Appendix 1 IJB Budget Monitoring

Page 1

Classification: OFFICIAL#
ARGYLL AND BUTE HEALTH AND SOCIAL CARE PARTNERSHIP APPENDIX 1
REVENUE BUDGET MONITORING SUMMARY - YEAR TO DATE POSITION AS AT 31 MARCH 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 1,697 2,016 319 15.8% The underspend is due to uncommitted centrally held funds offsetting overspends at service level.
Service Development 473 486 13 2.7% Outwith reporting criteria.
Looked After Children 8,894 7,776 (1,118) (14.4%) The overspend is due to the increased costs and demand for childrens residential placements.
Child Protection 3,419 3,855 436 11.3% The saving is due to vacancies across the teams and offset some of the overspend above.
Children with a Disability 831 929 98 10.5% The saving is due to lower than budgeted property costs at the Ardlui Facility along with a reduction in the need
for some third sector grants.
Criminal Justice 116 280 164 58.6% The saving is due to one vacant post (council funded) and grant claim that includes recovery of support services
costs which are non-controllable.
Children and Families Central Management
Costs
4,163 4,063 (100) (2.5%) The overspend is due to unbudgeted spend on overtime, sick pay, payments in leiu and legal fees.
Older People 51,898 52,490 592 1.1% The underspend is mainly due to an over recovery from direct payments overpayments and vacant posts in
assessment and care management teams partially offset by agency cover.
Physical Disability 3,272 3,312 40 1.2% Outwith reporting criteria.
Learning Disability 20,595 20,219 (376) (1.9%) The overspend is due to increaed demand for supported living packages and respite care.
Mental Health 4,397 4,276 (121) (2.8%) The overspend is due to increased demand for residential placements.
Adult Services Central Management Costs 728 838 110 13.1% The underspend is due to lower than anticipated spend on third party payments.
COUNCIL SERVICES TOTAL 100,483 100,540 57 0.1%
HEALTH SERVICES: Explanation
Hospital & Community Care Services 75,309 74,179 (1,130) (1.5%) The overspend is due to continuing agency staff usage, predominently to cover medical staff vacancies
in Lorn & Isles Hospital.
Complex Care & Registered Services 21,513 21,350 (163) (0.8%) The overspend is due to high cost out of area patient placements
Children & Families Services 13,416 13,517 100 0.7% The saving is due to staff vacancies.
Commissioned Services 86,804 87,916 1,112 1.3% The underspend is due to reduced cost per case charges for patient treatments & increased drug
rebates.
Commissioned Services - Other 5,416 5,206 (210) (4.0%) The overspend is due to high cost individual cost per case patient treatment
Primary Care Services inc Dental 33,885 33,499 (387) (1.2%) The overspend is due to the cost agency medical staff to run 2c practices.
Other Primary Care Services 12,150 12,150 0 0.0% Outwith reporting criteria.
Prescribing 24,991 25,931 941 3.6% The underspend is due to staff vacancies and drug price reductions.
Public Health 2,550 2,532 (18) (0.7%) Outwith reporting criteria.
Lead Nurse 1,935 2,081 147 7.0% The favourable variance is due to vacancies/secondments.
Management Service 2,762 2,937 175 5.9% The underspend is due senior management vacancies & reduced services from external providers
Planning & Performance 3,091 3,089 (2) (0.1%) Outwith reporting criteria.
Budget Reserves 0 3,483 3,483 100.0% The underspend is due to slippage on reserves due to delays in implementation, generally due to
recruitment delays.
Budget Reserves - Committed 0 0 0 0.0% Outwith reporting criteria.
Income (2,121) (2,081) 39 (1.9%) Outwith reporting criteria.
Estates 13,997 13,735 (262) (1.9%) The overspend is due to unplanned but essential Estates works, mainly in Campbeltown.
Centrally Held Savings 0 (968) (968) 100.0% Adverse variance due to unachieved savings
HEALTH SERVICES TOTAL 295,698 298,555 2,857 1.0%
GRAND TOTAL 396,181 399,095 2,914 0.7%