Report 4 - Reserves And Balances
Argyll and Bute Council · 9 October 2025
Back to Policy and Resources Committee — 9 October 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
Page 1
ARGYLL AND BUTE COUNCIL POLICY AND RESOURCES COMMITTEE FINANCIAL SERVICES 09 OCTOBER 2025 RESERVES AND BALANCES – UPDATE AS AT 31 AUGUST 2025 1 EXECUTIVE SUMMARY 1.1 The main purpose of this report is to advise Members of the nature and level of reserves and balances currently held by the council. It also provides details of the earmarked reserve balances held within the General Fund and the unallocated General Fund balance. 1.2 The council had a total of £406.347m unusable reserves as at 31 March 2025 that are not backed with resources. These are required purely for accounting purposes. 1.3 As at 31 March 2025, the council had a total of £121.235m usable reserves, comprising the following: • £3.608m Repairs and Renewals Fund; • £3.358m Capital Funds; • £1.564m Capital Grants Unapplied; and • £112.705m General Fund, with £105.162m of this balance earmarked for specific purposes. 1.4 The council’s General Fund contingency is set at 2% of estimated net revenue expenditure for 2025-26, which amounts to £6.539m. At the beginning of the financial year, there was an unallocated General Fund Balance of £1.004m over and above the general contingency. After taking into consideration the current forecast outturn for 2025-26, this surplus is forecast to increase to £1.305m.
Page 2
ARGYLL AND BUTE COUNCIL POLICY AND RESOURCES COMMITTEE FINANCIAL SERVICES 09 OCTOBER 2025 RESERVES AND BALANCES – UPDATE AS AT 31 AUGUST 2025 2 INTRODUCTION 2.1 This report outlines the nature and level of reserves and balances, both usable and unusable, currently held by the council. It also provides details of the earmarked reserve balances held within the General Fund and the unallocated General Fund balance. 3. DETAIL 3.1 Types of Reserves 3.1.1 Usable Reserves - Councils have powers to establish certain resource backed reserves, which can be used to fund expenditure. The powers of councils to establish reserves are laid out in Schedule 3 of the Local Government (Scotland) Act 1975. These allow councils to establish a Renewal and Repairs Fund, Insurance Fund and Capital Fund. Councils can also establish a Capital Grants Unapplied and Useable Capital Receipts Reserve. The council must also maintain a General Fund and can earmark balances for specific purposes within the General Fund. 3.1.2 Unusable Reserves – Councils are also required to establish certain reserves that are not backed by resources. These are required purely for accounting purposes and do not represent resources available for councils to utilise. The Pensions Reserve, Revaluation Reserve, Capital Adjustment Account, Financial Instruments Adjustment Account and Accumulated Absences Account are examples of unusable reserves. 3.2 Reserve Balances as at 31 March 2025 3.2.1 The balances on each type of reserve as at 31 March 2025 are set out in the tables below, per the Pre-audit Annual Accounts for 2024-25. Unusable Reserves £000 Revaluation Reserve 179,662 Capital Adjustment Account 256,344 Financial Instruments Adjustment Account (1,413) Pensions Reserve (16,984) Accumulated Absences Account (11,262) Total Unusable Reserves 406,347 Usable Reserves £000 Capital Grants Unapplied 1,564 Capital Fund and Usable Capital Receipts Reserve 3,358
Page 3
Repairs and Renewals Fund 3,608 General Fund 112,705 Total Usable Reserves 121,235 Total Reserves 527,582 3.2.2 The Revaluation Reserve represents the unrealised gains in the valuation of fixed assets. The Capital Adjustment Account represents the difference between depreciation based on proper accounting practice and statutory charges for financing capital expenditure. The Financial Instruments Adjustment Account represents the difference between gains and losses on borrowing and statutory capital financing charges. The Pensions Reserve represents the difference between pension costs based on proper accounting practice and payments made for pension costs. The Accumulated Absences Account represents the costed difference between holiday pay entitlement and actual holidays taken as at 31 March 2025. 3.2.3 The Capital Grants Unapplied Fund holds capital grants and contributions that have been received but not yet used to fund capital expenditure. 3.2.4 The Capital Fund was established to receive all capital receipts generated by the council and can be used to support the capital plan or meet the principal repayments on loan charges. The council decides as part of the budget process each year how it wishes to draw funding from the Capital Fund. 3.2.5 The Usable Capital Receipts Reserve relates to the accumulated unspent capital receipts from the sale of council houses prior to the transfer of the housing stock. The reserve forms part of the council’s Strategic Housing Fund and can only be used for investment in social housing. The reserve will be used in accordance with the approach to investing in housing, agreed by Council in August 2012. 3.2.6 The Repairs and Renewals Fund was established to support funding of renewal and replacement of school equipment. Schools can only draw on the Repairs and Renewals Fund to the extent they have previously paid into the Fund and contributions must be contained within schools devolved budgets. 3.3 General Fund 3.3.1 The General Fund balance as at 31 March 2025 can be analysed as follows: Balance £000 Balance on General Fund as at 31 March 2024 115,741 Movement in General Fund balance during 2024-25 (3,036) Earmarked Balances (105,162) Contingency allowance at 2% of net expenditure (6,539) Unallocated balance as at 31 March 2025 1,004 3.3.2 The General Fund includes reserve balances that Council has agreed to earmark for specific purposes, as outlined within the 2024-25 year end report to Council.
Page 4
The movement in the balance of earmarked reserves during 2024-25 is given in the table below. £000 Earmarked Balance as at 31 March 2024 107,443 Funds used during 2024-25 (26,457) New automatic earmarking at the end of 2024-25 (as per policy on end of year flexibility) 8,278 Earmarking previously agreed and created during 2024-25 13,298 New earmarking proposals for approval 2,600 Earmarked Balance as at 31 March 2025 105,162 3.3.3 The 2025-26 opening earmarked reserves balance of £105.162m includes a significant level of reserves in respect of major infrastructure or projects of strategic importance. Similar to previous years, a review of earmarked reserves will be undertaken during the year and reported to members, taking cognisance of strategic priorities and the financial challenges currently facing the council. 3.3.4 An element of the earmarked reserve balances will require to be drawn down in 2025-26, to meet expenditure incurred during the current financial year. This includes £2.953m to balance the 2025-26 budget, as previously approved by Council in February 2025. To assist with financial planning, a review of the projected use of reserves across 2025-26 and future years, aligned to service plans, has been undertaken by officers, with the projected use of resources profiled across 2025-26 and future years. The movement in the reserves balance during 2025-26 and the profile of planned spend across 2025-26 and future years will be monitored and reviewed on an ongoing basis throughout the year, with regular update reports to committee. 3.3.5 A summary of the earmarked reserves position by category is provided within Appendix 1, while Appendix 2 provides a summary of the position across services and departments, as at 31 August 2025. A detailed analysis is given within Appendix 3, outlining the purpose of each earmarked reserve, the opening balance, amounts drawn down to date and the planned use of reserves across 2025-26 and future years. 3.3.6 It should be noted that the council’s earmarked reserves include a historic balance in relation to Social Work of £0.014m as at 31 August 2025. As per CIPFA LASAAC Guidance, any new earmarking relating to the HSCP since financial year 2020-21 must be held as a creditor on the Balance Sheet rather than an earmarking within the council’s General Fund as this is money due to the HSCP. The balance held in this manner as at 31 March 2025 was £2.247m and does not include the £0.500m of the Strathclyde Pension Fund saving in 2025-26 that Council agreed to ring fence to support future HSCP transformation. 3.4 Unallocated General Fund Balance 3.4.1 The council’s General Fund contingency is set at 2% of estimated net revenue expenditure for 2025-26, which amounts to £6.539m. At the beginning of the financial year, there was an unallocated General Fund Balance of £1.004m over
Page 5
and above the general contingency. After taking into consideration the current forecast outturn for 2025-26, this surplus is forecast to increase to £1.305m. 3.4.2 The revenue budget monitoring position as at 31 August 2025 is a forecast underspend of £0.301m. This is due to a forecast over-recovery of Council Tax income, estimated at £0.500m; partially offset by net overspends across services, totalling £0.199m. There is also a forecast overspend of £0.668m in respect of Social Work services, however, the HSCP expect this to be managed from within available HSCP reserves. 3.4.3 The following table summarises the current position on the unallocated General Fund balance, taking into consideration the points noted above. Description £000 Unallocated General Fund as at 31 March 2025 This is the balance that is unallocated over and above the 2% general contingency, which amounts to £6.539m 1,004 Current Forecast Outturn for 2025-26 as at 31 August 2025 Per Revenue Budget Monitoring report 301 Forecast Unallocated General Fund as at 31 March 2026 1,305 4. CONCLUSION 4.1 This report outlines the nature and level of reserves and balances held by the council. It also provides details of the earmarked reserve balances held within the General Fund and the unallocated General Fund balance. 4.2 After taking account of the current forecast outturn for 2025-26, the council’s unallocated General Fund balance, over and above the general contingency balance of £6.539m, is forecast to be £1.305m as at 31 March 2026. 5. IMPLICATIONS 5.1 Policy - Earmarked funds and funds set aside for delivery of Single Outcome Agreement are available to support council policy. 5.2 Financial - Outlines the balances held within the council’s usable and unusable reserves. 5.3 Legal - None. 5.4 HR - None. 5.5 Customer Service None. 5.6 Risk - A contingency of £6.539m (equivalent to 2% of net expenditure) has been set aside as part of the General Fund. This has been subject to a risk assessment. 5.7 Climate Change - None.
Page 6
5.8 Fairer Scotland Duty - None. 5.9 Equalities - protected characteristics - None. 5.10 Consumer Duty - None. 5.11 Island Communities - None. 5.12 Children’s Rights and Wellbeing - None. Kirsty Flanagan Executive Director/Section 95 Officer 09 September 2025 Councillor Ross Moreland, Policy Lead for Finance and Commercial Services APPENDICES Appendix 1 – Earmarked Reserves Summary by Category as at 31 August 2025 Appendix 2 - Earmarked Reserves Summary by Service as at 31 August 2025 Appendix 3 – Earmarked Reserves Detailed Analysis as at 31 August 2025 For further information contact Carolyn Earl, Interim Head of Financial Services Carolyn.Earl@argyll-bute.gov.uk
Page 7
Classification: OFFICIAL # Appendix 1 Earmarking Category Balance 31/03/2025 - per year end published report New Earmarkings in year Movement between categories Invested or committed for major initiatives /capital projects Drawn-down to 2025-26 Budget as at 31/08/25 Remaining Balance as at 31 August Released to General Fund £ £ £ £ £ £ £ Strategic Housing Fund 10,141,692 10,141,692 10,141,692 Investment in Affordable Housing 3,024,000 3,024,000 3,024,000 Capital Projects 37,493,675 37,493,675 37,493,675 Lochgilphead and Tarbert Regeneration 288,579 288,579 288,579 Support for Rural Growth Deal 441,690 441,690 441,690 Piers and Harbours Investment Fund 5,303,977 5,303,977 5,303,977 Scottish Government Initiatives 1,156,530 333,118 823,412 CHORD 0 0 DMR Schools 1,205,590 15,622 1,189,968 Energy Efficiency Fund 214,521 214,521 Unspent Grant 12,184,971 155,219 952,691 11,232,280 Unspent Third Party Contribution 408,975 42,582 366,393 Previous Council Decision - Other 4,274,925 720,486 19,800 4,255,125 Redundancy Provision 2,659,358 2,659,358 Connect for Success Fund 899,721 49,924 849,797 Fleet - Timing Delay 483,661 483,661 483,661 Hermitage Park 56,383 56,383 Priorities Investment Fund 1,426,800 1,426,800 Unspent Budget 14,294,911 228,130 14,066,781 SPF - Transformation/spe nd to save - Council 2,004,764 64,797 1,939,967 Severe weather related cost reserve 4,244,000 4,244,000 To balance 25/26 Budget 2,952,661 2,952,661 0 Totals 105,161,384 0 0 58,052,979 4,659,325 100,502,059 0
Page 8
Appendix 2 Service Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ Community Planning 307,672 121,949 126,656 181,016 - Chief Executive's Unit Total 307,672 121,949 126,656 181,016 - Commercial Services 1,862,482 13,867 56,546 1,503,936 302,000 Education 9,775,650 1,042,505 3,834,956 5,653,268 287,426 Legal and Regulatory Support 663,875 46,554 319,911 343,964 - Executive Director (Douglas Hendry) Total 12,302,007 1,102,926 4,211,413 7,501,168 589,426 Customer Support Services 1,681,376 5,575 613,387 624,989 443,000 Development and Economic Growth 6,296,428 23,093 3,607,140 2,331,060 358,228 Financial Services 1,406,862 212,473 726,638 680,224 - Roads and Infrastructure Services 13,013,640 72,035 4,468,424 1,664,018 6,881,199 Executive Director (Kirsty Flanagan) Total 22,398,306 313,176 9,415,589 5,300,291 7,682,427 Council wide 5,252,661 2,952,661 3,852,661 900,000 500,000 Non Departmental 64,833,188 114,721 3,845,269 9,774,654 51,213,264 Other Operating Income and Expenditure 53,892 53,892 53,892 - - Non Departmental Total 70,139,741 3,121,274 7,751,822 10,674,654 51,713,264 Adult Services 13,658 - 13,658 - Social Work Total 13,658 - - 13,658 - Total 105,161,384 4,659,325 21,505,480 23,670,787 59,985,117
Page 9
Appendix 3 Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 2 NHS Highland and other CPP Partners Contribution Towards the CPP Running and Project Costs Will be deployed as required in the day-to-day running of the Community Planning Partnership's operations. 83,368 - 83,368 - 83,368 - 3 Community Planning - temp post to support communities Post relating to the supporting communities fund, will be used in 2024-25 (£55k Unspent Grant Earmarking 003). Merged September 24 per Council decision with £9k Unspent Budget earmarking 006 for 'Communities and Partnership Team' with these funds originating from externally sourced income due to an employee being seconded to the Scottish Community Development Centre (SCDC). The funds will be used to support the team in relation to meeting its priorities of Building Back Better (Communities), Climate Change and the review of the Argyll and Bute Outcome Improvement Plan. 63,855 17,850 46,005 20,000 43,855 - 5 Gaelic Development To fund Gaelic specific work and project work of the Community Planning Partnership including the development of the new 10 year Outcome Improvement Plan 15,984 15,984 - 15,984 - - 7 Recovered unspent third sector grant funding. To be distributed through the Supporting Communities Fund for communities based projects across Argyll and Bute. 672 - 672 672 - - 220 NHS Highland and other CPP Partners Contribution Towards the CPP Running and Project Costs (blank) 35,000 - 35,000 - 35,000 - 001 Service Concessions - Priorities Investment Fund (Area Plans) As agreed by Policy and Resources Committee on 23 October 23 - drawdown of £200,000 from the Priorities Investment Fund to fund two temporary posts and associated costs to produce meaningful area plans 108,793 88,115 20,678 90,000 18,793 - 307,672 121,949 185,723 126,656 181,016 - 307,672 121,949 185,723 126,656 181,016 - 10 Rothesay Pavilion Charity Agreed at Council meeting February 2020,Unspent Budget Earmarking 010 of £750k additional revenue support subject to conditions which seek to minimise the risk to the Council as far as is reasonably practicable including requirement for adequate business and financial management and regular reporting by RPC. This funding is to support Rothesay Pavilion Charity in the first 2 years of the building being operational. Merged September 24 per Council decision with CHORD earmarking 094 £409k which was about building up a provision towards future Council commitment to provide up to £150,000 per annum running costs for Rothesay Pavilion. Additional revenue support subject to conditions which seek to minimise the risk to the Council as far as is reasonably practicable including requirement for adequate business and financial management and regular reporting by RPC. 1,159,204 - 1,159,204 - 1,159,204 - 11 Climate Change Programme At the Council Budget meeting on 24 February 2022, the Council committed to additional investments with £0.500m for Climate Change, building on previous £1.1m investments, including projects within Argyll and Bute’s schools. Expenditure in 23/24, draw down in 24/25. 302,000 - 302,000 - - 302,000 13 Energy Efficiency Fund The Central Energy Efficiency Fund (CEEF) was launched by SG in 2004 to support the delivery of energy efficiency and renewable energy measures. The original allocation of funding was £286k and part of the stipulation of the funding was that any savings from energy efficiencies were reinvested into the fund in energy efficiency measures. The terms and conditions attached to the fund expired on 31 March 2016, however there is an expectation that local authorities will maintain a revolving energy efficiency fund to support future carbon reducing projects. Projects expected to commence in 24-25 are Drainage Adaptations, Water Efficiency Works within PCs and Schools and Remote Energy Monitoring Systems. Additional funds from over recovery of Renewable Energy Income. 214,521 - 214,521 - 214,521 - 14 Commercial Investment Manager post and specialist consultant technical resource (previously Asset Management Fund) The Asset Management Fund has been redirected to Capital going forward but the interest for 2023-24 is to be used towards a Commercial Investment Manager Post. This is because funding of £200k from the Asset Management Fund was agreed at ELT in June 22 for the post, along with specialist consultancy and technical resources that will be required to support early projects. Note, the £104k represents the balance of the £200k commitment. 79,242 - 79,242 - 79,242 - 15 Estates - NDR Revaluation Appeals The Council agreed to make provision to meet the cost of appealing Non Domestic Rates (NDR) revaluations which were imposed from April 2017. The remaining funds were carried forward to the 2023/24 revaluation cycle however a recent change in position by the Scottish Government may restrict the appeals which can be made. This is still under discussion and Gerald Eve Surveyors have been appointed as specialist advisers on this matter, who are progressing 2023-26 appeals. In the event that appeals are limited there may be an opportunity to utilise Gerald Eve for more general valuation advice subject to Procurement approval. 59,938 - 59,938 29,969 29,969 - 18 Site Investigation Works ER018 24-25 £21k - For Site Investigation works in relation to Tweeddale Street Car Park and Oban Airport Business Park, exploring commercial opportunities to develop the sites and raise revenue income for Argyll and Bute Council. HUB North were instructed to procure contractors to undertake the site investigations these are now complete. The remainder of the budget is intended to be utilised for other site investigation and pre-development works to further develop commercial opportunities across the council area. Agreed by Council September 24 to combine 24-25 ER008 Information Management (Estates Survey Work) - Having a procured supplier to provide floor plans at short notice is required to be able to react quickly to requests. If this isn't available Estates would need to go through the procurement process again which would delay any projects by several months. There isn’t a detailed plan to use this resource it is more about being able to react quickly and not delay projects. 33,710 - 33,710 12,710 21,000 - 19 Free Sanitary Provision Scheme To fund the continued implementation of the scheme through increased provision of reusable products, improved provision in rural communities by working in partnership with Education and improving the storage of products in toilets so that they are more readily available. A dedicated officer was appointed in November 2022 to develop the scheme and increase provision across Argyll and Bute including a postage facility. 13,867 13,867 - 13,867 - - Commercial Services Total 1,862,482 13,867 1,848,615 56,546 1,503,936 302,000 20 EDU - Early Learning & Childcare - 1140 Hours Expansion The funds will be utilised to improve and expand the Argyll and Bute Early Years Delivery Plan for 1140 hours which will increase access to affordable Early Learning and Childcare across the Council area. There is a detailed plan of spend which has been shared with S95 officer and Head of Finance. The Scottish Government were happy for us to move ahead with plan instead of losing funding. For 2024-25 the ring fencing has been removed, however the wording of the letter states funds must still be used for Early Years. 3,906,651 209,748 3,696,903 811,370 3,095,281 - 9 Digital Projects (Supply Staff Booking System) To deliver a number of Digital Service Transformation Projects with a commitment of £0.035m towards a Supply Staff Booking system. Phase 1 of the project is nearing completion. 5,300 - 5,300 5,300 - - Chief Executive's Unit Total Chief Executive's Unit Community Planning Executive Director (Douglas Hendry) Commercial Services Education Community Planning Total
Page 10
Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 21 ASN Review Transferred from Education to fund ASN review upgrades in Islay High School, Castlehill Primary School, Tobermory High School and Hermitage Academy 967,574 - 967,574 - 967,574 - 23 Provision for Learning Estate Investment Programme At the Council Budget meeting on 24 February 2022, the Council committed to additional investments - £1m to help safeguard and support future learning for Argyll and Bute's Learning Estate Investment programme. Update: The LEIP funding bid was approved by SG late 2023. Council approval granted at 25th April 2024 meeting to commence business case, undertake engagement exercises and site selection process. Permission was also approved for spend up to £5m. 1,000,000 - 1,000,000 - 1,000,000 - 25 DSM - Devolved School Management Scheme To be spent in accordance with DSM regulations. 1,205,590 15,622 1,189,968 1,205,590 - - 27 100 Day Promise - Increase Teacher and Pupil Support Assistant Numbers Scottish Government initiative to increase the number of teachers and support assistants in schools. Required to fund teachers to end of academic year and beyond. 593,197 - 593,197 93,197 500,000 - 29 Access to Counsellors in Schools Government initiative to support delivery of the access to school counselling service, in line with the commitment set out in Programme for Government. The delivery of the service will enable children and young people to be supported with issues affecting their mental health and wellbeing. The service is currently seeking the views of head teachers around the need for increased counselling for under 10s. Service is also engaged in multi- agency discussions around the development of a single point of access and the School Counselling monies will help support the development of this in collaboration with HSCP. 275,251 275,251 - 275,251 - - 31 Pupil Equity Fund Carry Forward To provide targeted support for children and young people affected by poverty to achieve their full potential. Funding is used over the academic year. 274,549 274,549 - 274,549 - - 32 Additional Support Needs - Additional Support for Learning Project Government initiative to support the provision of support staff in schools as part of 'Support for Additional Support for Learning Implementation'. The funding will be used to supplement the ASN Assistants budget 25-26 by funding additional support need hours required due to a lack of local specialist provision in some areas, as well as for vital training for visual and hearing impairment specialists which a significant number of Argyll and Bute's children require. 216,557 - 216,557 216,557 - - 35 Strategic Equity Fund Strategic Equity Funding must provide targeted support for children and young people (and their families if appropriate) affected by poverty to achieve their full potential, focusing on targeted improvement activity in literacy, numeracy and health and wellbeing. The Strategic Equity Fund Spending Plan will enhance staffing, provide teacher cover and support to schools not in receipt of PEF funding, to be spent by the end of the 2024-25 academic year. 84,235 84,235 - 84,235 - - 36 MCR Pathways Pilot Funding to support implementation of MCR Pathways mentoring programme within three secondary schools for 2025-26 academic year. Funding will allow the employment of a dedicated Co-ordinator within each setting to develop and implement the programme which is designed to benefit care experienced and other disadvantaged pupils through targeted mentoring support. 80,000 - 80,000 - 80,000 - 37 Scottish Milk and Healthy Snack Scheme (SMHSS) The Scottish Milk and Healthy Snack Scheme funds a daily portion of plain fresh cow’s milk (or specified alternative) and a healthy snack (fruit or vegetables) for pre-school children spending 2 hours or more in the care of a regulated day care provider and/or childminders that has registered for the Scheme. The unspent grant from 2024/25 will contribute towards the cost of the scheme in 2025/26. 71,846 - 71,846 71,846 - - 40 EDU - Music Instructors Scottish Government Initiative to support music tuition. Unspent amount designated for expansion of the service within the 2024/25 academic year. 44,000 44,000 - 44,000 - - 41 Youth Music Initiative To fund YMI projects across the remainder of the academic year 2024/25. 40,647 40,647 - 40,647 - - 42 Gaelic Specific Grant Gaelic Specific Grant £30k - This earmarking refers to the Council contribution towards the Gaelic grant for 22-23 and will fund the costs of Gaelic Language Principal Teacher in 25-26 academic year. 30,000 30,000 - 30,000 - - 43 (2023 Digital Projects) Cashless Catering To support the ongoing implementation of the new cashless catering system during the testing and roll out phase. £20k released back to General Fund September 24 per Council decision as no longer required. 5,004 - 5,004 - 5,004 - 46 Scottish Attainment Challenge - Care Experienced CYP Funding To provide targeted support for care experienced children and young people to achieve their full potential. The balance funds a Virtual Head Teacher and Health and Wellbeing Family Support Workers. Earmarked funding is allowing the Virtual HT to create impact both within Education but also to drive forward work around The Promise across partners and other services. 8,007 8,007 - 8,007 - - 53 Play on Pedals Unspent Play On Pedals grant to allow the procurement of a fleet of cycles and helmets to support delivery across up to 19 nurseries, as well as other equipment and maintenance. 1,553 1,553 - 1,553 - - 54 Food for Thought Ardrishaig Primary £872 and Gigha Primary & ELC £403 have orders pending and plans for the remaining balance of the Food for Thought Grant. Will be spent in 2025-26 1,275 - 1,275 1,275 - - 198 ASN Review Upgrades - Capital Transferred from Education to fund ASN review upgrades in Islay High School, Castlehill Primary School, Tobermory High School and Hermitage Academy 287,426 - 287,426 - - 287,426 205 Foundation Apprenticeships Foundation Apprentice Income to cover employee and material costs for remainder of academic year 2024-25 42,582 42,582 - 42,582 - - 206 School Meal Debt Grant Scottish Government Grant funding - overpayment received from SG combined with debtors balances yet to be written off 9,774 4,365 5,409 4,365 5,409 - 207 Gaelic Learners in Primary Schools 9GLPS) The Gaelic Learners in Primary Schools grant funding is funding for Tutor costs and online training sessions. The unspent grant will be utilised in 2025- 26 in accordance to current spending plans. 7,661 7,661 - 7,661 - - 208 Bord na Gaidhlig - Gaelic Plans Fund The Education Service is in receipt of grant funding from Bord na Gaidhlig from the Gaelic Plans Fund. Within Education the grant is part-funding the Furan Gaelic Centre and Online Team Teaching. The Grant Income Profile does not match the Expenditure Profile with the result that surplus funding from 2024-25 requires to be carried forward to help offset a shortfall in the Grant Income Profile in 2025-26. 2,790 2,790 - 2,790 - - 209 Raise - Drax Funding The Drax Community Fund provides small grants and donations of up to £2,000 to support local projects and programmes that deliver social and economic benefit within the communities where Drax operates. £1,998 awarded, remaining funds, project to June 25 1,311 1,311 - 1,311 - - 210 Raise - RSC Funding Royal society of Chemistry for £500, The Inspiring Young Chemist Fund. 184 184 - 184 - -
Page 11
Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 197 Education Network Programme Council agreed to merge 030/033/034/049 as they all related to the Education Network Programme: EMR030 - Additional Teaching/Support in Schools/Digital Devices/Family Home Learning Support Fund - Continuation of funding for additional staffing, teachers, support staff, additional devices for pupils and additional family/home learning programmes. £351k at 31/03/24. EMR033 - School WiFi Upgrades - To extend WiFi coverage within school settings through the purchase of additional hardware such as access points, switches and other networking hardware. This will result in more flexible learning spaces and support the growing number of devices within schools. Project now underway and if budget not fully utilised it is hoped that the balance could be diverted to assist with Capital costs of Education Network Paper. £167k at 31/03/24. EMR 034 - Education Transformation Fund - At the Council meeting on 27 February 2020, it was agreed to input £400k into Education Digital Learning. The additional funds have been spent in 20/21, 21/22 and 22/23 as part of the ongoing transformation work in the Education service, focussing on digital and virtual learning technology and the development of learning clusters. £145k at 31/03/24. EMR 049 - Skype for Business for Education - To fund the initial capital costs for the implementation of Skype for Business for Education. This will bring the Education service in line with other council departments and will improve staff collaboration and modernise school telephony to deliver the service more efficiently and cost effectively. £10k at 31/03/24. 612,686 - 612,686 612,686 - - 9,775,650 1,042,505 8,733,145 3,834,956 5,653,268 287,426 211 MS365 Completion of Project Rollout Additional Funding required to complete the MS365 project 49,800 - 49,800 49,800 - - 57 Meridian BCMS (Business Continuity Management System) Meridian BCMS (Business Continuity Management System) For period covering: 19th February 2024 – 18th February 2027 Civil Contingencies System, this earmarking will be used over the next 6 years for maintenance costs for Meridian BCMS 37,376 19,800 17,576 19,800 17,576 - 58 LRS - Housing Services - Welfare Rights Grant agreement between the Improvement Service and Argyll and Bute Council for participation in the Welfare Advice and Health Partnerships- ‘Test and Learn’ Programme 19,535 19,535 - 19,535 - - 59 Education Purchasing Officers The earmarked funds will be used to fund an education purchasing team within the Procurement Service for two years. The team will embed good procurement practice, train headteachers on current procurement process requirements, develop spend plans that evidence best value. 210,000 - 210,000 - 210,000 - 60 CCTV Maintenance Maintenance of CCTV systems. Funds transferred from external bodies (Police Scotland) to maintain systems for future years Council Decision of 20 Sept 2007. Merged with funds from Community Safety Partnership to be used for Community Safety Partnership purposes. 98,426 - 98,426 50,595 47,831 - 61 Information Management (Digitalisation of Title Deeds) To support a number of initiatives in respect of improving the Council's information management in line with the transformation agenda and increasing the pace of change as outlined in the BV Review. The planned initiatives include: Digitalisation of Title Deeds £92k - document management. Staffing now in place for this project to be completed. 92,000 - 92,000 46,000 46,000 - 62 Welfare Rights Support As agreed at the Council Meeting on 25 February 2021 - an allocation of £0.172m. As part of our focus on Improving Opportunities for People and Communities, agrees to provide additional resources to proactively support people experiencing poverty and hardship, by investing in two additional Welfare Rights support staff for two years. 66,728 - 66,728 66,728 - - 63 (2023 Digital Projects) Replacement of Council Chambers Online Meeting Equipment Current online meeting system is less than resilient and has failed on a number of occasions, leading to issues at strategic committees. A condition assessment by the incumbent maintenance contractor has highlighted that the current equipment is now at end of life and unsupportable due to the obsolescence of the system. Discussions with ICT have taken place to identify a simpler more robust solution to be procured. NUWAY system and maintenance, system installed, ongoing maintenance contract to 2030 44,718 7,219 37,499 44,718 - - 64 Councillor IT Equipment There is currently no budget for the provision and renewal of IT equipment for members. The earmarking identifies a resource to utilise spend for that purpose to ensure that members have continued support in maintaining and replacing vital IT equipment. 44,557 - 44,557 22,000 22,557 - 66 Debt Counselling & Welfare Rights To meet the cost of a Debt Counselling and Welfare Rights Management System. Balance of £15k released back to General Fund per Council decision September 24 and an associated cost pressure built in to 2025-26 budget cover the routine annual costs. 735 - 735 735 - - 663,875 46,554 617,321 319,911 343,964 - Executive Director (Douglas Hendry) Total 12,302,007 1,102,926 11,199,081 4,211,413 7,501,168 589,426 68 Digital Projects (Increase in Schools Bandwidth) To complete one of a number of Digital Service Transformation projects with a commitment of £0.064m to increase Schools Bandwidth. Committed for MS 365 project - D Logan/I Jackson. Paper went to ELT in Dec 24. 63,455 - 63,455 - 63,455 - 69 Digital Projects (Replacement Learning Management System) To deliver a number of Digital Service Transformation Projects with an original commitment of £0.030m towards a replacement Learning Management System £0.030m. This money will be used to pay for consultancy for an interface between iTrent and totara. Profiled for 24/25 based on decision to do a phased implementation of itrent. 11,470 - 11,470 11,470 - - 71 Microsoft Licensing Costs To meet licensing and set-up costs for the Microsoft 365 rollout. The spend is profiled and reported to MS365 board each month. Currently projecting £74k 24/25, 272k 25/26, 454k 26/27 but all subject to change if licence upgrades are required for Power BI or Teams Telephony. The above profile would mean we will exhaust earmarkings in 26/27 but still expect to have a cost pressure in 26/27 of £27,309 and a much larger cost pressure from 27/28 onwards of at least £377k. 726,632 - 726,632 257,266 469,366 - 72 ICT computer replacement At the Council Budget meeting on 23 February 2023, the Council committed to supporting the council's digital resilience and overall efficiency with investment in ICT assets. £88k will be drawn down in 24-25 for expenditure incurred in 23-24, £323k drawn down in 25-26 for expenditure planned in 24-25 with the balance of £120k drawn down in 26-27. 443,000 - 443,000 - - 443,000 Education Total Legal and Regulatory Support Legal and Regulatory Support Total Executive Director (Kirsty Flanagan) Customer Support Services
Page 12
Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 74 Skills Development Scotland ER074 24-25 - £151k - We receive the money from Skills Development Scotland (SDS) to enable us to deliver Foundation and Modern Apprenticeship programmes. The money covers the salaries of the two Tutors we employ and also any materials we require to deliver the programmes. Update: This is being spent on contract overlaps around the move from Resourcelink, Crown, Iken to ITrent. Delay in start of project due to resource in ITrent. Reprofiled for 25-26. Agreed by Council September 24 to merge with 085 Establishing HR Service Centre (£14k) - To facilitate the implementation of technical efficiency improvements and new processes. This money will be used to support phase two of the itrent project. Spend reprofiled following delays in itrent project. 164,760 - 164,760 164,760 - - 75 Growing our Own and Modern Apprentices Funding earmarked to support trainee development and modern apprenticeship opportunities based on priority workforce risk areas. A Trainee Regulatory Services post has been proposed by the manager who was unable to secure a suitable candidate for the original advert. The spend will be in 25/26 once a suitable candidate is in post. Post interviewd for, awaiting references. Successful candidate unlikely to start before April 25. Balance of £40k released back to General Fund per Council decision September 24 as only £69k is still required for the intended purpose. 69,150 - 69,150 69,150 - - 76 Security Operations Centre Subscription There is a requirement to pay for a 3-year subscription at £60,000 per annum with a cost pressure being added to the ICT revenue budget to cover the costs from 2026-27 onwards. 71,188 - 71,188 42,406 28,782 - 77 (2023 Digital Projects) Resilient Website Project Cybersecurity action to move to a cloud based website platform that would improve resilience and enable service continuity in the event of a cyber attack. Procurement in progress for resilient website solution and Scotgov Cloud Services Project providing input. Contract Award expected by end 2023. Procurement in progress for resilient website solution. Contract Award expected FQ1 2024-5. 3 year contract has been awarded to BigBlueDoor. 14k spend 24/25, 23k in 25/26 and 23k in 26/27. 46,000 - 46,000 23,000 23,000 - 78 (2023 Digital Projects) Digital Project Officer Employ a temporary Digital Project Officer as part of OD changes - additional member of staff required to action changes, unable to recruit so existing staff increasing hours. 34,121 - 34,121 34,121 - - 79 Implementation of Gaelic Language Plan Agreed at Council Meeting February 2021. Provision of funding for delivery and implementation of the council’s Gaelic Language Plan in recognition of the contribution that Gaelic makes to economic growth and to the tourism sector, and to enable delivery of key activities within the plan which currently receive no revenue funding. In discussion with Bord na Gaidhlig about a 3-year Gaelic Plan funding programme as opposed to individual grant applications for specific projects. This earmarking would be used to provide match funding for that 3 year programme of projects. 3 year match funding approved December 2024. 30,000 - 30,000 - 30,000 - 80 Business Development Training £27k budget from original Business Development Training earmarking 080 remaining at 31/03/24. This budget is funding ongoing leadership development, coaching, action learning sets and commissioned training including Priority Management. Agreed by Council September 24 to merge with 24-25 EMR 082 - In order to maximise the opportunities and efficiencies of digital learning, this funding will be used to support the extension of digital learning in order to deliver the Digital Learning Strategy, which was approved in FQ4 20/21. This money is to support the additional digital learning capacity required to build online elements of AB365 and other key digital learning as we increase our digital learning offering linked to the digital skills survey and review of corporate training. Delays in recruitment meant this has been reprofiled for spend in 24/25. 11,214 5,575 5,639 11,214 - - 81 Bord na Gaidhlig Grant funding from Bord na Gaidhlig. Ongoing spend ad hoc to deliver on commitments in the Gaelic Language Plan. Grant income from GLAIF continues to be added to this total and then paid out to projects. 10,386 - 10,386 - 10,386 - 1,681,376 5,575 1,675,801 613,387 624,989 443,000 204 Planning Services Depending on the outcome of a number of S36 Windfarm planning applications, this earmarking will be used to cover consultation advice and a potential public inquiry if applications are refused. 300,000 - 300,000 150,000 150,000 - 212 Community Led Local Development 2024-25 grant funding for Community Led Local Development 82,466 - 82,466 82,466 - - 213 Empty Business Property Officer To fund Empty Business Property Officer post into 26-27. 73,118 - 73,118 50,000 23,118 - 214 Addressing Depopulation Fund - Private Sector Resettlement Officer To fund Addressing Depopulation post during 25-26. 56,309 - 56,309 56,309 - - 215 Levelling Up Partnership Funds 2024-25 grant funding for Levelling Up Fund 45,000 - 45,000 45,000 - - 221 Short Term Lets (blank) 126,109 - 126,109 - - 126,109 222 Rothesay Pavilion Additional revenue support subject to conditions which seek to minimise the risk to the Council as far as is reasonably practicable including requirement for adequate business and financial management and regular reporting by RPC. 76,900 - 76,900 - - 76,900 70 Information Management (Document Management and Workflow for Planning, Building Standards and Environmental Health) Hoping to implement the replacement for IDOX in March 2024 but there have been severe issues/delays with the new programme . Dec 24 Project has been scrapped as it was not working. Awaiting procurement to write termination of contract legal documents, until this is completed we will not know if any further cost are due. 21,177 - 21,177 - 21,177 - Customer Support Services Total Development and Economic Growth
Page 13
Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 86 Crown Estates 2024-25 Crown Estates Grant to be spent on a number of projects. 2023-24 grant funding for Coastal Communities Fund (Crown Estates) Original EMR086- £838k 2022-23 grant funding for Coastal Communities Fund (Crown Estates). Balance remaining at 23-24 year end £981 (EMR087). Projects ongoing - Rockfield Centre (£60k), Campbeltown War Memorial (£17k) and Bowmore Hall (£53k). The remaining projects are underway with no confirmed spend - Jura Passenger Ferry (£100k), Pier Feasibility Studies (£100k), Airport Resilience (£100k), Cemetery Maintenance (£300k), Kilmartin Car Park (£50k) and Electric Charging Points (£200k). 2021/22 Crown Estate Funding (Coastal Communities Fund) - £857k remaining at 23-24 year end- EMR088). The remaining projects are underway - Tarbert Public Realm (£196k - contract in place, spend during 24-25), Kilmory Industrial Estate (£150k - no indication of when will be needed), Rothesay Kiddies Corner (£44k, no indication of when will be drawn down at present), Jura Community Gigsbit Programme (£50k, no indication of when will be spent), Dunoon Cycle Bothy (£145k, work ongoing to progress this project, hopefully will be spent 24-25), Dunoon STEM hub (£150k, work ongoing to progress this project, hopefully will be spent 24-25), Glenmorag Caravan Site (£100k, works are starting with spend expected during 24-25), £22k contingency. 2020/21 Crown Estate Funding (Coastal Communities Fund) with balance at 31/03/24 of £419k 24-25 EMR089). Remaining balance for Campbeltown Community Action Plan (£50k), Helensburgh Clyde Street (£350k), Bute Community Land Bike Transfer Station (£10k) Modular Hub Lochgilphead (£5k) and Tarbert Public Realm (£4k) to be spent in 24-25. 2,776,190 - 2,776,190 1,000,000 1,776,190 - 90 UK Shared Prosperity Fund (UKSPF) 2022-23 grant funding for UK Shared Prosperity Fund (UKSPF). Funding can be spent up to end of March 2025 & 2023-24 grant funding for UK Shared Prosperity Fund (UKSPF). spend currently £742K grant of £2.5m received in April, all to be spent by March 2025. Dec 24 Some projects are currently underspent and any underspent may have to be returned to the Govt. we have been advised a further allocation will be made in 25/26. Year end 24-25 The UK Government have extended the UKSPF for a final, transitional year (2025/26). MoU has been signed for the funding. However, the UK Government has indicated that, rather than asking for money to be returned, they will reduce the amount they send us in FY25/26 by our underspend from the 2022-2025 programme, so that it ‘works out’. i.e. we have been allocated c £1.4million for this FY so are expecting roughly the balance based on the funds remaining in the reserve to be sent to us to fund this years programme. An amount will to remain which is administration funding used within our team. So effectively we are expecting what you have there to be ‘topped up’ relatively soon and then spent by end of the FY. 2024-25 grant funding for UK Shared Prosperity Fund (UKSPF). 1,079,897 - 1,079,897 1,079,897 - - 91 Scottish Government Islands Programme 2023-24 grant funding for Scottish Govt Islands Programme. (Tobermory Housing RGD) 324,085 - 324,085 270,045 54,040 - 92 Place based investment programme Projects approved at 12 August 2021 P&R Committee totalling £821k, Remaining funds committed. Includes 2023-24 grant funding for Place Based Investment Programme. 232,779 - 232,779 232,779 - - 93 Short Term Lets These monies are to fund the STL licensing scheme until the renewal period of 27/28 as the majority for the licences will have renewal dates of 2027. There will also be ongoing staffing costs, maintenance fees for ICT systems and ongoing fees associated with short-term let licensing. Income from the scheme is intended to be directed to delivering the licensing scheme 232,604 - 232,604 - 232,604 - 95 LHEES (Local Heat & Energy Strategy) This is used to finance the delivery of the Local Heat and Energy Strategy, involving resourcing a full time member of staff and use of external consultants. This is fulfilling a statutory requirement for the Council. Production of the LHEES will be instrumental in achieving funding for the decarbonisation of heat and energy use in Argyll and Bute’s Buildings. 61,105 - 61,105 10,000 51,105 - 97 Islands Infrastructure Fund 2022-23 grant funding for Islands Infrastructure Fund. Dec 24 Draw down will be in Q4 24/25 35 - 35 35 - - 98 Shelter Scotland Housing Funding Contribution from Shelter Scotland to fund 50% of a 2 year temporary Empty Homes Officer. Post holder now in place with remainder of costs to be incurred and earmarking drawn down in 25-26. Dec 24 Costs partially frawndown remainder by Q4. Post funded by HSCP in future years 9,373 - 9,373 9,373 - - 101 Coastal Communities (Capital) 2020/21 Crown Estate Funding (Coastal Communities Fund) totalling £1.504m. Expenditure/allocation to projects delayed due to covid, now allocated as per report to P&R on 18 Feb 2021. Projects include Dunoon STEM Hub 100k, Dunoon Cycle Bothy 249k, Ardrishaig North Project 50k and Arrochar car park £90k. 155,219 - 155,219 - - 155,219 102 Staycation and Marketing Argyll and Bute As agreed at the Council Meeting on 25 February 2021 with an original allocation of £0.800m. This will include provision of additional waste disposal facilities and other facilities that will be informed by the Motorhome and Informal Camping Survey. As agreed at Council on 24 February 2022, Staycation investment £0.100m. Augments the 2021/22 £0.5m staycation initiative with an additional investment of £100k, including support for community groups and partners in the provision of facilities which can support increasing staycation visitor numbers during the tourist periods. A further £155k committed for 24-25 across Clipper Race (£30k), Road Signs (£50k) and Marketing (£75k). Balance of £62k released back to General Fund per Council decision September 24 leaving the balance of £155k which is required for the intended purpose. Dec 24 marketing £56250, & clipper both drawn down, roads 50 still in discussions 68,750 - 68,750 68,750 - - 104 Lochgilphead CARS Conservation Area Regeneration Scheme for Lochgilphead Grants awarded to upgrade conservation areas in Lochgilphead such as shop fronts, town centre accommodation and other priority buildings. No drawdown required in 23/24 .These are multi year projects with spend generally increasing towards the end of the project life. Spend committed for 2024-25 and beyond. Project runs until March 2026. 200,000 - 200,000 200,000 - - 105 Service Concessions - Priorities Investment Fund (Project Officer for Housing Emergency) As agreed by Policy and Resources Committee on 15 February 2024 - drawdown of £200,000 from the Priorities Investment Fund to fund a Project Officer to assist in accelerating the work of the Housing Emergency. Dec 24 post holder now in place awaiting further instruction from Budget holder 200,000 23,093 176,907 200,000 - - 106 Helensburgh CARS Conservation Area Regeneration Scheme for Helensburgh. Grants awarded to upgrade conservation areas in Helensburgh such as shop fronts, town centre accommodation and other priority buildings. 37,486 - 37,486 37,486 - -
Page 14
Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 107 Strategic Events & Festivals At the Council meeting on 25 February 21, a decision was taken to agree £90k funding for Events and Festivals for 22/23, in order that the application process can commence during 21/22 and that this agreed figure be augmented by any underspend remaining from the 20/21 financial year. At 24 February 22, decision made to agree £90k for 23/24, in order that the application process can commence during 22/23 and that this agreed figure be augmented by any underspend remaining from the 21/22 financial year. Applications have been received and payments will be made in 23-24. Final balance (£41,260) to be spent in 24/25 1,460 - 1,460 1,460 - - 108 Tackling Digital Exclusion Top-Up Fund As agreed at the Council Meeting on 25 February 2021 to support communities and in some cases individuals that are missing out on national programmes due to logistics and economies of scale. Earmarking was originally £217,600 but £177,600 has been released back to the general fund. The balance is committed for Mobile Mapping (£25k) with expenditure expected during 24-25 and the current Kerrera project (£15k) in 25-26. 14,000 - 14,000 14,000 - - 109 Economic Development - temp post to support economic recovery As agreed at Policy & Resources committee on 9 December 2021, allocation of £0.055m to a post to support the economic and social recovery together with the building back stronger themes. To be used to fund Settlement Project Support Officer during 23-24. Post holder resigned Dec 23. Dec 24 looking unlikely post will be filled though negotiations still taking place Year End 24-25 Management decided to carry on with this post for a further year, position is now filled and employment commences on 2nd June 2025. We also just had notification that the SG will contribute £22,500 tpwrds costs to be claimed at end of year 35,895 - 35,895 35,895 - - 111 Gypsy Traveller Grant/LACER Funding (Gypsy Travellers) Local Authority COVID Economic Recovery Fund grant. This funding would pay for MECOPP (Minority Ethnic Carers of People Project) to engage with the Gypsy Travellers community on the important subject of the cost of living increases, fuel poverty and the impact of factors such as their remote rural locations and the facilities available to them for everyday living have on their livelihoods. This was originally LACER and additional funding routed through SG for Gypsy Traveller sites received on behalf of ACHA (the sites have been transferred to ACHA). This therefore isn't all a Council budget. The ACHA element of funding was for site improvements - hence the planned roadway improvements Year end 24/25 awaiting invoice from ACHA for payment for roadway improvements expected q1 25/26 32,826 - 32,826 10,000 22,826 - 112 Screen Machine At the Council Budget meeting on 22 February 2024, the Council committed to a one-off investment of £0.028m to Screen Machine in response to an external funding request. Dec 24 Grant offer has now been sent out but payment now not due until Q1 25/26 5,000 - 5,000 5,000 - - 115 LACER Funding (Sector Support Grant) Local Authority COVID Economic Recovery Fund grant. This will provide funding, either part of the small business development grant or standalone, to help micros and small business to implement projects that contribute to the sector as well as benefitting the business, for example: Tourism and hospitality, food and drink or retail. With option to provide additional business support to hard hit areas including Bute and Kintyre where unemployment remains higher than average - support via specialist advice, locally tailored grants to meet local priorities and targeted marketing activity. to be split £115,000 for Shop fronts and £35,000 Business support via Business Gateway. As at 31/03/2024 Shop fronts have £9860 remaining and Bus support £9050. The Bus support element along with ER refs 122 & 124 (totalling 36130) are to be spent on Digital Reviews as agreed at P&R committee on 09.05.2024. We expect to commit all the spend in this FY 24-25, but as suppliers are paid for work only after it has been completed, some of the costs may not actually be defrayed until Q1 25-26 Shop fronts now all spent Business support ongoing 4,606 - 4,606 4,606 - - 116 EH Covid Posts Funding initially for 2 posts for 2 years. Posts were initially recruited to with one leaving and the other going on maternity leave resulting in delays in expenditure. Council agreed September 24 to allow a change of use as unable to recruit to the posts. To be used to fund additional costs related to the review and assessment of site investigation reports and provide support to consultants. 13,062 - 13,062 13,062 - - 117 LACER Funding (Shop Local) Local Authority COVID Economic Recovery Fund grant. This funding would provide funding to continue the Shop Local scheme into 2023/24 and 2024/25, buying additional cards and allow the cards to gather momentum and support local businesses. Dec 24 spend should be through by Q4 24/25 5,997 - 5,997 5,997 - - 118 LACER Funding (Small Business Development Grant) Local Authority COVID Economic Recovery Fund grant. This funding will provide funding of between £500 and £5,000 to help existing micro and small businesses to improve their resilience or growth via projects to implement green initiatives, implement digital development, implement marketing improvements and improve efficiency/innovation. This along with ER 115 & 122 (totalling 36130) are to be spent on Digital Reviews as agreed at P&R committee on 09.05.2024 We expect to commit all the spend in this FY 24-25, but as suppliers are paid for work only after it has been completed, some of the costs may not actually be defrayed until Q1 25-26 Year End 24-25 funds will not all be fully spent until q2 25/26 12,651 - 12,651 12,651 - - 119 LACER Funding (New Enterprise Support Grant) Local Authority COVID Economic Recovery Fund grant. This funding would provide £3,000 grants to help new businesses start up and establish. This along with ER 115 & 124 (totalling 36130) are to be spent on Digital Reviews as agreed at P&R committee on 09.05.2024 We expect to commit all the spend in this FY 24-25, but as suppliers are paid for work only after it has been completed, some of the costs may not actually be defrayed until Q1 25-26 Year End 24-25 funds will not all be fully spent until q2 25/26 12,329 - 12,329 12,329 - - Development and Economic Growth Total 6,296,428 23,093 6,273,335 3,607,140 2,331,060 358,228 201 Food banks At the budget meeting in February 2025, it was agreed that general reserve would contribute £5k to each of the 12 foodbanks across Argyll and Bute and its islands making a total investment of £60k to assisy local families in coping with the cost of living pressures 60,000 - 60,000 60,000 - - 216 LACER Funding Food banks - make payment to 12 local community food organisations 64,260 60,000 4,260 64,260 - - 217 Empty Property Relief (blank) 224,214 - 224,214 224,214 - - 218 FIS - Scottish Welfare Fund - Community Care Grants (blank) 400,054 - 400,054 100,000 300,054 - Financial Services
Page 15
Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 121 Benefit Admin Grant Grant monies which would have to be repaid if not utilised for intended purpose. Benefit Administration activities in the build up to the migration of Housing Benefit to Universal Credit. These monies are committed to cover ongoing Benefit Administration activities in 22/23, 23/24 and 24/25 when it is now expected that the full migration of working age Housing Benefit caseload to Universal Credit will be complete. Monies will be used to implement the recommended changes from the recent Revs and Bens BPR including ongoing improvements to the Council's debt recovery policies (£50,000), build resilience including staff overtime, outsourcing of Housing Benefit processing during the transition and cover casual staff for the Universal Credit migration (£20,500). Monies also set aside for additional works to the value of £40,000 with the software suppliers around enhancing the Revs and Bens system, automating processes and transitioning customers to use digital gateways to contact the service. 155,166 - 155,166 20,000 135,166 - 122 Housing Benefits Private Specific funding allocation for Housing Benefit including DHP. Funds will be used to continue to support vulnerable people initially financially affected by the COVID-19 outbreak but now facing the cost of living crisis to sustain their tenancies. This earmarking will help offset potential overspends in the DHP/ Scottish Welfare Fund budget going forward. 107,444 - 107,444 50,000 57,444 - 123 Flexible Food Fund Financial Insecurity funding from Scottish Government routed into the Argyll and Bute Flexible Food and Fuel Fund (ABFFFF) is aimed at tackling financial insecurity for adults and families across Argyll and Bute. Working in partnership with the Community Food Forum, Bute Advice Centre and ALIenergy, households with low incomes and no access to cash savings can apply for immediate financial support. The Fund helps support daily living expenses. Since inception in January 2021 until March 2023 client gain in extra benefits income for families was £3.8 million with 2,500 families had been supported. The project has been extended to 31 March 2025 with funding coming from the UK Shared Prosperity Fund and this earmarking to support it. The Council's Financial Inclusion and Advice Group have proposed that monies from the Flexible Funding for Supporting People at tier 4 COVID earmarking should be used to support this project to ensure it can continue to the contract end date of 31 March 2025. The Scottish Government have provided this funding and have endorsed this award winning project promoting it as part of the solution to end the need for foodbanks nationally. 22,561 22,561 - 22,561 - - 124 Revenue and Benefits BPR - extra staff to implement savings targets On 23 February 2023, the Council agreed to the implementation of savings option FIS2324-002 in relation to the Revenue and Benefits - Income Generation and Business Process Review. This included an extra 4 FTE of staff. Delays in recruitment have caused slippage in the allocated budget for these posts. 86,955 - 86,955 - 86,955 - 125 Cost of Living Payments - Admin funding Administration funding associated with Scottish Government schemes to issue monies to Low income Households for the Cost of Living Payments. To provide additional staffing to help with the backlog and to support the administration of the double charges on second homes in 2024/2025. We continue to receive a large number of enquiries from this customer profile particularly given upcoming changes being made by the Assessor at DABVJB 72,550 72,550 - - 72,550 - 126 Flexible Funding for Supporting People while at Tier 4 COVID Funding from SG to strengthen local authority responses to meet emerging needs and support people in their communities struggling with the restrictions and guidance at all protection levels re COVID, particularly those at risk through health and social inequalities. This support could cover the same types of support. In June 2021 the Council agreed to support 20 projects led by a range of Council officers, officers from the HSCP and members of the third sector to deliver wide ranging support across our region. A report will be presented to members in due course. 58,981 32,000 26,981 58,981 - - 128 Pandemic Support Payments (CTR - Admin) Administration funding associated with Scottish Government schemes to issue monies to CTR recipients. Provide additional staffing to support the recovery from backlog of Council Tax administration caused by Pandemic Support Payment process, further administration duties related to LACER fund and also to support any further Scottish Government funding initiatives that occur during 24/25 51,968 23,269 28,699 51,968 - - 129 Financial Systems The council is required to implement the IFRS16 Leases accounting standard from the 1st April 2024. 33,748 - 33,748 33,748 - - 130 Accounting and Budgeting Team Resilience Training and examination fees for 6 staff who are currently undertaking their professional CIPFA/ACCA training. In addition funding the further training of 1 of our auditors and providing finance business partner training to a group of our existing professional staff. 36,055 2,093 33,962 8,000 28,055 - 131 FIS - BEIS Energy Grants Grant monies which would have to be repaid if not utilised for intended purpose, Additional staff to cover pressures of administering double charge of council tax in 2nd homes £28k 27,590 - 27,590 27,590 - - 132 Self Isolated Support Grant Unspent admin funding for processing Self isolation Support Grants. 5,316 - 5,316 5,316 - - 1,406,862 212,473 1,194,389 726,638 680,224 - 199 Cardross Cremator - Capital £26,592 transferred from Waste Variation ER 134 to fund capital cost relating to the cremator at Cardross during 24-25. 26,592 - 26,592 - - 26,592 200 Gartbreck Cell - Capital £250k transferred from Waste Variation ER 134 to fund capital cost relating to Gartbreck Cell during 24-25. 250,000 - 250,000 - - 250,000 133 Service Concessions - Biodegradable Municipal Waste (BMW) Ban As agreed at Council meeting 23 February 2023 - Ensuring Argyll and Bute is able to better address the challenges faced by a remote/rural/ island region in complying with the forthcoming national BMW ban. Following a project review of the Helensburgh Waste Transfer Station this is no longer going ahead. The earmarking continues to be required to assist with the financial pressures in relation to BWW Ban compliance and the end of the PPP contract. The proposal is to amalgamate this reserve with the existing waste earmarking, reference 134. 3,500,000 - 3,500,000 - - 3,500,000 134 Waste Variation Monies Waste Variation Monies - £1.465M (£1.242m balance at 31/03/24 (Original EMR134) plus Council agreed to merge with EMR149 £223K September 24 - to be used to assist with the Council's compliance with the 2026 ban on the Landfill of Biodegradable Municipal Waste and supporting the overall Waste Strategy) £465K in 2024-25 consisting of :- Island restoration/capping (£250K Gartbreck completed will be tsf to capital), Helensburgh transfer station, recycling improve. fund (island sites) design costs, technology trial on blue bin recycling participation, consultancy costs relating to additional monitoring data for SEPA and Consultancy update on waste options appraisal. £990K in 2025-26 consisting of:- Island restoration/capping, waste PPP conversion of sites (including consultants for waste PPP MBT conversion monitoring and sign off), consultancy costs relating to additional monitoring data for SEPA and Recycling Improve Fund design works. £10K in 2026-27 consisting of:- consultancy costs relating to additional monitoring data for SEPA. 1,000,043 - 1,000,043 1,000,043 - - 135 Roads Reconstruction programme At the Council Budget meeting on 23 February 2023, the Council committed to augmenting overall allocation for the roads repair and maintenance programme with additional funds to bring up to £8m total investment for 2023/24 and 2024/25. This will be drawn down to the capital plan during 24- 25 and 25-26. 1,042,000 - 1,042,000 0 - 1,042,000 136 Footpath improvements At the Council Budget meeting on 23 February 2023, the Council committed to providing additional funding for footpath improvements across Argyll and Bute. Spend forecast for 23/24, draw down in 24/25. 219,000 - 219,000 0 - 219,000 Financial Services Total Roads and Infrastructure Services
Page 16
Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 137 Vehicle Replacement Timing delay in fleet replacement causing one-off saving. Vehicles purchased and received in 22/23 for £174k, draw down to capital will be processed in 23/24. remainder has been spent in 23-24 and will be drawn down in 24-25. 483,661 - 483,661 0 - 483,661 138 Service Concessions - Priorities Investment Fund (Strategic Development Framework) As agreed by Policy and Resources Committee on 15 February 2024 - drawdown of £450,000 to procure consultancy support to assist in driving forward the Strategic Development Frameworks. 433,804 72,035 361,769 433,804 - - 139 Active Travel At the Council Budget meeting on 24 February 2022, the Council committed to additional investments. For Active Travel £0.500m for further improvements for footpaths and pavements and supporting safer routes to schools across Argyll and Bute. Some capital expenditure to be incurred in 22-23 and drawn down in 23-24, remainder planned to be spent in 23-24 and drawn down in 24-25. 181,000 - 181,000 - - 181,000 141 3G pitches / Tarbert Sports Pitches In November 2018, the Council agreed to a maintenance funding package to be progressed for a number of 3G pitches including Tarbert. This funding was proposed to provide an estimated 6.5 years’ worth of ongoing maintenance up to 2025-26. There is the potential to extend the continued upkeep of the pitches until 2026-27 given the earmarking available will not be fully utilised by the end of 2025-26. However, there will be potential redundancy costs for 1 employee that will need to be covered from the remaining balance. Paper on proposed extension to be prepared. 213,769 - 213,769 150,000 63,769 - 143 Hermitage Park The Hermitage Park regeneration project has a significant investment from the Heritage Lottery Fund (HLF) which has a requirement to have a 10 year Management and Maintenance Plan. This will be partly funded by existing Council revenue budgets but should also be supplemented by any additional income which can be generated from park activities. Part of the HLF conditions are that all income generated by the park should be retained to support the Management and Maintenance Plan and a result of this requirement, any unspent income generated by the park is retained for future years requirements. Notification at the start of August 2024 that the lessee of the Pavilion cafe in the park has gone into liquidation. Awaiting a conclusion from the liquidators to determine the potential extent of the aged debt that will be written off. It is anticipated this earmarked reserves will assist with any aged debt as well as continue to fund park maintenance to ensure green flag status is retained. It should be noted that the park has stopped generating income to top up the reserve, given the library and pop up kiosk are currently located in the Pavilion. To date the Service have had no update on the timescales on these temporary arrangements. 56,383 - 56,383 30,796 25,587 - 144 Parking Grant Grant from Scottish Transport for the assessment of footway parking required under the Transport (Scotland) Act 2019. Assessment criteria from the Scottish Gov which will take approx. 12 months to complete throughout 23/24 with work then to follow in 24/25. 50,013 - 50,013 50,013 - - 145 Mercury Abatement - Crematorium Phase 1 and 2 of Cardross Crematorium work completed. Phase 3 of the Cardross Crematorium works commenced April 2024. Delayed by Property Services in appointing a Contractor. As a consequence the work will not be concluded until 2025-26. These works will ensure DDA (Disability Discrimination Act) compliance. 14,456 - 14,456 14,456 - - 146 Climate Change At the Council meeting on 27 February 2020, it was agreed to input £500k budget to mitigate the impacts of weather related damage and climate change with specific emphasis on gully cleaning and drainage improvements. Spend has been delayed due to COVID and the intention is to spend the funds on 2 Gully Motors plus staff over next 2 years. Vehicles have been received and budget will be drawn down to cover their cost. The remaining budget will be used towards running the vehicles. 40,942 - 40,942 - 40,942 - 150 Piers and Harbours Investment Fund Funding generated through increased harbour fees and charges in order to generate funds to meet the costs of the prudential borrowing required to develop and maintain the Council's harbour assets and infrastructure. Under the Harbours Act 1964, section 42, as a statutory harbour undertaker, the Council must prepare an annual statement of accounts relating to the harbour activities and any associated activities for each harbour for which it is the statutory harbour authority. This requirement cannot be satisfied by the preparation of a statement of accounts which relates to other Council activities in addition to harbour activities. In essence, any surplus in the Piers and Harbours budget must be reinvested in the marine asset and reflected in accounts. Reserve will not be needed until circa 2026-27 when borrowing costs will exceed the additional income received in revenue and reserve will then be used to pay borrowing costs. Income from P&H to be used to pay of Prudential Borrowing costs for Harbour Investment Programme. 5,303,977 - 5,303,977 2,789,311 1,335,720 1,178,946 151 Weather Incident costs not covered by Bellwin claim. £839k was set aside at budget meeting in February 2024 as part of the unallocated general fund balance workings to cover the weather incident costs not covered by the Bellwin Claim. As £641k was utilised during 23-24, the balance of £0.198m is being earmarked for costs expected in 24-25. 198,000 - 198,000 - 198,000 - 13,013,640 72,035 12,941,605 4,468,424 1,664,018 6,881,199 Executive Director (Kirsty Flanagan) Total 22,398,306 313,176 22,085,130 9,415,589 5,300,291 7,682,427 202 Top up to Transformation/Spend-to-save fund In order to support the longer term budget approach it is certain that there will be a requirement for some up-front expenditure which could range from buying in expertise to challenge the status quo in some service areas, providing seed corn funding for the development of new ways to deliver services, commissioning business case preparation for opportunities that could deliver savings/increased income in the future and staff time to manage what is going to have to be a significant programme of transformation/service re-design. 1,000,000 - 1,000,000 250,000 250,000 500,000 203 Storm Eowyn The estimated gap for Storm Eowyn was estimated at £0.712m in June 2025. This gap does not include any costs for Helensburgh Leisure Centre. On the basis that the Council will require to undertake a technical assessment that will not be covered by the Insurers like for like cover and in the knowledge that not all costs incurred by the Council will ultimately be recoverable, it would be prudent to set aside some funding to cover any additional costs to ensure that the HLC is suitably reinstated for use at the earliest opportunity. A total earmarking of £1.2m. 1,300,000 - 1,300,000 650,000 650,000 - 219 GF - to be used to fund 2025-26 Budget (blank) 2,952,661 2,952,661 - 2,952,661 - - 5,252,661 2,952,661 2,300,000 3,852,661 900,000 500,000 157 Service Concessions - Roads Investment to Capital As agreed at Council meeting 23 February 2023 - Augmenting overall allocation for roads repair and maintenance programme with additional funds to bring up to £8m total investment for 2024/25. 1,246,000 - 1,246,000 - - 1,246,000 158 Investment in Affordable Housing Agreed at Council Meeting 11 February 2016. This balance reduces as the Loans to RSL balances are reducing. 3,024,000 - 3,024,000 - - 3,024,000 159 Redundancy Costs One-off re-profiling gain as a result of the loans fund review to fund known liabilities/cost pressures as agreed at budget setting meeting in February 2020. Future redundancies provision. Given the budget gap over the next 5 years and 61% of our costs being staff costs, redundancy costs are likely to increase and there is a need to provide for possibillity of covering those costs. 2,659,358 - 2,659,358 100,000 100,000 2,459,358 Roads and Infrastructure Services Total Council wide Non Departmental Council wide Total Non Departmental
Page 17
Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 160 Further Capital pressures per budget pack February 22 As agreed at Council on 24 February 2022, a provision for Capital contract increases £3.900m. £1.133m draw down in 24-25 for Campbeltown Flood plus a further £0.468 for other capital increases. £0.322m draw down in 25-26 for ICT and £0.279 in 26-27. £0.446m is unallocated 1,302,000 - 1,302,000 - - 1,302,000 161 Capital Budget At the Council Budget meeting on 22 February 2024, the Council committed to allocating released earmarkings amounting to £2.212m towards the Capital budget. 2,212,000 - 2,212,000 - - 2,212,000 162 Capital Budget (Previously Asset Management Fund) At the Council meeting on 22 February 24, it was agreed that the balance in this reserve be allocated to the Capital budget. Exact profile not known for the capital projects this will be funding but likely draw down will be 25-26. 151,190 - 151,190 - - 151,190 163 Service Concessions - Capital Projects Inflation Pressures As agreed at Council meeting 23 February 2023 -Boosting resilience of Capital Programme and providing added support as required for key capital/infrastructure projects - £2m. Further allocation agreed Council meeting 22 February 24 - increase capital contract earmarking to protect current capital projects in plan £0.297m 2,000,000 - 2,000,000 - - 2,000,000 164 Pay Inflation Contingency Negotiations for the 2024/25 pay award are ongoing but initial discussions suggest it will be beyond the 3% increase currently built into the budget outlook. £1.7m equates to approximately a 1% pay rise therefore providing a contingency at this level is prudent 1,297,550 - 1,297,550 700,000 597,550 - 166 Campbeltown Flood Prevention Funding agreed as part of the Loans Fund Review for Campbeltown Flood Prevention. 1,331,000 - 1,331,000 - - 1,331,000 168 Regeneration and Economic sustainability in Lochgilphead and Tarbert. Agreed at Council Meeting 11 February 2016. £761k will be drawn down in 24-25 to fund prior years expenditure for Lochgilphead Front Green and Ardrishaig North. £289k unallocated. 288,579 - 288,579 - - 288,579 169 Service Concessions - Priorities Investment Fund (Capital Programme) As agreed by Council on 22 February 2024- transfer of £1,028,000 from the Priorities Investment Fund to the Capital plan 1,028,000 - 1,028,000 - - 1,028,000 171 Oban TIF (Tax Incremental Financing - Excess NDR) This is the surplus NDR after paying all Loans Charges in respect of TIF infrastructure projects. This fund will be used in the future as TIF projects are delivered. Discussions in place on future ff the next TIF project (Oban Airport) which will utilise this reserve. If the project does not go ahead, we will need to return NDR to Scottish Government 875,651 - 875,651 - 875,651 - 172 Oban TIF Will be used to fund the TIF Programme office for a further 3 years as well as the programme office for Rural Growth Deal beyond the funding that was agreed at Council for this in February 2021. 1,526,750 - 1,526,750 - 751,929 774,821 173 Service Concessions - New refuse collection vehicles As agreed at Council meeting 23 February 2023 - Enhancing waste and recycling uplift arrangements through placing orders for new refuse vehicles. 700,000 - 700,000 - - 700,000 174 Connect for Success Fund (previously Supporting Organisational Change) - amended February 24 per ELT) One-off re-profiling gain as a result of the loans fund review to fund known liabilities/cost pressures as agreed at budget setting meeting in February 2020 - Provision to support organisational change (£0.500m) It is proposed to supplement the existing 'Supporting Organisational Change' reserve first established in February 2020 with a further £1.2m to enable the Council to deliver longer term, more fundamental, service redesign which will require funding to support the identification and delivery of solutions that take account of future requirements and community engagement and deliver longer term revenue and benefits to the Council 899,721 49,924 849,797 100,000 406,271 393,450 175 Service Concessions - Climate Change As agreed at Council meeting 23 February 2023 - Continuing our track record of investing in climate change with funding to further enhance school estate climate change measures, with allocations for primary and secondary schools across the area in Campbeltown, Dunoon, Helensburgh, Lochgilphead, Oban and Rothesay. 610,343 - 610,343 - - 610,343 176 Inward investment Fund Agreed at Council Meeting 11 February 2016. Original balance of funding was £833k for Rural Growth Deal - P&R Committee have already approved spend of £600k leaving a balance of £233k uncommitted. The approved spend consists of consultancy, project development and design and the remaining £233k will be used for the same purpose to complete design work and get endorsed full business cases to allow RGD projects to commence. 441,690 - 441,690 - - 441,690 179 Capital Inflation cost pressures Further allocation agreed Council meeting 22 February 24 - increase capital contract earmarking to protect current capital projects in plan £0.297m 297,000 - 297,000 - - 297,000 181 Capital pressure Pressure identified on the 20/21 COSLA COVID costs spreadsheets - requires to be earmarked to be drawn down when required against the Capital Plan. To be incurred during 23-24 and drawn down in 24-25. 257,000 - 257,000 - - 257,000 182 Service Concessions - New Jet Patcher Vehicle As agreed at Council meeting 23 February 2023 - Complementing multi-million pound capital investment in roads repair and maintenance with new jet patcher order to support delivery of programme. 250,000 - 250,000 - - 250,000 183 Service Concessions - New Road Marking Vehicle As agreed at Council meeting 23 February 2023 - Completing suite of investments in new fleet procurement, to support delivery of roads repair and maintenance programme, with order for additional road marking vehicle. 230,000 - 230,000 - - 230,000 184 Information Management (Balance of Funding) To support a number of initiatives in respect of improving the Council's information management in line with the transformation agenda and increasing the pace of change as outlined in the BV Review. This was the balance of funding to explore information management solutions in a strategic and coherent way £209k. Committed for MS 365 project - D Logan/I Jackson. Paper went to DMT in Dec. 200,469 - 200,469 200,469 - - 185 Levelling up bid costs (Recovery and Renewal Fund) As agreed at Council on 24 February 2022, Recovery and Renewal Fund £1.547m. This is provision for future recovery, regeneration and renewal, as well as any future pressures which may arise following the Covid-19 pandemic through a dedicated Recovery and Renewal Fund. Commitments have been made against this fund as follows: Levelling up bid costs £0.150m, Scotland Loves Local overspend £0.037m and Rothesay Pavilion £1.360m. 150,000 - 150,000 150,000 - - 186 Engagement with Hub North re provision of services for older adults and vulnerable people across Argyll and Bute At the Council budget meeting February 23, an allocation of £0.1m from the Unallocated General Fund balance for the Health and Social Care Partnership to engage, in partnership with the Council, with Hub North to develop a strategic business case in relation to the provision of services for older adults and other vulnerable people across Argyll and Bute. It is intended that this will be spent on an on-going business case and options appraisal work with Hub and that a sizable proportion will be spent during 24/25 95,005 - 95,005 - 95,005 - 187 Spend to Save Route Optimisation Software One-off re-profiling gain as a result of the loans fund review to fund known liabilities/cost pressures as agreed at budget setting meeting in February 2020. The route optimisation project has been delayed due to staff turnover and absences, recent meetings involving the Council and Routewear have set out future objectives and the project has been extended to 2025-26. 55,484 - 55,484 - 55,484 - 188 CHARTS At the Council Budget meeting on 22 February 2024, the Council committed to £0.075m one-off investment in CHARTS in response to an external funding request will be spent in 24-25. There remains £0.005m from a COVID earmarking for CHARTS as well. 5,000 - 5,000 - 5,000 -
Page 18
Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 189 Levelling up Fund bids per P&R February 22 £15k to be drawn down in 2024-25 for post that is currently in place. £55k to be utilised in 2024-25 for Student Summer post, contaminated land consultants, ICT development, increased costs for current staff on a temp arrangement and to part fund 2 year temporary Regulatory Service Officer post. Not all spend has been agreed yet and business cases are pending. 70,000 - 70,000 70,000 - - 190 Scotland Loves Local Overspend (Recovery and Renewal Fund) As agreed at Council on 24 February 2022, Recovery and Renewal Fund £1.547m. This is provision for future recovery, regeneration and renewal, as well as any future pressures which may arise following the Covid-19 pandemic through a dedicated Recovery and Renewal Fund. Commitments have been made against this fund as follows: Levelling up bid costs £0.150m, Scotland Loves Local overspend £0.037m and Rothesay Pavilion £1.360m. 37,000 - 37,000 37,000 - - 156B Service Concessions - Priorities Investment Fund (Storm Cost Reserve) Agreed at Council meeting February 27 2025 - Storm Costs, plus agreed amount in P&R Paper - 15th August 2024 - Agenda Item 18 as not utilised in 24/25 2,944,000 - 2,944,000 - 2,944,000 - 156C Service Concessions - Priorities Investment Fund (Creation of Business Cases for Future Development of Leisure Facilities in Dunoon) Agreed at Council meeting February 27 2025 - Funding allocated towards creation of a business case for future development of leisure facilities in Dunoon 200,000 - 200,000 200,000 - - 156F Service Concessions - Priorities Investment Fund (CHARTS) Agreed at Council meeting February 27 2025 to fund CHARTS - funding capped at 75k 75,000 - 75,000 75,000 - - 156G Service Concessions - Priorities Investment Fund (AITC) Agreed at Council meeting February 27 2025 to fund AITC 75,000 - 75,000 75,000 - - 156H Service Concessions - Priorities Investment Fund (Islay Pool) Agreed at Council meeting February 27 2025 to fund Islay Pool 30,000 - 30,000 30,000 - - 156I Service Concessions - Priorities Investment Fund (National Patk) Agreed at Council meeting February 27 2025 to fund National Park 10,000 - 10,000 10,000 - - 156J Service Concessions - Priorities Investment Fund (Clipper Race) Agreed at Council meeting February 27 2025 to fund clipper Race, plus remainder of agreed amount in P&R meeting on 9th May 2024 29,800 - 29,800 29,800 - - 194B Council Strathclyde Pension Fund Saving 24-25 (£3.75m allocation to capital plan) This is part of the revenue budget for 24-25 and is the saving on pension budgets resulting from the drop in employers pension rate. The total of £6.875m is split as follows: £2m to balance the budget, £3.75m allocation to capital plan, per budget meeting 22 February 24 and the balance of £1.125m going towards what will be total of £2m over the two years pot to be directed to transformation and projects that will save revenue in the future. 3,361,742 - 3,361,742 - - 3,361,741 194C Council Strathclyde Pension Fund Saving 24-25 (£2m to be directed to transformation and projects that will save revenue in the future) This is part of the revenue budget for 24-25 and is the saving on pension budgets resulting from the drop in employers pension rate. The total of £6.875m is split as follows: £2m to balance the budget, £3.75m allocation to capital plan, per budget meeting 22 February 24 and the balance of £1.125m going towards what will be total of £2m over the two years pot to be directed to transformation and projects that will save revenue in the future. 1,004,764 64,797 939,967 68,000 936,764 - 196 Capital Plan At the budget meeting on 22 February 2024, Council agreed to transfer £1.875m from the revenue budget over to the capital plan. 1,875,000 - 1,875,000 - - 1,875,000 152 Strategic Housing Fund Accumulation of Council tax collected from the second homes discount on properties is earmarked as part of the Strategic Housing Fund balance. Plans in place to utilise £11.472m over the next 5 years to provide affordable housing as part of the Strategic Housing Improvement Plan which will utilise this reserve as well as future income expected from Council Tax on second homes. Strategic Housing Fund. Council tax collected during 2024-25 from the second homes discount on properties. Requires to be earmarked as part of the Strategic Housing Fund balance. 10,141,692 - 10,141,692 2,000,000 2,000,000 6,141,692 153 Service Concessions - Learning Estate Investment Strategy As agreed at Council meeting 23 February 2023 - Signalling council’s commitment to working in partnership to secure new schools for Argyll and Bute, through substantial investment to support future-proofing of Argyll and Bute’s schools estate. 8,000,000 - 8,000,000 - - 8,000,000 154 Service Concessions - Replace previous loans fund principal repayment holiday As agreed at Council meeting 23 February 2023 - The one-off retrospective benefit will be used to replace exercising the principal repayment holiday that was previously agreed by Council. 5,400,000 - 5,400,000 - - 5,400,000 155 Rothesay Pavilion - Capital Spends (previously service concession) Original earmarking 155 was called Service Concessions - Rothesay Pavilion but renamed to Rothesay Pavilion - Capital spends. At Council Meeting September 24, it was agreed to merge the 4 capital earmarkings for Rothesay Pavilion into one line with the narrative indicating the sources. Earmarkings 012, 155, 167 and 170 combined under reference 155. ER155 - Service Concessions - Rothesay Pavilion £4.772m - As agreed at Council meeting 23 February 2023 - Building on previous commitments to securing a future for this building of international, national and local significance with additional contribution to the overall funding target which requires collective action; helping project to progress towards success with funding that supports completion of certain work stages and securing wind/watertight status. ER012 - Rothesay Pavilion Essential Repairs £306k - Essential repairs to deal with potential health and safety risks and to avoid further deterioration. Budget provision was approved by the Policy and Resources Committee on 21 August 2014. ER167 - Rothesay Pavilion (Recovery and Renewal Fund) - £1.360m- As agreed at Council on 24 February 2022, this is provision for future recovery, regeneration and renewal, as well as any future pressures which may arise following the Covid-19 pandemic through a dedicated Recovery and Renewal Fund. ER170 - Underwriting development of Rothesay Pavilion - Funding to meet additional costs identified as necessary for the refurbishment of Rothesay Pavilion (£1m). 7,438,400 - 7,438,400 - - 7,438,400 156 Service Concessions - Priorities Investment Fund As agreed at Council meeting 23 February 2023 - Safeguarding future investment in Priorities for Argyll and Bute by making long-term use of service concession gain to establish dedicated fund to lever in, secure and support key strategic investments in this year and future years. 1,007,000 - 1,007,000 - 1,007,000 - 64,833,188 114,721 64,718,467 3,845,269 9,774,654 51,213,264 191 Educational Support to Ukrainian Children and Young People Balance of grant received in 2022-23 for provision of childcare and education support to Ukrainian children and young people. Spending plan includes teaching and support staff within schools. 53,892 53,892 - 53,892 - - Other Operating Income and Expenditure Total 53,892 53,892 - 53,892 - - Non Departmental Total 70,139,741 3,121,274 67,018,467 7,751,822 10,674,654 51,713,264 Adult Services Social Work Non Departmental Total Other Operating Income and Expenditure
Page 19
Ref Description Plans for Use Opening Balance 1 April 2025 Drawndown 2025- 26 as at 31 August Remaining Balance as at 31 August Planned Spend FY 2025-26 Planned Spend 2026-27 Planned Spend 2027/28 onwards £ £ £ £ £ £ 192 See Hear Funding Funding has been received specifically from the Scottish Government to support activity around implementation of the See Hear recommendations and the identified priorities of individual Sensory Partnerships. No plans for spend in current financial year, funds will be used in the next two years in accordance with the See Hear plan and Argyll and Bute's BSL Local plan. 13,658 - 13,658 - 13,658 - Adult Services Total 13,658 - 13,658 - 13,658 - Social Work Total 13,658 - 13,658 - 13,658 - Grand Total 105,161,384 4,659,325 100,502,059 21,505,480 23,670,787 59,985,117