Appendix 1 and 2 m3
Argyll and Bute Council · 18 August 2026
Back to Argyll and Bute HSCP Finance and Policy Committee — 18 August 2026 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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ARGYLL AND BUTE HEALTH AND SOCIAL CARE PARTNERSHIP APPENDIX 1 REVENUE BUDGET MONITORING SUMMARY - YEAR TO DATE POSITION AS AT 30 JUNE 2026 Reporting Criteria: +/- £50k or +/- 10% For information: The Council don't do monthly based accrual accounting, whereas Health do. On the Council side, there may be a mismatch between year to date actual and budgets, due to timing differences as to when invoices are paid. Health do monthly based accrual accounting, therefore, you should see a correlation in the year to date position and the year end outturn position. Service Actual £000 Budget £000 Variance £000 % Variance Explanation COUNCIL SERVICES: Chief Officer 437 204 (233) (114.2%) The variance is due to timing differences in third party payments. Service Development 110 121 11 9.1% Outwith reporting criteria. Looked After Children 2,358 2,055 (303) (14.7%) Overspend is due to the demand and costs for childrens residential placements. Child Protection 817 905 88 9.7% The underspend is due to multiple vacancies across the teams. Children with a Disability 231 246 15 6.1% Outwith reporting criteria. Criminal Justice 493 488 (5) (1.0%) Outwith reporting criteria. Children and Families Central Management Costs 852 862 10 1.2% Outwith reporting criteria. Older People - Homecare 3,137 3,459 322 9.3% The YTD variance is due to current known costs for care at home packages. Older People - Internal Residential 1,941 1,793 (148) (8.3%) The overspend is due to staff overtime and agency to cover vacancies. Older People - External Residential 2,124 2,071 (53) (2.6%) The variance is due to known commitments for care home placements. Older People - Other 2,235 2,161 (74) (3.4%) The overspend is due to timing differences in third party payments. Physical Disability 923 883 (40) (4.5%) Outwith reporting criteria. Learning Disability 3,640 3,679 39 1.1% Outwith reporting criteria. Mental Health 874 799 (75) (9.4%) The variance is due to timing differences in third party payments. Adult Services Central Management Costs 213 222 9 4.1% Outwith reporting criteria. COUNCIL SERVICES TOTAL 20,385 19,948 (437) (2.2%) HEALTH SERVICES: Explanation Hospital & Community Care Services 19,063 18,897 (166) (0.9%) The YTD overspend is due to continuing agency staff usage, predominently to cover medical staff vacancies in Lorn & Isles Hospital Complex Care & Registered Services 5,541 5,589 48 0.9% Outwith reporting criteria. Children & Families Services 3,396 3,330 (66) (2.0%) The overspend is due to out of area maternity referrals. Commissioned Services - NHS GG&C 21,755 21,276 (479) (2.2%) The adverse variance is due to slippage / non-achievement of the SLA savings target Commissioned Services - Other 1,340 1,342 2 0.1% Outwith reporting criteria. Primary Care Services inc Dental 8,117 8,378 262 3.1% Underspend is due to vacancies. Other Primary Care Services 3,082 3,082 0 0.0% Outwith reporting criteria. Prescribing 6,410 6,313 (97) (1.5%) The YTD variance is due to a reduction in drug rebates. Public Health 699 746 47 6.2% Outwith reporting criteria. Lead Nurse 557 533 (23) (4.4%) Outwith reporting criteria. Management Service 964 946 (18) (1.9%) Outwith reporting criteria. Planning & Performance 670 711 40 5.7% Outwith reporting criteria. Budget Reserves 0 300 300 0.0% The saving is due to slippage as a result of project/recruitment delays. Budget Reserves - Committed 0 0 0 0.0% Outwith reporting criteria. Income (565) (520) 45 (8.6%) The underspend is due to seasonal activity / income. Estates 3,077 2,934 (143) (4.9%) The overspend is due to unplanned but essential Estates works HEALTH SERVICES TOTAL 74,104 73,855 (249) (0.3%) GRAND TOTAL 94,489 93,803 (686) (0.7%)
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ARGYLL AND BUTE HEALTH AND SOCIAL CARE PARTNERSHIP APPENDIX 2 REVENUE BUDGET MONITORING FORECAST OUTTURN - AS AT 30 JUNE 2026 Reporting Criteria: +/- £50k or +/- 10% Service Annual Budget £000 Forecast Outturn £000 Variance £000 % Variance Explanation COUNCIL SERVICES: Chief Officer 1,298 1,081 217 16.7% Forecast underspend reflects unallocated centrally held budgets. Service Development 588 583 5 0.9% Outwith reporting criteria. Looked After Children 8,960 9,616 (656) (7.3%) The forecast overspend reflects current known demand for residential placements. Child Protection 4,245 4,117 128 3.0% The forecast underspend is due to a number of vacant posts in each of the area teams and known commitments in the contact and welfare service. Children with a Disability 1,011 776 235 23.2% The forecast underspend is due to current level of commitments known at present. Criminal Justice 338 345 (7) (2.1%) Outwith reporting criteria. Children and Families Central Management Costs 4,692 4,661 31 0.7% Outwith reporting criteria. Older People - Homecare 21,137 21,073 64 0.3% The forecast underspend reflects current known demand for home care packages partially offset by the use of agency staff to cover sickness absence and vacancies. Considerable risk in respect of agency staff / provider failure. Older People - Internal Residential 8,866 8,932 (66) (0.7%) The forecast overspend is due to increased use of agency staff covering staff absences partially offset by over recovery of income. Older People - External Residential 14,173 14,271 (98) (0.7%) The forecast overspend reflects the latest demand for service based care packages. Older People - Other 10,742 10,743 (1) (0.0%) Outwith reporting criteria. Physical Disability 3,552 3,669 (117) (3.3%) The forecast overspend is based on anticipated costs for approved packages of care for PD clients. Learning Disability 22,614 22,325 289 1.3% The forecast underspend reflects known commitments for current approved packages of care and greater than budgetted income projections. Mental Health 4,903 5,244 (341) (7.0%) The forecast overspend reflects known comittments for residential care packages partially offset by underspend in addictions/substance misuse. Adult Services Central Management Costs 984 900 84 8.5% The forecast underspend reflects vacant posts in the team and lower than anticipated contract payments. COUNCIL SERVICES TOTAL 108,103 108,336 (233) (0.2%) HEALTH SERVICES: Explanation Hospital & Community Care Services 74,336 74,912 (576) (0.8%) The forecast overspend is due to agency medical staff usage in LIH Complex Care & Registered Services 22,590 23,163 (573) (2.5%) The forecast overspend is due to out of area inpatient placements Children & Families Services 13,277 13,462 (185) (1.4%) The forecast overspend is due to out of area maternity referrals. Commissioned Services - NHS GG&C 89,105 99,264 (10,159) (11.4%) The forecast overspend is due to the NHS GG&C proposed SLA rebased payment being inexcess of identified funding & unachieved savings Commissioned Services - Other 5,746 5,746 0 0.0% Outwith reporting criteria. Primary Care Services inc Dental 33,310 33,740 (430) (1.3%) The forecast overspend is due to agency costs within 2c practices Other Primary Care Services 12,150 12,150 0 0.0% Outwith reporting criteria. Prescribing 25,789 25,789 0 0.0% Outwith reporting criteria. Public Health 2,466 2,466 0 0.0% Outwith reporting criteria. Lead Nurse 2,133 2,161 (28) (1.3%) Outwith reporting criteria. Management Service 3,950 3,910 40 1.0% Outwith reporting criteria. Planning & Performance 2,842 3,057 (215) (7.6%) The forecast overspend is due to unachieved savings. Budget Reserves 2,450 0 2,450 100.0% The forecast underspend is due to anticipated slippage on reserves funded projects. Budget Reserves - Committed 14,172 14,172 0 0.0% Outwith reporting criteria. Income (2,021) (2,021) 0 0.0% Outwith reporting criteria. Estates & Depreciation 12,007 12,157 (150) (1.2%) The forecast overspend is due to unachieved savings, inflation on fuel costs and unplanned repairs. HEALTH SERVICES TOTAL 314,302 324,128 (9,826) (3.0%) GRAND TOTAL 422,405 432,464 (10,059) (2.3%)