Item 13 - Appendix 2
West Dunbartonshire Council · 31 August 2022
Back to West Dunbartonshire Council — 31 August 2022 and its agenda
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 SUMMARY PERIOD END DATE 31 March 2022 Total Budget Actual Spend Annual RAG Status Net Variance attributable to covid* Underlying Variance excluding covid £000 £000 £000 % £000 £000 Resources 5,448 5,623 175 3% (46) 221 Regulatory and Regeneration 2,998 2,907 (92) -3% 245 (337) People & Technology 6,570 6,418 (153) -2% (5) (148) Citizens, Culture and Facilities 16,883 16,582 (301) -2% (44) (257) Education, Learning and Attainment 108,906 108,777 (129) 0% 1,084 (1,213) Roads and Neighbourhood 13,543 15,105 1,562 12% 1,046 516 6,353 6,428 75 1% 135 (60) Supply, Distribution and Property (2,521) 437 2,958 -117% 853 2,105 Miscellaneous Services 10,478 11,026 548 5% 483 65 Loan Charges - net of capital receipts and loans fund holiday 6,159 6,012 (147) -2% 0 (147) Requisition (VJB) 750 750 0 0% 0 0 Requisition (SPT) 1,632 1,632 0 0% 0 0 Requisition (CJP) 1,694 1,694 0 0% 0 0 Requisition (HSCP) 74,926 74,926 0 0% 0 0 Non GAE Allocation (7,293) (7,293) 0 0% 0 0 Net Covid position 6,460 2,709 (3,751) -58% (3,751) 0 Total Expenditure 252,987 253,732 745 0% 0 745 Council Tax (37,053) (37,957) (904) 2% 0 (904) Revenue Support Grant/ NDR (208,445) (208,445) 0 0% 0 0 Covid Funding (in year and earmarked from 2020/21)* (6,460) (6,460) 0 0% 0 0 Use of Reserves (1,028) (1,028) 0 0% 0 0 Total Resources (252,986) (253,890) (904) 0% 0 (904) Net Expenditure 0 (159) (159) -0.06% 0 (159) Department Summary Variance Housing and Employability
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 RESOURCES SUMMARY PERIOD END DATE 31 March 2022 Total Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 123 59 (64) -52% (1) (64) 1,361 1,361 (0) 0% (1) 1 (341) 35 376 -110% 0 376 2,360 2,401 41 2% (2) 43 298 283 (15) -5% (7) (8) 19 (16) (35) -182% (35) (0) (790) (828) (38) 5% 0 (38) Central Administration Support 2,417 2,328 (89) -4% (1) (88) 5,448 5,623 175 3% (46) 221 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 2021/22 REGULATORY AND REGENERATION SUMMARY PERIOD END DATE 31 March 2022 Total Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 742 751 9 0 22 (13) 675 566 (109) (0) 47 (156) 72 (7) (79) (1) (0) (79) 967 839 (128) (0) 2 (130) 452 592 140 0 179 (39) Economic Development 91 166 75 1 (5) 80 2,998 2,907 (92) (0) 245 (337) 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 2021/22 PEOPLE AND TECHNOLOGY PERIOD END DATE 31 March 2022 Total Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 696 689 (7) -1% (0) (7) 1,299 1,277 (22) -2% (2) (20) 4,266 4,142 (124) -3% (2) (122) 310 310 0 0% (1) 1 6,570 6,418 (153) -2% (5) (148) 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 2021/22 CITIZENS, CULTURE AND FACILITIES PERIOD END DATE 31 March 2022 Total Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 345 340 (4) -1% 0 (4) 1,254 1,264 10 1% (18) 28 296 259 (36) -12% 0 (36) Clydebank Town Hall 324 282 (43) -13% 5 (48) Office Accommodation 1,481 1,362 (120) -8% (53) (67) Libraries 1,747 1,674 (72) -4% 28 (100) Arts and Heritage 383 271 (112) -29% (19) (93) Catering Services 3,936 3,958 22 1% 0 22 Building Cleaning 1,649 1,695 46 3% 0 46 Building Cleaning PPP (313) (291) 22 -7% 0 22 Facilities Assistants 2,003 1,976 (26) -1% 13 (39) Facilities Management 358 334 (24) -7% 0 (24) Leisure Management 3,411 3,450 39 1% 0 39 Events 9 6 (3) -30% 0 (3) 16,883 16,582 (301) -2% (44) (257) 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 2021/22 EDUCATION, LEARNING AND ATTAINMENT PERIOD END DATE 31 March 2022 Total Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 Primary Schools 30,892 30,565 (327) -1% 0 (327) Secondary Schools 29,783 29,627 (156) -1% 287 (443) Specialist Educational Provision 17,544 18,165 621 4% 787 (166) Psychological Services 523 468 (55) -11% 0 (55) Sport Development / Active Schools 629 631 2 0% 0 2 Early Education 8,957 8,966 9 0% 0 9 PPP 14,657 14,738 81 1% 0 81 Creative Arts 630 624 (6) -1% 10 (16) Curriculum for Excellence 202 201 (1) 0% 0 (1) Central Admin 2,879 2,827 (52) -2% 0 (52) Workforce CPD 338 303 (35) -10% 0 (35) Performance & Improvement 451 420 (31) -7% 0 (31) Education Development 1,421 1,242 (179) -13% 0 (179) Raising Attainment - Primary 0 0 0 0% 0 0 Raising Attainment - Secondary 0 0 0 0% 0 0 Pupil Equity Fund (including LAC PEF) 0 0 0 0% 0 0 108,906 108,777 (129) 0% 1,084 (1,213) Variance Service Summary Service / Subjective Summary Total Net Expenditure
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 ROADS AND NEIGHBOURHOOD PERIOD END DATE 31 March 2022 Total Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 Transport, Fleet & Maintenance Services (563) (413) 150 -27% 56 94 Roads Services 2,791 2,658 (133) -5% 82 (215) Grounds Maintenance & Street Cleaning Client 7,360 7,360 0 0% 0 0 Outdoor Services 181 176 (5) -3% 0 (5) Burial Grounds (127) (220) (92) 72% 0 (92) Crematorium (984) (949) 36 -4% 0 36 Waste Services 7,341 8,434 1,093 15% 835 258 Depots 0 0 0 0% 0 0 Ground Maintenance & Street Cleaning Trading A/c (2,455) (1,942) 513 -21% 73 440 13,543 15,105 1,562 12% 1,046 516 Service / Subjective Summary Service Summary Variance Total Net Expenditure
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 HOUSING AND EMPLOYABILITY PERIOD END DATE 31 March 2022 Total Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 Working 4 U 4,166 4,123 (43) -1% 0 (43) Communities 1,110 1,117 7 1% 0 7 Homeless Persons 584 682 98 17% 135 (37) Private Sector housing 39 42 3 8% 0 3 Anti Social Behaviour 454 464 10 2% 0 10 6,353 6,428 75 1% 135 (60) Variance Total Net Expenditure Service / Subjective Summary Service Summary
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 SUPPLY, DISTRIBUTION AND PROPERTY PERIOD END DATE 31 March 2022 Total Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 Housing Maintenance Trading A/c (1,400) (568) 832 -59% 784 48 Housing Asset and Investment 80 0 (80) -100% 0 (80) Corporate Assets and Capital Investment Programme (2,285) 89 2,374 -104% 69 2,305 517 429 (88) -17% 0 (88) (266) (197) 69 -26% 0 69 Private Sector Housing Grants 78 65 (13) -17% 0 (13) Consultancy Services 755 619 (136) -18% 0 (136) (2,521) 437 2,958 -117% 853 2,105 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 2021/22 MISCELLANEOUS PERIOD END DATE 31 March 2022 Total Budget Actual Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 % £000 £000 8,160 8,720 560 7% 509 51 612 595 (17) -3% (14) (3) 510 510 0 0% 0 0 1,196 1,201 5 0% (12) 17 10,478 11,026 548 5% 483 65 Variance Total Net Expenditure Service / Subjective Summary Chief Executive and Chief Officers European Employability Service Summary Sundry Services Members Allowances, etc
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % Audit 123 59 (64) -52% Service Description Main Issues / Reason for Variance Central Administration Support 2,417 2,328 (89) -4% Service Description Main Issues / Reason for Variance Rent Rebates & Allowances (341) 35 376 -110% Service Description Main Issues / Reason for Variance Environmental Health 675 566 (109) -16% Service Description Main Issues / Reason for Variance Licensing 72 (7) (79) -110% Service Description Main Issues / Reason for Variance Legal Services 967 839 (128) -13% Service Description Main Issues / Reason for Variance 31 March 2022 The main reason for the variance is an increase in income. The Groups within this service (Food and Business Group, Environmental Pollution Group and Community Health Protection Group) are responsible for all aspects of Environmental Health work. This services provides legal advice to the Council The main reason for the favourable variance is vacancies and additional income received. Budget Details Variance Analysis Internal audit of council services. Variance The main reason for the favourable variance is vacancies and a delay to filling them. An increase in discretionary housing payments is causing an adverse variance in Payments to Other Bodies, this is being partially offset by additional funding Resources This services deals with administration functions within the Authority The main reason for the favourable variance is vacancies This service administers Rent Rebates and other allowances. Regulatory and Regeneration The main reason for the favourable variance is reduced employee costs due to vacancies however this is partially offset by a reduction in expected income due to Covid 19. This service provides all licensing on behalf of the Council
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2022 Budget Details Variance Analysis Variance Planning 452 592 140 31% Service Description Main Issues / Reason for Variance Economic Development 91 166 75 83% Service Description Main Issues / Reason for Variance Information Services 4,266 4,142 (124) -3% Service Description Main Issues / Reason for Variance Office Accommodation 1,481 1,362 (120) -8% Service Description Main Issues / Reason for Variance Arts and Heritage 383 271 (112) -29% Service Description Main Issues / Reason for Variance This service area provides general ICT support to the Council and also supports transformational change and modernisation of working practices through technology There are three variances within this budget. Supplies and Services is adverse due to increased Communications Maintenance costs and increased computer licence costs. This is offset by a favourable income position and favourable staffing costs due to vacancies. The main reason for the adverse variance is that income is lower than budgeted due to cancelled or delayed building projects, due to Covid 19. Two further variances are occuring with Employee costs favourable due to staff vacancies and Payments to Other Bodies adverse due a legal case which was not budgeted. People & Technology This Service provides Building & Planning services Electricity is lower than budget as buildings are not yet open to capacity; both postages and the window cleaning contract costs are lower than budgeted Provision of Shared Office Accommodation Citizens, Culture and Facilities Promotion of regeneration activities within West Dunbartonshire Council Staffing is adverse due to turnover not being fully achieved, Payments to Other bodies favourable due to reduced projected outturn for Scheme Allocation costs and Supplies and Services is adverse due to a projected shortfall in targeted energy efficiency savings. The service provides civic accommodation and facilities within Clydebank The main reason for the variance is that the absence of events has delayed the need to have certain posts filled and this has offset some of the income loss.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2022 Budget Details Variance Analysis Variance Libraries 1,747 1,674 (72) -4% Service Description Main Issues / Reason for Variance Primary Schools 30,892 30,565 (327) -1% Service Description Main Issues / Reason for Variance Secondary Schools 29,783 29,627 (156) -1% Service Description Main Issues / Reason for Variance Specialist Educational Provision 17,544 18,165 621 4% Service Description Main Issues / Reason for Variance Psychological Services 523 468 (55) -11% Service Description Main Issues / Reason for Variance This service includes the provision of Library, Culture and Museums within West Dunbartonshire The variance is mainly due to reduced costs resulting from the libraries are not operating to full capacity. In addition, two libraries are closed for refurbishment. This service provides Psychological Support to pupils within West Dunbartonshire. This service area includes all Secondary Schools. This service area covers all ASN Services. The adverse variance is made up of £787k which is covid specific, leaving £166k favourable as non-covid related. The variance within employee costs is attributable to expenditure offset by Scottish Government grant income for additional support staff or the pay award element covering the period January to March 2021. The principal reason for the overall variance in ASN was the increase in demand for residential placements - the number of placements up 18% on the previous year. Covid/recovery funds covered some property costs as well as PPE and sickness cover . Together with lower exam fees these more than offset the higher cost of pupil transport. Education , Learning and Attainment The favourable variance arose because of a number of retirials during the year This service area includes all Primary Schools. Covid/recovery funds covered some property costs as well as PPE and sickness cover . Scottish Government funding for additional teachers assisted with minimising cover costs.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2022 Budget Details Variance Analysis Variance PPP 14,657 14,738 81 1% Service Description Main Issues / Reason for Variance Central Admin 2,879 2,827 (52) -2% Service Description Main Issues / Reason for Variance Education Development 1,421 1,242 (179) -13% Service Description Main Issues / Reason for Variance Roads Services 2,791 2,658 (133) -5% Service Description Main Issues / Reason for Variance Transport, Fleet & Maintenance Services (563) (413) 150 -27% Service Description Main Issues / Reason for Variance Costs for certain utilities (principally gas, electricity and rates) , cleaning and grounds maintenance increased during the year above the level anticipated when the budgets were set. Although costs for plant hire and private contractors were greater than anticipated this was more than offset by increased income This service relates to Roads design, structures, street lighting, road safety and school crossing patrols Roads and Neighbourhood This service area includes Vale of Leven, Clydebank High and St Peter the Apostle High Schools and St Eunan's Primary School. The costs charged to this service are Property costs and the Unitary charge. The adverse variance is made up of £56k which is covid-related leaving a variance of £94k which is non-covid related. This arose because certain internal recharges were lower than expected (eg tyres, fuel) The reasons for the favourable variance are reduced expenditure on texting following a review of usage and lower than expected expenditure to FM for replacements of school kitchen equipment. Transport services across WDC This service includes spend in areas such as technician service, language programmes and senior phase programme. This service area covers Education Directorate Employee costs were favourable due to retirals/reduced hours within the technician service and a variance arose because of lower costs for vocational transport and lower payments to third parties.
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2022 Budget Details Variance Analysis Variance Burial Grounds (127) (220) (92) 72% Service Description Main Issues / Reason for Variance Waste Services 7,341 8,434 1,093 15% Service Description Main Issues / Reason for Variance Ground Maintenance & Street Cleaning Trading A/c (2,455) (1,942) 513 -21% Service Description Main Issues / Reason for Variance Homeless Persons 584 682 98 17% Service Description Main Issues / Reason for Variance Waste Collection and Refuse disposal services The adverse variance of £1,093k is made up of £835k which is Covid specific, leaving £258k as non-Covid-related. Employee costs are higher as projected savings from waste route optimisation ,which depend on operating from a single depot, have not materialised. In addition, a greater than budgeted pay award added another £50k to employee costs. Other Property costs were £53k over budget following essential works at the recycling centre. Overall commercial income was lower than anticipated. This service provides burial services within the Council area Housing and Employability The adverse variance of £513k is made up of £73k which is Covid- specific, leaving £440k as non-Covid related. The remaining variance due to the net pay award within this service being greater than 2% budgeted. Repairs to existing equipment and purchases of new equipment proved greater than expected. Income adhoc works were significantly less than budgeted Trading operation providing grounds maintenance and street cleaning services The variance is due to income from internments/lairs exceeding budget. This service seeks to prevent homelessness occurring across the authority and improves access to support services Increased number of homeless units were taken on to meet demand during COVID . The housing benefit (HB) income is slightly less than the amount required to cover the cost of the additional units
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2022 Budget Details Variance Analysis Variance Housing Maintenance Trading A/c (1,400) (568) 832 -59% Service Description Main Issues / Reason for Variance Corporate Asset Maintenance (266) (197) 69 -26% Service Description Main Issues / Reason for Variance Corporate Assets and Capital Investment Programme (2,285) 89 2,374 -104% Service Description Main Issues / Reason for Variance Procurement 517 429 (88) -17% Service Description Main Issues / Reason for Variance Housing Asset and Investment 80 0 (80) -100% Service Description Main Issues / Reason for Variance The adverse variance is mainly COVID impact that has increased absence reduced resource availability, reduced the amount of work undertaken by the in-house workforce, and increased transport costs to provide a safe working environment. The variance is mainly due to the re-negotiation of past rental income due for the Clydebank Shopping Centre. This service delivers maintenance and investment services to the council's housing stock. This service manages and undertakes repairs and maintenance to public buildings Employee costs reported a favourable variance due to vacant posts within the service and this is partially offset by a reduction in the level of income being recharged to the Housing Revenue Account. Supply, Distribution and Property This service manages and undertakes asset investment for HRA dwellings This service provides a purchasing & procurement service for the Council Main reason for favourable variance is due to vacancies, this is being partially offset by an anticipated reduction in budgeted income. The main variance reflects a lower than anticipated throughput of major capital programmes managed and delivered by the CAMS service. This service provides asset and estate management
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2021/22 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Actual Spend RAG Status £000 £000 £000 % 31 March 2022 Budget Details Variance Analysis Variance Consultancy Services 755 619 (136) -18% Service Description Main Issues / Reason for Variance Sundry Services 8,160 8,720 560 7% Service Description Main Issues / Reason for Variance Loan Charges - net of capital receipts and loans fund holiday 6,159 6,012 (147) -2% Service Description Main Issues / Reason for Variance Council Tax (37,053) (37,957) (904) 2% Service Description Main Issues / Reason for Variance Net Covid position 6,460 2,709 (3,751) -58% Service Description Main Issues / Reason for Variance This favourable variance is mainly due to the interest rates for borrowing throughout most of 2020/21 This details amounts of income anticipated to be collected from residents in the form of Council tax Level of Council Tax charges are anticipated to be higher than budgeted due to the level of income anticipated following reliefs; the debt write off through sequistration, etc being less than anticipated and a reduction in creditors carried forward from 2020/21 Other This budget covers the servicing of the Council's external borrowing 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. Of this variance £483k has been identified as due to covid. The remaining variance is mainly due to insurance costs anticipated (due to the level of excesses anticipated) and anticipated property costs of vacant buildings (HSCP properties). This service provides the architectural support to WDC Main reason for favourable variance is due to vacancies This represents the funding from Scottish Government specifically for covid and additional spend identified outwith specific Council Services The favourable variance is funding service related covid costs, with the remaining funds carried forward as an earmarked balance