Item 13 Appendix 1 - 3
West Dunbartonshire Council · 29 March 2023
Back to West Dunbartonshire Council — 29 March 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 2022/23 SUMMARY PERIOD END DATE 31 January 2023 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 5,582 8,777 5,691 109 2% 0 109 Regulatory and Regeneration 2,732 3,502 2,963 231 8% 0 231 People & Technology 7,134 5,993 6,976 (158) -2% 0 (158) Citizens, Culture and Facilities 17,204 15,729 17,171 (33) 0% 91 (124) Education, Learning and Attainment 110,329 87,426 111,612 1,284 1% 445 839 Roads and Neighbourhood 15,195 22,063 16,778 1,583 10% 0 1,583 5,418 4,984 5,502 84 2% 89 (5) Supply, Distribution and Property (1,091) 1,659 (948) 143 -13% 47 96 Miscellaneous Services 8,292 6,153 8,504 212 3% 309 (97) Loan Charges 9,518 8,761 10,513 995 10% 0 995 Capital Receipts used to fund Loan Charges (2,884) (711) (2,884) 0 0% 0 0 Requisition (VJB) 765 649 779 14 2% 0 14 Requisition (SPT) 1,632 1,171 1,405 (227) -14% 0 (227) Requisition (CJP) 1,694 1,412 1,694 0 0% 0 0 Requisition (HSCP) 81,687 68,073 81,687 0 0% 0 0 Non GAE Allocation (7,328) (6,107) (7,328) 0 0% 0 0 Vacancy Freeze 1,257 0 0 (1,257) -100% 0 (1,257) Contingency Fund 0 0 0 0 0% 0 0 Total Expenditure 257,137 229,532 260,116 2,980 1.16% 981 1,999 Council Tax (38,126) (28,673) (38,126) - 0% 0 0 Revenue Support Grant/ NDR (211,715) (193,755) (211,715) - 0% 0 0 Additional alternative funding for pay award (2,195) 0 (2,195) - 0% 0 0 Covid Funding (specific and earmarked from 2021/22) (3,367) (2,806) (3,367) - 0% 0 0 Required use of available unearmarked covid funds 0 0 (981) (981) 0% (981) 0 Capital Receipts used to fund Transformation (700) 0 (700) - 0% 0 0 Use of Reserves (1,034) (862) (1,034) - 0% 0 0 Total Resources (257,137) (226,096) (258,118) (981) 0% (981) 0 Net Expenditure (0) 3,437 1,999 1,999 0.78% 0 1,999 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 January 2023 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 112 289 99 (13) -12% 0 (13) 1,431 1,319 1,434 3 0% 0 3 (341) 2,978 (341) 0 0% 0 0 2,177 2,078 2,281 104 5% 0 104 309 242 316 7 2% 0 7 17 (14) 2 (15) -89% 0 (15) (798) (234) (798) (0) 0% 0 (0) Central Administration Support 2,675 2,119 2,698 23 1% 0 23 5,582 8,777 5,691 109 2% 0 109Total Net Expenditure Finance Cost of Collection of Council Tax Cost of Collection of Rates Rent Rebates & Allowances Variance Service Summary Service / Subjective Summary Finance Business Centre Audit Revenues & Benefits
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 REGULATORY AND REGENERATION SUMMARY PERIOD END DATE 31 January 2023 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 771 630 788 17 0 0 17 659 594 645 (14) (0) 0 (14) (115) (140) 114- 1 (0) 0 1 766 737 759 (7) (0) 0 (7) 394 513 624 230 1 0 230 Economic Development 256 1,168 261 5 0 0 5 2,732 3,502 2,963 231 0 0 231 Democratic and Registration Service Legal Services Licensing Environmental Health Planning Variance Total Net Expenditure Service / Subjective Summary Service Summary
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WEST DUNBARTONSHIRE COUNCIL APPENDIX 2 REVENUE BUDGETARY CONTROL 2022/23 PEOPLE AND TECHNOLOGY PERIOD END DATE 31 January 2023 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 762 644 769 7 1% 0 7 1,297 990 1,280 (17) -1% 0 (17) 4,571 3,986 4,459 (112) -2% 0 (112) 503 373 468 (35) -7% 0 (35) 7,134 5,993 6,976 (158) -2% 0 (158) 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 January 2023 Total Budget Spend to Date Projected Spend Annual RAG Status Net Variance attributable to covid Underlying Variance excluding covid £000 £000 £000 £000 % £000 £000 279 213 279 (0) 0% 0 (0) 1,357 1,172 1,439 82 6% 79 3 309 196 283 (27) -9% 0 (27) Clydebank Town Hall 342 226 367 25 7% 23 2 Libraries 1,811 1,409 1,812 2 0% (27) 29 Arts and Heritage 346 296 347 1 0% 0 1 Catering Services 4,793 3,954 4,334 (459) -10% 0 (459) Building Cleaning 1,860 1,776 1,909 49 3% 17 33 Building Cleaning PPP (275) (269) (261) 14 -5% 0 14 Facilities Assistants 2,253 1,761 2,245 (8) 0% 0 (8) Facilities Management 398 257 332 (66) -17% 0 (66) Leisure Management 3,642 4,606 3,954 312 9% 0 312 Events 89 131 131 42 47% 0 42 17,204 15,729 17,171 (33) 0% 91 (124) 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 January 2023 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 31,914 25,300 31,025 (889) -3% 0 (889) Secondary Schools 31,675 25,179 31,300 (374) -1% 0 (374) Specialist Educational Provision 17,290 14,219 19,935 2,645 15% 445 2,200 Psychological Services 583 428 573 (10) -2% 0 (10) Sport Development / Active Schools 627 550 627 0 0% 0 0 Early Education 8,864 4,055 8,837 (27) 0% 0 (27) PPP 15,420 14,981 15,536 116 1% 0 116 Creative Arts 642 470 637 (5) -1% 0 (5) Curriculum for Excellence 191 41 191 0 0% 0 0 Central Admin 854 802 852 (2) 0% 0 (2) Workforce CPD 357 267 323 (34) -10% 0 (34) Performance & Improvement 467 281 366 (101) -22% 0 (101) Education Development 1,447 853 1,410 (36) -3% 0 (36) 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 0 110,329 87,426 111,612 1,284 1% 445 839 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 January 2023 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 (518) 382 (388) 130 -25% 0 130 Roads Services 3,055 2,217 3,041 (14) 0% 0 (14) Grounds Maintenance & Street Cleaning Client 7,503 6,253 7,503 0 0% 0 0 Outdoor Services 192 195 228 36 19% 0 36 Burial Grounds (193) (457) (179) 14 -7% 0 14 Crematorium (1,026) (752) (934) 92 -9% 0 92 Waste Services 8,165 7,366 9,332 1,167 14% 0 1,167 Depots 0 426 0 0 0% 0 0 Ground Maintenance & Street Cleaning Trading A/c (1,982) 6,433 (1,824) 158 -8% 0 158 15,195 22,063 16,778 1,583 10% 0 1,583 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 January 2023 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 3,431 2,970 3,312 (119) -3% 0 (119) Communities 1,010 824 1,011 1 0% 0 1 Homeless Persons 473 841 736 263 56% 89 174 Private Sector housing 32 0 36 4 13% 0 4 Anti Social Behaviour 472 349 407 (65) -14% 0 (65) 5,418 4,984 5,502 84 2% 89 (5) 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 January 2023 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 (933) (940) (940) (7) 1% 0 (7) Housing Asset and Investment 46 27 35 (11) -24% 0 (11) Corporate Assets and Capital Investment Programme (2,277) 82 (2,190) 87 -4% 37 50 Office Accommodation 1,268 1,244 1,351 83 7% 10 72 362 626 361 (1) 0% 0 (1) (203) (46) (201) 2 -1% 0 2 Private Sector Housing Grants 79 (184) 81 2 3% 0 2 Consultancy Services 567 849 555 (12) -2% 0 (12) (1,091) 1,659 (948) 143 -13% 47 95 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 January 2023 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 5,881 4,325 6,170 289 5% 309 (20) 653 513 646 (7) -1% 0 13 510 425 510 0 0% 0 0 1,248 890 1,178 (70) -6% 0 (67) 8,292 6,153 8,504 212 3% 309 (74) 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 % Revenues & Benefits 2,177 2,281 104 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Planning 394 624 230 58% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Information Services 4,571 4,459 (112) -2% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome The main reason for the adverse variance is that income is lower than budgeted due to cancelled or delayed building projects. People & Technology This Service provides Building & Planning services 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. Supplies and Services is favourable due to computer licence costs projected to cost less than budgeted. A favourable variance is also anticipated for employee cost, printing lease costs, copy costs and Internal income recharges. Regulatory and Regeneration Additional Covid-19 self-isolation grants are being paid by this service with the cost being offset by additional funding. Vacancies are being covered by overtime therefore targeted turnover savings not being fully achieved. In addition a shortfall in funding for the expected pay inflation agreement is also contributing to the overall adverse variance. No action is possible at this time. Overspend is anticipated Overspend is anticipated No action is possible at this time. 31 January 2023 Budget Details Variance Analysis Variance The service provided by this area deal with benefits, council tax and debt recovery. Resources
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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 January 2023 Budget Details Variance Analysis Variance Catering Services 4,793 4,334 (459) -10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Facilities Management 398 332 (66) -17% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Leisure Management 3,642 3,954 312 9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Citizen Services 1,357 1,439 82 6% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Additional fee for Pay Award from WDLT. None required at present Citizens, Culture and Facilities Catering Services across WDC A favourable variance is anticipated in relation to the delay to the free school meal expansion. Underspend likely None required at present Payment to West Dunbartonshire Leisure Trust for leisure services This service includes one stop shops and the contact centre Three call handlers were recruited on 18 month fixed-term contracts to resolve the telephone issues in the Housing Repairs Contact Centre, the funding for this is taken from the Scottish Government COVID-19 general funding. None required Overspend is projected; the majority of which will be financed by COVID funding. Overspend is projected. No action is possible at this time. Vacancies not filled in order to fund pending restructure Management and Team Leaders for Facilities Services such as Cleaning, Catering and Facilities Assistants A favourable variance is likely.
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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 January 2023 Budget Details Variance Analysis Variance Primary Schools 31,914 31,025 (889) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Secondary Schools 31,675 31,300 (374) -1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 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 from August 2022 income from school meals will be significantly above the budgeted target income (£225k). This offsets the reduction in school lets income (£15k) . There is also a favourable variance (£665k) against employee costs as the budget was set higher than expenditure would suggest and reduced expenditure from 3 days strike action has been recognised Income from sale of school meals is currently projected to be less than budgeted (£177k) while income from lets is also lower than expected (£104k). There is a favourable variance against employee costs caused in part by reduced expenditure from 3 days strike action. None necessary Education , Learning and Attainment Favourable variance anticipated None necessary Favourable variance anticipated This service area includes all Secondary Schools.
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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 January 2023 Budget Details Variance Analysis Variance Specialist Educational Provision 17,290 19,935 2,645 15% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome PPP 15,420 15,536 116 1% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Performance & Improvement 467 366 (101) -22% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service area covers all ASN Services. The adverse variance within employee costs (£107k) is due to a combination of turnover targets not being achieved , a greater than expected pay award and greater staffing as part of our efforts to minimise external placements , all reduced partly by reduced expenditure from 3 days strike action. Payments to Other Bodies adverse variance is primarily due to Council's decision regarding the division of residential costs between WDC and HSCP exacerbated by the ongoing high demands on the Residential Placements Budget (£2.367m) - the number of residential placements is 6% higher (about 2 placements) than the average for 2021/22. Day placements are also over budget (£199k) as placements are on average about 6 greater than last year. This service covers the monitoring of policies and improvement on curriculum within Education. The reason for the favourable variance is the number of vacancies throughout the year 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 requirement for Residential Placements is demand-led and decisions are taken jointly with HSCP following an assessment of the best option for all concerned. However, the actual usage throughout the year will be reviewed regularly to identify where there is scope to reduce the number of placements. There is an overspend because of the increased pressure over the year on gas costs (£57k) ,contract cleaning costs (£41k) and possible payments to BAM for banked hours/change notices (£16k). None possible An overspend is anticipated none necessary A favourable variance is anticipated adverse variance anticipated
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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 January 2023 Budget Details Variance Analysis Variance Transport, Fleet & Maintenance Services (518) (388) 129 -25% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Crematorium (1,026) (934) 92 -9% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Waste Services 8,165 9,332 1,168 14% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Surplus is less than target none possible at present Roads and Neighbourhood This service provides crematorium services within the Council area Employee costs are higher (£261k) as projected savings from waste route optimisation ,which depend on operating from a single depot, are not yet achievable and the impact of the higher pay award . Following a dispute with the principal waste removal contractor the agreed increased tonnage cost has resulted in additional expenditure of £730k. Expenditure on bin replacements is higher (£53k) , tyres (£46k), skip hire (£16k) , waste transfer consultancy costs (£34k) and SEPA licence charges (£27k) are greater than anticipated when the budgets were set. Fuel recharges are also greater than budgeted (£147k). These have been partly offset by increased income (£83k) and reduced payments to contractors (£94k). The level of internal recharges is under review Management will continue to monitor all budget heads with a view to minimising the overspend There is an adverse variance ,albeit continuing to decline, against fuel costs (£111k), 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. VTU income remains adverse (£53k) due continuing restrictions on what MOTs are undertaken. An adverse variance is anticipated Transport services across WDC Gas costs are higher than budgeted (£52k) while income is projected to be less than budgeted (£27k) . Following the pay award overtime will be over budget (£12k). Overspend anticipated Waste Collection and Refuse disposal services
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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 January 2023 Budget Details Variance Analysis Variance Ground Maintenance & Street Cleaning Trading A/c (1,982) (1,824) 158 -8% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Working 4 U 3,431 3,312 (119) -3% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome None possible at this time This is the provision of Working 4u service None Required Trading operation providing grounds maintenance and street cleaning services An adverse variance is anticipated A year end underspend is anticipated This variance is due to employee costs being lower due to additional external funding being used to fund some existing posts . Housing and Employability Property costs are adverse due to increased gas/electricity costs (£19k) and higher anticipated depot costs (£12k). Fuel (£69k) , vehicle maintenance (£22k), tyres (£12k) and plant/seed/materials/tools costs (£109k) have increased to a level not anticipated when the budget was set. These have been partly offset by vacancies (£74k).
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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 January 2023 Budget Details Variance Analysis Variance Homeless Persons 473 736 263 56% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Anti Social Behaviour 472 407 (65) -14% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This service seeks to prevent homelessness occurring across the authority and improves access to support services A year end overspend in anticipated Most of this variance is due to inflationary pressures which are not possible to mitigate for since the relevant budget lines are demand led. The rent charged to DWP for homeless should reflect the cost of providing the service so it would be expected that these increases would result in a review of rent to increase in line with cost pressures. However due to the recently announced rent freeze this would not be possible until end of March 2023 at the earliest . Several issue are causing this overspend , the main issues are as follows :- Employee costs is expected to overspend as a result of an employee not being included in budget, and also overtime and agency costs incurred. The property costs overspend of £204K is mainly due to higher than budgeted increase in gas and electricity cost ; similarly price of furniture and white goods have significantly increased causing an adverse variance and also increased rental costs of having additional homeless accommodation to meet expected needs. There has also been difficulties in having homeless units turned around and ready when required which has resulted in a forecasted £88K spend on bed and breakfast. £181K of the overspend is offset by anticipated additional income based on current occupancy levels. None required A year end underspend in Anti-Social Behaviour Service A favourable variance is anticipated due to the increased recharge of ASB posts to HRA following workload analysis. This is the provision of the anti social behaviour service within the Council area
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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 January 2023 Budget Details Variance Analysis Variance Office Accommodation 1,268 1,351 83 7% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Corporate Assets and Capital Investment Programme (2,277) (2,190) 87 -4% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Sundry Services 5,881 6,170 289 5% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome None required This service provides asset and estate management An overall adverse variance is anticipated at this time Supply, Distribution and Property Income and expenditure will continue to be monitored throughout the year. This service provides the office buildings for the Council. Rates for NHS24 Aurora House were removed from the 22/23 final budget but these are included in the rental income so now included in the projections. Utilities costs high due to price increases. Overspend projected 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. The main reason for this variance relates to the general covid spend which will be required to be funded from unearmarked covid funds. Promotion of regeneration activities within West Dunbartonshire Council Income is adverse due to delays in filling staff vacancies on posts that are budgeted to be internally recharged. While these posts are vacant there is no possibility of recharging these. This is being partially offset by a favourable variance in staffing due to the same vacancies.
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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 January 2023 Budget Details Variance Analysis Variance Chief Executive and Chief Officers 1,248 1,178 (70) -6% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Loan Charges 9,518 10,513 995 10% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Requisition (SPT) 1,632 1,405 (227) -14% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome Vacancy Freeze 1,257 0 (1,257) -100% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome This budget includes spend relating to the Senior Management Team of the Council Favourable outturn expected. There are two variances occuring in this service. Employee costs are showing a small favourable variance due to two short-term Chief Officer vacancies. In addition there is a large favourable variance due to income from an unbudgeted staff recharge for the first half of the year which has now ended. None required A favourable variance is anticipated 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. Contribution towards Strathclyde Partnership for Transport The 22/23 Concessionary Travel Costs having been paid out in 21/22 were not accrued, resulting in an underspend in the current financial year. None required Favourable outturn expected. Other This budget covers the servicing of the Council's external borrowing An adverse variance is anticipated This budget represents the removal of budgeted vacancies from service departments. 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 2022/23 ANALYSIS FOR VARIANCES OVER £50,000 YEAR END DATE Total Budget Projected Spend RAG Status £000 £000 £000 % 31 January 2023 Budget Details Variance Analysis Variance Required use of available unearmarked covid funds 0 (981) (981) 0% Service Description Main Issues / Reason for Variance Mitigating Action Anticipated Outcome 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. Any variance will be offset by covid adverse variances within services, or carried forward for future years allocation against covid costs.