Appendix 1 and 2 M6
Argyll and Bute Council · 19 November 2025
Back to Argyll and Bute HSCP Integration Joint Board (IJB) — 19 November 2025 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 SEPTEMBER 2025 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 602 952 350 36.8% The YTD variance is due to timing of income from NHS recharges, offset by staff vacancies. Service Development 228 221 (7) (3.2%) Outwith reporting criteria. Looked After Children 3,983 3,498 (485) (13.9%) The overspend is due to the demand for children's residential placements. Child Protection 1,607 1,594 (13) (0.8%) Outwith reporting criteria. Children with a Disability 431 406 (25) (6.2%) Outwith reporting criteria. Criminal Justice 47 (1) (48) 4800.0% The YTD variance is due to timing of grant income. Children and Families Central Management Costs 1,631 1,690 59 3.5% The YTD variance is due to timing of DES and WFWF grant income and timing of invoices received from NHS highland Older People - Homecare 9,157 9,169 12 0.1% Outwith reporting criteria. Older People - Internal Residential 3,741 2,944 (797) (27.1%) The overspend is due to additional spend on staff overtime and agency staffing. Older People - External Residential 5,527 5,805 278 4.8% The YTD variance is due to various service movements across all areas including new packages, extensions to temporary packages, increase in needs offset by client attrition. Older People - Other 4,360 4,315 (45) (1.0%) Outwith reporting criteria. Physical Disability 1,887 1,805 (82) (4.5%) The variance is due to timing differences in third party payments. Learning Disability 8,791 8,650 (141) (1.6%) The variance is due to timing differences in third party payments. Mental Health 2,000 1,767 (233) (13.2%) The variance is due to timing differences in third party payments. Adult Services Central Management Costs 326 365 39 10.7% The variance is due to timing of income from NHS recharges, offset by staff vacancies. COUNCIL SERVICES TOTAL 44,318 43,180 (1,138) (2.6%) HEALTH SERVICES: Explanation Hospital & Community Care Services 36,729 36,680 (49) (0.1%) The overspend is due to continuing agency staff usage, predominantly to cover medical staff vacancies in Lorn & Isles Hospital. Complex Care & Registered Services 10,664 10,476 (188) (1.8%) Overspend is due to expensive out of area patient treatments Children & Families Services 6,560 6,395 (165) (2.6%) The overspend is due to the high cost of out of area inpatient placements & cost per case drug treatments Commissioned Services - NHS GG&C 42,389 41,412 (977) (2.4%) The year to date overspend is due to cost per case drug treatments and procedures. Commissioned Services - Other 2,508 2,427 (81) (3.3%) The YTD overspend is due to high cost individual cost per case patient treatment Primary Care Services inc Dental 16,031 16,269 239 1.5% Saving is due to short term vacancies. Other Primary Care Services 5,953 5,953 0 0.0% Outwith reporting criteria. Prescribing 11,846 12,251 405 3.3% The YTD underspend is due to staff vacancies and reduced GP prescribing spend. A potential under reporting issue has been notified to HBs and allowance has been made within the position based on current information Public Health 1,053 1,141 88 7.7% The underspend is due to vacancies and delays in non-pay project spend Lead Nurse 933 1,028 95 9.2% The forecast variance is due to short term vacancies/secondments Management Service 1,134 1,251 118 9.4% The underspend is due senior management vacancies & reduced services from external providers Planning & Performance 1,368 1,395 27 2.0% Outwith reporting criteria. Budget Reserves 0 1,100 1,100 100.0% The YTD underspend is due to slippage on reserves due to delays in implementation, generally due to recruitment Budget Reserves - Committed 0 0 0 0.0% Outwith reporting criteria. Income (1,253) (1,135) 118 (10.4%) The favourable variance is due to seasonal increase in activity Estates 6,799 6,823 24 0.4% The YTD underspend is due to the phasing of project spend. Centrally Held Savings 0 (989) (989) 100.0% Savings plans in Development HEALTH SERVICES TOTAL 142,712 142,477 (235) (0.2%) GRAND TOTAL 187,030 185,657 (1,373) (0.7%)
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# ARGYLL AND BUTE HEALTH AND SOCIAL CARE PARTNERSHIP APPENDIX 2 REVENUE BUDGET MONITORING FORECAST OUTTURN - AS AT 30 SEPTEMBER 2025 Reporting Criteria: +/- £50k or +/- 10% Service Annual Budget £000 Outturn £000 Variance £000 % Variance Explanation COUNCIL SERVICES: Chief Officer (1,318) (2,008) 690 (52.4%) Forecast underspend reflects unallocated budgets held for offset against overspends in care at home and care home placements. Service Development 508 508 0 0.0% Outwith reporting criteria. Looked After Children 7,617 8,646 (1,029) (13.5%) The forecast overspend reflects current known demand for residential placements with currently 15 active placements with an average cost of placement of c£115k per annum and the highest cost individual placement being £307k. This overspend is partially offset by underspends in Adoption and Fostering. Child Protection 3,836 3,977 (141) (3.7%) The overspend is due to forecast spend on agency staffing in area teams covering vacant posts. Children with a Disability 1,099 1,103 (4) (0.4%) Outwith reporting criteria. Criminal Justice 272 286 (14) (5.1%) Outwith reporting criteria. Children and Families Central Management Costs 4,096 3,994 102 2.5% The forecast underpsend is due to two vacant posts within the Bowmore are team and a projected underspend on SWES payments. Older People - Homecare 20,555 20,769 (214) (1.0%) The forecast overspend reflects known demand for home care packages and the use of agency staff to cover sickness absence and vacancies. Older People - Internal Residential 7,875 7,527 348 4.4% The forecast underspend is due to increased income in our care homes from self funders. Older People - External Residential 13,021 13,519 (498) (3.8%) The forecast overspend reflects the latest demand for service based care packages. Older People - Other 9,823 9,658 165 1.7% The forecast underspend reflects a reduction in staff costs due to vacant posts. Physical Disability 4,018 4,043 (25) (0.6%) Outwith reporting criteria. Learning Disability 20,387 20,300 87 0.4% Forecast underspend reflects demand for service and known commitments. Mental Health 4,318 4,554 (236) (5.5%) The forecast overspend reflects the demand for residential care packages combined with the use of agency staff in the assessment and care management teams. Adult Services Central Management Costs 828 797 31 3.7% Outwith reporting criteria. COUNCIL SERVICES TOTAL 96,935 97,673 (738) (0.8%) HEALTH SERVICES: Explanation Hospital & Community Care Services 72,270 72,982 (712) (1.0%) Overspend is due to agency staffing, predominately medical staff in Lorn & Isles Hospital Complex Care & Registered Services 21,008 21,348 (340) (1.6%) Overspend is due to expensive out of area patient treatments Children & Families Services 12,719 12,719 0 0.0% Outwith reporting criteria. Commissioned Services - NHS GG&C 83,523 84,513 (990) (1.2%) The forecast overspend is due to cost per case activity within GGC relating to homecare drug prescribing & high cost procedures Commissioned Services - Other 4,784 5,025 (241) (5.0%) The forecast overspend is due to high cost other Scottish Board services charge for emergency care on a cost per case basis Primary Care Services inc Dental 31,881 32,582 (701) (2.2%) The forecast overspend is due to agency locum costs associated with running 2c GP Practices in A&B Other Primary Care Services 10,882 10,882 0 0.0% Outwith reporting criteria. Prescribing 25,805 25,588 217 0.8% The underspend is due to staff vacancies Public Health 2,405 2,305 100 4.2% The forecast underspend is due to vacancies and delays in non-pay project spend Lead Nurse 2,043 2,002 41 2.0% The forecast saving is due to vacancies/secondments Management Service 2,851 2,688 163 5.7% The underspend is due senior management vacancies & reduced services from external providers Planning & Performance 2,709 2,770 (61) (2.3%) Overspend is due to unachieved savings Budget Reserves 2,650 0 2,650 100.0% The forecast underspend is due to slippage on financial plan reserves due to delays in implementation Budget Reserves - Committed 21,065 21,065 0 0.0% Reserves committed for Pay Reforms, SLA uplifts & SG Policy Commitments Income (2,074) (2,254) 180 (8.7%) The forecast underspend is due to increased activity relating to non-A&B resident patients Estates & Depreciation 12,763 12,763 0 0.0% Outwith reporting criteria. Centrally Held Savings (1,978) (1,000) (978) 49.4% Savings Plans in Development at present HEALTH SERVICES TOTAL 305,308 305,980 (672) (0.2%) GRAND TOTAL 402,243 403,653 (1,410) (0.3%)