548 265 40 18% Ground Maintenance & Street Cleaning Trading A/c (2,250) 6,483 (2,233) 17 -1% 16,656 24,990 17,730 1,072 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 January 2024 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % Working 4 U 2,328 2,676 2,231 (97) -4% Homeless Persons 552 1,805 904 352 64% Private Sector housing 18 15 18 0 0% Private Sector Housing Grants 83 0 84 1 1% Housing Maintenance Trading A/c (550) (125) (567) (17) 3% Housing Asset and Investment 50 0 0 (50) -100% Anti Social Behaviour 392 185 294 (98) -25% 2,873 4,557 2,964 91 3% 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 January 2024 Total Budget Spend to Date Projected Spend Annual RAG Status £000 £000 £000 £000 % 5,599 5,379 5,962 363 6% 701 565 673 (28) -4% 1,262 1,053 1,240 (22) -2% 7,562 6,997 7,875 313 4% 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 1,329 1,404 75 6% . Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Rent Rebates & Allowances (341) (226) 115 -34% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Office Accommodation 1,231 1,293 62 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Corporate Assets (2,361) (2,092) 269 -11% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome None available. Officers will continue to monitor and review budgets 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. This service provides the office buildings for the Council. The overspend is mainly due to higher rates and energy costs than anticipated when the budget was set. Overspend anticipated Payment of Rent Rebates and other Allowances 31 January 2024 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 None available at this time. Adverse variance is anticipated None available at this time.
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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 January 2024 Budget Details Variance Analysis Variance Licensing (143) (220) (77) 54% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 715 231 (484) -68% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Information Services 4,682 4,452 (230) -5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome There are two main favourable varainces income is higher than budgeted. The additional income predicted is an in-year benefit only as a result of one-off additional fees. Staffing is favourable due to vacancies People & Technology This Service provides Building & Planning services None required 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 There are three main reasons for the favourable variance. Staffing is favourable due to vacancies. 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. Regulatory and Regeneration This service provides all licensing on behalf of the Council None required A favourable variance is anticipated. No action is possible at this time. The main reason for the variance is an increase in expected income. 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 January 2024 Budget Details Variance Analysis Variance Primary Schools 33,553 33,235 (319) -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 (£66k) and an overspend against employee costs (£245k) , mainly APT&C following the increase in turnover targets . Other property costs are greater than expected (£36k) principally due to fencing requirements at Our Lady of Loretto. 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 timetable for the expansion of free school meals to primaries 6 and 7 (£220k) 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 with an aggregate favourable variance of £497k.
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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 January 2024 Budget Details Variance Analysis Variance Specialist Educational Provision 17,600 20,982 3,383 19% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service area covers all ASN Services. Expenditure and income will be closely monitored. An overspend is anticipated. The principal adverse variances are an overspend on APT&C employee costs (£291k) 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 (£299k). The number of pupils on day placements is now 2 per month greater than last year's and the average increase in daily rates from providers is 28% .Day placement costs are therefore significantly higher (£780k) while residential placements (£2.051m) are 33% 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 (£67k) and projected income from other local authority placements within West Dunbartonshire is also adverse (£96k). Property costs (£13k) are favourable because of backdated rates relief offsetting higher electricity costs. Income to assist with Ukrainian pupils (£176k) has been received and will offset additional employee 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 January 2024 Budget Details Variance Analysis Variance Leisure Management 3,701 3,880 180 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Roads Services 3,107 3,377 271 9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Transport, Fleet & Maintenance Services (540) (260) 279 -52% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overspend anticipated at present. An adverse variance is anticipated. 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 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 and overtime remains over budget. VTU income remains adverse (£55k) due to continuing restrictions on what MOTs are undertaken.There has been a reduction in Adverse variance is anticipated. 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.The unachieved saving will be considered for funding from the smoothing fund for 2023/24 Payment to West Dunbartonshire Leisure Trust for leisure services None at the moment. There is a small overspend on employee costs (£21k) with increasing pressure on overtime budgets. Plant hire costs have increased during the year to a level not foreseen when the budget was set (£280k) . Similarly, street lighting costs have increased during the year to a level not anticipated when the budget was set due to unique inflationary pressures (£276k). Miscellaneous property costs are also (£15k) greater than anticipated (the largest being the depot cost allocation including a higher electricity element and non-domestic rates charges). Payments to contractors/materials (£310k) 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 (£632k)
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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 January 2024 Budget Details Variance Analysis Variance Outdoor Services 197 284 87 44% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,096) (964) 132 -12% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 9,868 10,278 410 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Employee costs are higher due to higher turnover targets and higher overtime than reflected in the budget (£258k) . Transport costs, principally hires, are greater than anticipated when the budgets were set because of delays in acquiring new vehicles (£336k).Supplies and Services lowere due changes to collection methods. Income and expenditure will continue to be monitored throughout the year. This service provides crematorium services within the Council area The increased income target is unlikely to be met Income from fees and charges is unlikely to be as budgeted (£70k). Other costs - principally electricity - are higher than when the budget was set. Although there are savings on gas costs income from cremations is less than budgeted . Income will be monitored to establish whether there has been a downtown in demand. 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 Waste Collection and Refuse disposal services Overspend 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 January 2024 Budget Details Variance Analysis Variance Grounds Maintenance & Street Cleaning Client 7,416 7,196 (220) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Working 4 U 2,328 2,231 (97) -4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Homeless Persons 552 904 352 64% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Anti Social Behaviour 392 294 (98) -25% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome A year end underspend is anticipated 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, None required A year end underspend in Anti-Social Behaviour Service Favourable variance due to vacant post plus reduced recharges from HRA. 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 None Required This service provides the delivery of grounds maintenance and street cleaning The main reason for this favourable variance relates to costs being funded by Developer Contributions. This is the provision of Working 4u service None Required A year end underspend is anticipated This is the provision of the anti social behaviour service within the Council area Housing and Employability The favourable variance reflects an in-year reduction in payments to other bodies.
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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 January 2024 Budget Details Variance Analysis Variance Housing Asset and Investment 50 0 (50) -100% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 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 A year end underspend is anticipated This service manages capital investment across council and private sector housing stock.
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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 January 2024 Budget Details Variance Analysis Variance Sundry Services 5,599 5,962 363 6% 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 Income and expenditure will continue to be monitored throughout the year. 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. Other This budget represents the removal of budgeted vacancies from service departments. A favourable variance is anticipated The favourable variance reflects the non filling of vacancies due to the implementation of recruitment restrictions. None required.
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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 January 2024 Budget Details Variance Analysis Variance Requisition (CJP) 1,697 63 (1,634) -96% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Use of Reserves (6,474) (7,717) (1,243) 19% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 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 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