Item 14 - Appendices 1 to 3
West Dunbartonshire Council · 31 August 2022
Back to West Dunbartonshire Council — 31 August 2022 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 2022/23 SUMMARY PERIOD END DATE 31 July 2022 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid* Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 Resources 5,522 3,378 5,545 23 0% 0 23 Regulatory and Regeneration 3,141 1,455 2,991 (150) -5% 0 (150) People & Technology 7,142 3,036 6,937 (205) -3% 0 (205) Citizens, Culture and Facilities 17,940 6,363 17,930 (10) 0% 3 (13) Education, Learning and Attainment 108,286 36,710 108,331 45 0% 0 45 Roads and Neighbourhood 14,602 8,194 15,050 448 3% 0 448 5,315 1,751 5,290 (25) 0% 0 (25) Supply, Distribution and Property (2,730) (327) (2,821) (91) 3% 69 (160) Miscellaneous Services 8,082 1,899 8,156 74 1% 103 (29) Loan Charges 9,518 3,301 9,903 385 4% 0 385 Capital Receipts used to fund Loan Charges (2,884) (149) (2,884) 0 0% 0 0 Requisition (VJB) 765 255 765 0 0% 0 0 Requisition (SPT) 1,632 544 1,632 0 0% 0 0 Requisition (CJP) 1,694 565 1,694 0 0% 0 0 Requisition (HSCP) 81,698 27,233 81,698 0 0% 0 0 Non GAE Allocation (7,328) (2,443) (7,328) 0 0% 0 0 Contingency Fund 0 0 0 0 0% 0 0 Total Expenditure 252,394 91,765 252,888 494 0% 176 318 Council Tax (38,126) (9,471) (38,126) 0 0% 0 0 Revenue Support Grant/ NDR (209,167) (96,088) (209,167) 0 0% 0 0 Covid Funding (specific and earmarked from 2021/22) (3,367) (1,122) (3,367) 0 0% 0 0 Required use of available unearmarked covid funds 0 0 (176) (176) 0% (176) 0 Capital Receipts used to fund Transformation (700) 0 (700) 0 0% 0 0 Use of Reserves (1,034) (345) (1,034) 0 0% 0 0 Total Resources (252,394) (107,026) (252,570) (176) 0% (176) 0 Net Expenditure (0) (15,261) 318 318 0.13% 0 318 Department Summary Variance Housing and Employability
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 RESOURCES SUMMARY PERIOD END DATE 31 July 2022 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 132 116 107 (25) -19% 0 (25) 1,398 499 1,431 34 2% 0 34 (341) 950 (341) 0 0% 0 0 2,168 989 2,217 49 2% 0 49 303 88 312 9 3% 0 9 19 (13) 10 (9) -48% 0 (9) (790) (92) (790) 0 0% 0 0 Central Administration Support 2,633 842 2,599 (34) -1% 0 (34) 5,522 3,378 5,545 23 0% 0 23 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 2022/23 REGULATORY AND REGENERATION SUMMARY PERIOD END DATE 31 July 2022 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 788 241 769 (19) (0) 0 (19) 790 223 751 (39) (0) 0 (39) (97) (10) (120) (23) 0 0 (23) 933 294 806 (127) (0) 0 (127) 482 190 534 52 0 0 52 Economic Development 245 518 251 7 0 0 7 3,141 1,455 2,991 (150) (0) 0 (150) 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 2022/23 PEOPLE AND TECHNOLOGY PERIOD END DATE 31 July 2022 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 719 243 733 14 2% 0 14 1,327 369 1,289 (38) -3% 0 (38) 4,529 2,281 4,418 (111) -2% 0 (111) 567 143 497 (70) -12% 0 (70) 7,142 3,036 6,937 (205) -3% 0 (205) 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 2022/23 CITIZENS, CULTURE AND FACILITIES PERIOD END DATE 31 July 2022 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 333 83 333 (0) 0% 0 (0) 1,285 426 1,283 (2) 0% 3 (5) 357 82 336 (21) -6% 0 (21) Clydebank Town Hall 458 22 464 5 1% 0 5 Office Accommodation 1,275 243 1,278 3 0% 0 3 Libraries 1,811 498 1,814 3 0% 0 3 Arts and Heritage 371 93 350 (21) -6% 0 (21) Catering Services 4,454 1,307 4,527 73 2% 0 73 Building Cleaning 1,703 769 1,637 (66) -4% 0 (66) Building Cleaning PPP (331) (135) (331) 0 0% 0 0 Facilities Assistants 2,100 662 2,116 16 1% 0 16 Facilities Management 396 103 396 (0) 0% 0 (0) Leisure Management 3,638 2,121 3,639 1 0% 0 1 Events 89 88 89 0 0% 0 0 17,940 6,363 17,930 (10) 0% 3 (13) 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 2022/23 EDUCATION, LEARNING AND ATTAINMENT PERIOD END DATE 31 July 2022 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 Primary Schools 31,800 9,969 31,604 (195) -1% 0 (195) Secondary Schools 30,984 10,596 31,097 113 0% 0 113 Specialist Educational Provision 16,611 4,611 16,651 40 0% 0 40 Psychological Services 571 203 571 0 0% 0 0 Sport Development / Active Schools 627 209 627 0 0% 0 0 Early Education 8,415 4,324 8,409 (6) 0% 0 (6) PPP 15,395 5,612 15,452 57 0% 0 57 Creative Arts 620 222 621 0 0% 0 0 Curriculum for Excellence 202 23 202 0 0% 0 0 Central Admin 852 487 855 3 0% 0 3 Workforce CPD 349 87 349 0 0% 0 0 Performance & Improvement 453 120 453 0 0% 0 0 Education Development 1,407 247 1,440 33 2% 0 33 Raising Attainment - Primary 0 0 0 0 0% 0 0 Raising Attainment - Secondary 0 0 0 0 0% 0 0 Pupil Equity Fund (including LAC PEF) 0 0 0 0 0% 0 0 108,286 36,710 108,331 45 0% 0 45 Variance Service Summary Service / Subjective Summary Total Net Expenditure
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 ROADS AND NEIGHBOURHOOD PERIOD END DATE 31 July 2022 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 Transport, Fleet & Maintenance Services (592) 51 (499) 93 -16% 0 93 Roads Services 2,932 1,306 2,940 8 0% 0 8 Grounds Maintenance & Street Cleaning Client 7,503 2,501 7,503 0 0% 0 0 Outdoor Services 187 55 169 (17) -9% 0 (17) Burial Grounds (193) (158) (219) (26) 13% 0 (26) Crematorium (1,031) (240) (988) 43 -4% 0 43 Waste Services 8,036 2,224 8,275 239 3% 0 239 Depots 0 87 0 0 0% 0 0 Ground Maintenance & Street Cleaning Trading A/c (2,240) 2,367 (2,131) 108 -5% 0 108 14,602 8,194 15,050 448 3% 0 448 Service / Subjective Summary Service Summary Variance Total Net Expenditure
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 HOUSING AND EMPLOYABILITY PERIOD END DATE 31 July 2022 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 Working 4 U 3,327 938 3,328 1 0% 0 1 Communities 1,051 266 1,019 (32) -3% 0 (32) Homeless Persons 436 437 440 4 1% 0 4 Private Sector housing 32 0 35 3 9% 0 3 Anti Social Behaviour 469 110 468 (1) 0% 0 (1) 5,315 1,751 5,290 (25) 0% 0 (25) Variance Total Net Expenditure Service / Subjective Summary Service Summary
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 SUPPLY, DISTRIBUTION AND PROPERTY PERIOD END DATE 31 July 2022 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 Housing Maintenance Trading A/c (1,401) (483) (1,414) (13) 1% 0 (13) Housing Asset and Investment 81 11 31 (50) -62% 0 (50) Corporate Assets and Capital Investment Programme (2,196) (344) (2,319) (123) 6% 69 (192) 482 244 479 (3) -1% 0 (3) (266) (15) (206) 60 -23% 0 60 Private Sector Housing Grants 79 (58) 80 1 1% 0 1 Consultancy Services 491 318 528 37 7% 0 37 (2,730) (327) (2,821) (91) 3% 69 (160) 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 2022/23 MISCELLANEOUS PERIOD END DATE 31 July 2022 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 5,715 1,133 5,860 145 3% 103 46 620 202 620 0 0% 0 0 510 170 510 0 0% 0 0 1,237 394 1,166 (71) -6% 0 (71) 8,082 1,899 8,156 74 1% 103 (25) 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 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % Legal Services 933 806 (127) -14% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 482 534 52 11% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Information Services 4,529 4,418 (111) -2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Change Support 567 497 (70) -12% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Overspend is anticipated No action can be taken at this time 31 July 2022 Budget Details Variance Analysis Variance Underspend is anticipated This services provides legal advice to the Council The main reason for the favourable variance is vacancies and additional income received. No action can be taken at this time Regulatory and Regeneration None required at this point. This service area provides general ICT support to the Council and also supports transformational change and modernisation of working practices through technology Underspend is projected. There are two variances within this budget. Supplies and Services is favourable due to computer licence costs projected to cost less than budgeted. Favourable staffing costs due to vacancies are also contributing to the overall favourable position. The main reason for the adverse variance is that income is lower than budgeted due to cancelled or delayed building projects and Employee costs are favourable due to staff vacancies. People & Technology This Service provides Building & Planning services This Service enables transformational change and development, it also has the Central Training Budget for the Council. An underspend is anticipated Employee costs are favourable due to vacancies. None required
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % 31 July 2022 Budget Details Variance Analysis Variance Catering Services 4,454 4,527 73 2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Building Cleaning 1,703 1,637 (66) -4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Primary Schools 31,800 31,604 (195) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome None necessary The reason for the favourable variance is the number of ongoing vacancies A review of the overtime position going forward is underway This service provides cleaning services across all council buildings Citizens, Culture and Facilities Catering Services across WDC Main reason for the variance are a one off charge for the early termination charges for contract for vending machines and a higher level of overtime than predicted None required at present Overspend is anticpated Underspend likely Education , Learning and Attainment The favourable variance on employee costs may decline as vacancies are filled. There is the potential for the upward pressure on utility costs to increase although the additional income from FSM should offset the consequences of these pressures. This service area includes all Primary Schools. The budget was set before the delay to free school meal expansion was confirmed. As primaries 6 & 7 will now not be covered by universal free school meal provision income from school meals will be significantly above the budgeted target income (£170k) The increase clothing grants (£10k) has been offset by a favourable variance on employee costs (£25k) and property costs (£22k)
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % 31 July 2022 Budget Details Variance Analysis Variance Secondary Schools 30,984 31,097 113 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome PPP 15,395 15,452 57 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Transport, Fleet & Maintenance Services (592) (499) 93 -16% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The adverse variance has arisen due to water rates and contract cleaning costs being greater than when the budget was set due to the level of inflation on particular lines. Management will continue to review the service and take action where appropriate to minimise the overspend. adverse variance anticipated small adverse variance anticipated Roads and Neighbourhood This service area includes all Secondary Schools. 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. Income from sale of school meals is currently projected to be less than budgeted (£85k) due to a fall in demand. The remaining adverse variance is due primarily to a small overspend on employee costs (25k) Management will continue to review the service and take action where appropriate to minimise the overspend. School meals income depends on higher uptake from August. The level of internal recharges is under review There is a favourable variance (£46k) against employee costs due to a number of vacancies. However this is more than offset by higher fuel costs (£150k), which will follow through to higher recharges to services. Favourable variance from diesel recharges is less than the adverse variance from higher prices as initial income target was too high. Transport services across WDC Surplus slightly less than target
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % 31 July 2022 Budget Details Variance Analysis Variance Waste Services 8,036 8,275 239 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Ground Maintenance & Street Cleaning Trading A/c (2,240) (2,131) 108 -5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Housing Asset and Investment 81 31 (50) -62% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Collection and Refuse disposal services none possible at present Employee costs are higher (£168k) as projected savings from waste route optimisation ,which depend on operating from a single depot, are not yet achievable . Expenditure on bin replacements is higher (£71k) , skip hire (£7k) and electricity (£8k) are greater than anticipated when the budget was set. These have been partly offset by reduced vehicle hires (£34k). Overspend anticipated Property costs are adverse due to increased gas/electricity costs (£15k). Fuel (£50k) , tyres (£15k) and plant/seed costs (£29k) have increased to a level not anticipated when the budget was set. Trading operation providing grounds maintenance and street cleaning services An adverse variance is anticipated This service manages capital investment across council and private sector housing stock. Supply, Distribution and Property This variance is mainly due to employee costs from vacant posts within the service. This is partially offset by a reduction in the level of income being recharged to the Housing Revenue Account. None Required Underspend forecast at year end None possible at this time
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % 31 July 2022 Budget Details Variance Analysis Variance Corporate Assets and Capital Investment Programme (2,196) (2,319) (123) 6% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Corporate Asset Maintenance (266) (206) 60 -23% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Sundry Services 5,715 5,860 145 3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome An overall adverse variance is anticipated at this time Income and expenditure will continue to be monitored throughout the year. 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. After removing the effects of the general covid budget (£103k) which will be required to be funded from unearmarked covid funds, the main adverse variance is the level of procurement savings achieved to date Income and expenditure will continue to be monitored throughout the year. The main areas of variances include an over recovery of income of £35k within the estates management service and also a favourable variance on employee costs of due to vacancies. Favourable variance anticipated at year end Surplus to be less than target Lower than budgeted income due to a reduced programme of CAMS work delivered by subcontractor partners None - Although service will endeavour to reduce the adverse variance where possible through service efficiency This service manages and undertakes repairs and maintenance to public buildings This service provides asset and estate management
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 3 REVENUE BUDGETARY CONTROL 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % 31 July 2022 Budget Details Variance Analysis Variance Chief Executive and Chief Officers 1,237 1,166 (71) -6% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Loan Charges 9,518 9,903 385 4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Required use of available unearmarked covid funds 0 (176) (176) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The adverse variance is linked with forecast on the cost of short term borrowing with increased interest rates Management will continue to monitor and maximise actions taken to reduce any adverse variance, where possible. Other This budget covers the servicing of the Council's external borrowing An adverse variance is anticipated Favourable outturn expected. This budget includes spend relating to the Senior Management Team of the Council Any variance will be offset by covid adverse variances within services, or carried forward for future years allocation against covid costs The main variance is due to a Chief Officer vacancy . None required This represents the funding from Scottish Government specifically for covid and additional spend identified outwith specific Council Services The variance is funding service related covid costs Income and expenditure will continue to be monitored throughout the year.