Revenue Financial Monitoring
North Ayrshire Council · 5 September 2025
Back to Ayrshire Shared Services Committee — 5 September 2025 and its agenda
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Official THE AYRSHIRE SHARED SERVICES JOINT COMMITTEE - 5 SEPTEMBER 2025 Report by Chief Financial Officer & Head of Finance & ICT AYRSHIRE ROADS ALLIANCE REVENUE FINANCIAL MONITORING REPORT Purpose of report 1. The purpose of this Report is to update the Joint Committee on the revenue budget monitoring position for the year to 31 March 2025, for the Ayrshire Roads Alliance and the budget for 2025-26. Recommendations 2. It is recommended that the Joint Committee (i) Note the financial management position of the Ayrshire Roads Alliance for 2024-25. (ii) Notes details of the 2025-26 Ayrshire Roads Alliance revenue budget (iii) Requests a further financial update at the next meeting of the Joint Committee. (iv) Otherwise, notes the content of this report Background 3. The Joint Committee approved a Report on 23 May 2014 describing the budget monitoring arrangements for the Ayrshire Roads Alliance. 4. As part of the Detailed Business Case the service budget is split between strategic service delivery and local service delivery. This separates out the core/recurring costs of service delivery from the local service costs at a single Council level. This ensures that decisions on the level of local spend remain with local Members and ensures that the local Members retain control of their local roads budgets. Appendix 1 provides a breakdown of this split. 5. At its meeting of 19th February 2016, Committee agreed a change to how Strategic Service Delivery would be allocated between the two Councils. A smaller group of core Strategic Delivery staff have been identified and their costs continue to be split equally. The remaining Strategic Delivery costs would be apportioned in line with Local Delivery budget inputs plus actual capital expenditure in-year.
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Official Budget Monitoring Position 6. The overall outturn for 2024-25 is £1.209m greater than budget. 7. Strategic Delivery out-turn is £0.211m less than budget. Strategic Service Delivery Combined (£m) Initial Budget 3.411 Probable Outturn 3.200 Probable Variance (0.211) 8. East Ayrshire Local Delivery out-turn is £0.551m greater than budget and South Ayrshire Local Delivery £0.869m greater than budget. 9. Summary information is provided in the table below. A full budget monitoring statement, including reasons for major variances is attached at Appendix 2. Service Division Annual Estimate 2024/25 £m Projected Actual to 31/3/25 £m Variance (Favourable) / Adverse £m STRATEGIC DELIVERY 3.411 3.200 (0.211) LOCAL DELIVERY - EAST AYRSHIRE 5.699 6.250 0.551 LOCAL DELIVERY - SOUTH AYRSHIRE 4.221 5.090 0.869 TOTAL 13.331 14.540 1.209 10. The position for each Council is shown below: EAC (£m) SAC (£m) TOTAL (£m) Strategic Delivery (0.222) 0.011 (0.211) Local Delivery 0.551 0.869 1.420 2024-25 Variance 0.329 0.880 1.209 11. To address the financial position, interventions have been put in place across ARA to apply financial restraint. These interventions will be challenging and will require an increased level of financial control and monitoring to ensure that their implementation has the desired impact. It is proposed that going forward and until further notice: • A freeze is placed on the filling of all non-essential vacancies; • An increased level of authorisation by Head of ARA is put in place for all orders and expenditure above a specific level; • Head of ARA is required to undertake detailed monthly monitoring of
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Official expenditure to ensure robust review of essential spend. • All contracts currently being tendered or appraised are to be reconsidered by Head of ARA regarding continued need and availability of resources. Progress will be reported to future meetings of Joint Committee. Timber Transport 12. At the meeting of the Joint Committee on 23rd June 2017, further information was requested in relation to timber transport funding. The undernoted table provides an analysis of relevant project and Timber Transport contributions for 2024-25. 2024-25 Actual to 31/3/23 (£m) South Ayrshire Expenditure on Projects 0.338 Timber Transport Contribution 0.159 BUDGET REALIGNMENT 13. In June 2017 South Ayrshire Council Internal Audit issued a report – “Ayrshire Roads Alliance: Review of South Ayrshire Council Monitoring Procedures”. 14. The report contains a recommendation “Executive Director (Economy, Neighbourhood and Environment) to request ARA management to present a budget statement showing any adjustments made between subjective budget headings to the ASSJC for information”. 15. This relates to the setting of 2025-26 ARA budgets. The budget is created by adding inflation and savings targets to a base budget (the base budget being the 2024-25 budget). The budget is then discussed with ARA management who have the opportunity to move funds based on the anticipated spend in the forthcoming year. In order to facilitate this exercise ARA management also considered 2024-25 outturn figures. No changes were made to Strategic, Local Delivery – East or Local Delivery – South net expenditure budget allocations.
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Official 16. An analysis of budget movement between 2024-25 and 2025-26 budget allocations along with an explanation of those movements is provided at Appendix 3. Implications 17. Implications Yes No Paragraph number in the report 1. Policy/Strategic Planning Yes 18 2. Governance Yes 19 3. Human Resources Yes 20 4. Equality and Fairer Scotland Duty No 5. Financial Yes 21 6. Risk Yes 22 7. Community Wealth Building No 8. Net Zero No Policy/strategic planning implications 18. The work undertaken by the Ayrshire Roads Alliance aligns with the Community Plan for East Ayrshire Council and the Council Plan for South Ayrshire Council. Governance implications 19. The work of the Ayrshire Roads Alliance is undertaken in accordance with relevant legislation. Human resources implications 20. The establishment of the Ayrshire Roads Alliance is dependent on the available budget. Available budget and human resource requirements will be reviewed as part of budget monitoring. Financial implications 21. The available revenue budget for the Ayrshire Roads Alliance for 2024-25 was £13.331m. The baseline budget for 2025-26 is £12.930m. The budget will continue to be monitored and reported to the Joint Committee. Risk implications 22. Appropriate financial monitoring arrangements are in place to mitigate risk. This is included in the Ayrshire Roads Alliance Risk Register. Regular meetings are held between relevant finance staff and the Ayrshire Roads Alliance.
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Official Appendices (if applicable) Appendix One - Split between Strategic and Local Service Delivery Appendix Two - Financial Monitoring Report Appendix Three – Analysis of Movements in Budgets 2024-25 to 2025-26 Background papers None Person to contact Jane Corrie, Head of Roads - Ayrshire Roads Alliance Tel No: 01563 503164 E-mail: jane.corrie@ayrshireroadsalliance.org Implementation Officer Jane Corrie, Head of Roads - Ayrshire Roads Alliance Tel No: 01563 503164 E-mail: jane.corrie@ayrshireroadsalliance.org
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CLASSIFICATION: PUBLIC Appendix 1 – Split Between Strategic and Local Service Delivery Strategic Service Delivery Local Service Delivery Transportation, Development Control and Road Safety Local Transport Strategy; Transportation Policy; Road Safety Plan; Travel Planning, Cycling Strategy; Planning Applications; Road Construction Consents; Development Planning; Council/Partner Liaison; Section 75 Agreements; Road Safety Schemes; Road Safety Audits; School Travel Plans; School Crossing Patrol; Road Safety Education. Transportation, Development Control and Road Safety Maintenance of Bus Shelters; Split Cycle Offset Optimisation Technique (SCOOT) systems (an adaptive control system for controlled road crossings); Development Control; Bus Shelter Advertising; Shopmobility; Construction of Road Safety Schemes. Asset, Traffic and Parking Asset Management Plan; Roads Improvement Plan; Infrastructure Surveys; Inventory Management; Scottish Roadworks Register; Issue of Permits; Performance Monitoring; Accident Investigation and Prevention; Traffic Orders; Traffic Counts; and Parking Strategy. Asset, Traffic and Parking Maintenance of Traffic Signals, Traffic Signs; Car Park Maintenance and Parking Enforcement. Design and Environment Flood Risk Management Strategy; Flood Risk Management Plans; Watercourses; Flood Mitigation; Coastal Protection; Inspection of Piers & Harbours; Bridge Inspections and Maintenance; Structural Assessments; Technical Approval; Abnormal Load Routing; and Design of Major and Minor Road Schemes and Improvements. Design and Environment Maintenance of Watercourses, Bridges, Retaining Walls, Piers and Harbours. Operations Carriageway Inspections; Winter Service Planning; Programming of Proactive, Reactive and Cyclic Maintenance; Street Lighting Design and Management; and Festive Lighting. Operations Proactive, Reactive, Cyclic Maintenance of Roads and Footways; Winter and Weather Emergency Service; Proactive and Reactive Maintenance of Streetlights; Electricity costs for streetlights. Support Services HR, Finance, ICT, and Administrative Support.
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APPENDIX 2 AYRSHIRE SHARED SERVICES JOINT COMMITTEE 2025 2024/25 GENERAL SERVICES REVENUE BUDGET AS AT 31 MARCH 2025 – PERIOD 12 AYRSHIRE ROADS ALLIANCE FINANCIAL PERFORMANCE SUMMARY CLASSIFICATION: OFFICIAL-PROTECT SERVICE SUMMARY - OVERVIEW POSITION The outturn for Ayrshire Roads Alliance at 31st March 2025 was £1.209m greater than budget. Actual Expenditure as at P12 £m Actual Expenditure as % of Ann. Est. £m Service Division Annual Estimate 2024/25 £m Actual to 31/3/25 £m Variance (Favourable) / Adverse £m 3.200 93.8% STRATEGIC DELIVERY 3.411 3.200 (0.211) 6.250 109.7% LOCAL DELIVERY - EAST AYRSHIRE 5.699 6.250 0.551 5.090 120.6% LOCAL DELIVERY - SOUTH AYRSHIRE 4.221 5.090 0.869 14.540 109.1% TOTAL 13.331 14.540 1.209 EARMARKED FUNDS TO BE CARRIED FORWARD 14.540 109.1% TOTAL INCLUDING EARMARKED FUNDS 13.331 14.540 1.209 STRATEGIC DELIVERY This variance reflects a number of employee vacancies and turnover within the service (£0.217m), a budget for unfunded superannuation costs within ARA – South which will not be required (£0.100m) and employee recharges (£0.103m), along with a saving on insurance costs (£0.086m). This is partly offset by a shortfall in income (£0.259m) LOCAL DELIVERY – EAST AYRSHIRE This variance mainly reflects shortfalls in income particularly in roads maintenance (£0.564m), capital fees (£0.217m) and parking (£0.152m), along with winter maintenance costs (£0.249m), overtime (£0.060m) and additional sub-contractor costs (£0.046m). This is partly offset by vacancies, particularly within Roads Maintenance (£0.602m) and employee recharges in respect of cross boundary working (£0.139m). LOCAL DELIVERY – SOUTH AYRSHIRE This variance mainly reflects shortfalls in parking income (£0.440m) and pier dues (£0.043m) along with street lighting electricity (£0.377m), subcontractors (£0.746m), additional overtime costs (£0.125m), cross boundary working (£0.134m) This is partly offset by vacancies/turnover (£0.339m), and roads maintenance income (£0.507m).
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APPENDIX 2 AYRSHIRE SHARED SERVICES JOINT COMMITTEE 2025 2024/25 GENERAL SERVICES REVENUE BUDGET AS AT 31 MARCH 2025 – PERIOD 12 AYRSHIRE ROADS ALLIANCE FINANCIAL PERFORMANCE SUMMARY CLASSIFICATION: OFFICIAL-PROTECT STRATEGIC DELIVERY Actual Expenditure as at P12 £m Actual Expenditure as % of Ann. Est. £m Service Division Annual Estimate 2024/25 £m Actual to 31/3/25 £m Variance (Favourable) / Adverse £m 3.208 88.1% EMPLOYEE COSTS 3.643 3.208 (0.435) 0.045 80.4% PREMISES COSTS 0.056 0.045 (0.011) 0.058 223.1% TRANSPORT COSTS 0.026 0.058 0.032 0.688 91.9% SUPPLIES & SERVICES 0.749 0.688 (0.061) 0.000 0.0% THIRD PARTY PAYMENTS 0.000 0.000 0.000 0.005 0.0% DEBT CHARGES 0.000 0.005 0.005 4.004 89.5% TOTAL EXPENDITURE 4.474 4.004 (0.470) (0.804) 75.6% INCOME (1.063) (0.804) 0.259 3.200 93.8% NET EXPENDITURE 3.411 3.200 (0.211) EARMARKED FUNDS TO BE CARRIED FORWARD 3.200 93.8% TOTAL INCLUDING EARMARKED FUNDS 3.411 3.200 (0.211)
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APPENDIX 2 AYRSHIRE SHARED SERVICES JOINT COMMITTEE 2025 2024/25 GENERAL SERVICES REVENUE BUDGET AS AT 31 MARCH 2025 – PERIOD 12 AYRSHIRE ROADS ALLIANCE FINANCIAL PERFORMANCE SUMMARY CLASSIFICATION: OFFICIAL-PROTECT Projected Variance at 31 March 2025 (£m) Strategic Delivery (0.435) (0.011) 0.032 (0.061) 0.259 0.005 Employee Costs This variance reflects vacant posts and turnover (£0.217m), a budget for severance costs within ARA – South which will not be required (£0.100m), employee recharges, mainly to local-delivery and capital programme (£0.103m) and a saving on training costs (£0.019m). Premises Costs This variance mainly reflects reduced non-domestic rates charges. Transport Costs This variance mainly reflects additional vehicle and plant hires (£0.012m), vehicle repairs (£0.008) along with additional expenditure on fuel and EV charging (£0.009m). Supplies & Services This variance reflects a saving on insurance premiums (£0.086m) mainly in relation to ARA-South, along with reduced expenditure on EV charging costs (£0.018m) and a reduction in road safety training materials (£0.009m). This is partly offset by computer related expenditure (£0.037m) and subscriptions (£0.012m). Income This variance mainly reflects a shortfall in fee income (£0.157m) reflecting reduced expenditure on Capital Programme and reduced income from permits and notices (£0.009m), along with inspection fees, penalty notices, temporary traffic regulation orders and temporary road closures (£0.092m), mainly as a result of an increased income target which wasn’t achieved. Other Variances This represents other non-material variances within Strategic Delivery. (0.211) Total reported variance
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APPENDIX 2 AYRSHIRE SHARED SERVICES JOINT COMMITTEE 2025 2024/25 GENERAL SERVICES REVENUE BUDGET AS AT 31 MARCH 2025 – PERIOD 12 AYRSHIRE ROADS ALLIANCE FINANCIAL PERFORMANCE SUMMARY CLASSIFICATION: OFFICIAL-PROTECT LOCAL DELIVERY – EAST AYRSHIRE Actual Expenditure as at P12 £m Actual Expenditure as % of Ann. Est. £m Detail Annual Estimate 2024/25 £m Actual to 31/3/25 £m Variance (Favourable) / Adverse £m 2.636 77.7% EMPLOYEE COSTS 3.392 2.636 (0.756) 0.277 98.2% PREMISES COSTS 0.282 0.277 (0.005) 1.001 100.9% TRANSPORT COSTS 0.992 1.001 0.009 3.860 133.3% SUPPLIES & SERVICES 2.896 3.860 0.964 1.702 102.8% THIRD PARTY PAYMENTS 1.656 1.702 0.046 0.338 105.3% DEBT CHARGES 0.321 0.338 0.017 9.814 102.9% TOTAL EXPENDITURE 9.539 9.814 0.275 (3.564) 92.8% INCOME (3.840) (3.564) 0.276 6.250 109.7% NET EXPENDITURE 5.699 6.250 0.551 EARMARKED FUNDS TO BE CARRIED FORWARD 6.250 109.7% TOTAL INCLUDING EARMARKED FUNDS 5.699 6.250 0.551
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APPENDIX 2 AYRSHIRE SHARED SERVICES JOINT COMMITTEE 2025 2024/25 GENERAL SERVICES REVENUE BUDGET AS AT 31 MARCH 2025 – PERIOD 12 AYRSHIRE ROADS ALLIANCE FINANCIAL PERFORMANCE SUMMARY CLASSIFICATION: OFFICIAL-PROTECT Projected Variance at 31 March 2025 (£m) Local Delivery - East Ayrshire (0.756) 0.964 0.046 0.017 0.276 0.004 Employee Costs This variance represents vacant posts and turnover (£0.602m), particularly within Roads Maintenance Unit, modern apprentices (£0.089m), employee recharges in respect of cross boundary working (£0.139m). This is partly offset by additional overtime (£0.060m) and standby (£0.024m). Supplies & Services This variance mainly reflects additional expenditure on EV electricity (£0.507m) which is rechargeable to users, winter maintenance materials (£0.249m) and security at Kilmarnock Bus Station (£0.163m) a portion of which is rechargeable, along with additional computing expenditure (£0.036m). Third Party Payments This variance reflects additional sub-contractor costs within Roads Maintenance (£0.022m) and Street Lighting (£0.056m). This is partly offset by a saving on car park (£0.022m) costs. Debt Charges This variance reflects higher debt charges for LED replacement projects (£0.053m) offset by lower vehicle debt charges (£0.036m) Income This variance reflects shortfalls in roads maintenance (£0.564m), reduced income due to slippage in capital programme (£0.217m) and an under recovery of parking (£0.152m) income. This is partly offset by EV charging income (£0.410m) and rechargeable income (£0.224m) within design and traffic. Other Variances This represents other non-material variances within Local Delivery 0.551 Total reported variance
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APPENDIX 2 AYRSHIRE SHARED SERVICES JOINT COMMITTEE 2025 2024/25 GENERAL SERVICES REVENUE BUDGET AS AT 31 MARCH 2025 – PERIOD 12 AYRSHIRE ROADS ALLIANCE FINANCIAL PERFORMANCE SUMMARY CLASSIFICATION: OFFICIAL-PROTECT LOCAL DELIVERY – SOUTH AYRSHIRE Actual Expenditure as at P12 £m Actual Expenditure as % of Ann. Est. £m Service Division Annual Estimate 2024/25 £m Actual to 31/3/25 £m Variance (Favourable) / Adverse £m 2.480 96.5% EMPLOYEE COSTS 2.570 2.480 (0.090) 0.302 146.6% PREMISES COSTS 0.206 0.302 0.096 1.241 111.1% TRANSPORT COSTS 1.117 1.241 0.124 2.676 127.9% SUPPLIES & SERVICES 2.093 2.676 0.583 1.947 162.1% THIRD PARTY PAYMENTS 1.201 1.947 0.746 0.206 96.7% DEBT CHARGES 0.213 0.206 (0.007) 8.852 42.5% TOTAL EXPENDITURE 7.400 8.852 1.452 (3.762) 118.3% INCOME (3.179) (3.762) (0.583) 5.090 120.6% NET EXPENDITURE 4.221 5.090 0.869 EARMARKED FUNDS TO BE CARRIED FORWARD 5.090 120.6% TOTAL INCLUDING EARMARKED FUNDS 4.221 5.090 0.869
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Official# Appendix 3 Ayrshire Roads Alliance Analysis of Movements in Budgets 2024-25 to 2025-26 Strategic Delivery Detail Annual Estimate 2024/25 £m Annual Estimate 2025/26 £m Movement 2024-25 to 2025-26 Explanation of Movement EMPLOYEE COSTS 3.577 3.713 0.136 Movement mainly reflects payroll inflation, including the impact of additional National Insurance contributions (£0.183m). This is partly offset by a budget realignment based on 2024-25 outturn and discussion with the service (£0.047m). PREMISES COSTS 0.042 0.030 (0.012) Movement mainly reflects a budget realignment based on 2024-25 outturn and discussion with the service, particularly in relation to non-domestic rates TRANSPORT COSTS 0.026 0.037 0.011 Movement mainly reflects a budget realignment based on 2024-25 outturn and discussion with the service, particularly in relation to vehicle hires and non-contract repairs. SUPPLIES & SERVICES 0.749 0.776 0.027 Movement mainly reflects a budget realignment based on 2024-25 outturn and discussion with the service, particularly in relation to computing costs and subscriptions. THIRD PARTY PAYMENTS 0.000 0.000 0.000 DEBT CHARGES 0.000 0.004 0.004 Movement mainly reflects a budget realignment based on 2024-25 outturn and discussion with the service. TOTAL EXPENDITURE 4.394 4.560 0.166 INCOME (1.058) (0.889) 0.169 Movement mainly reflects a budget realignment based on 2024-25 outturn and discussion with the service, particularly in relation to permits & notices (£0.183m). This is partly offset by the impact fees and charges inflation as part of the 2025-26 budget setting process (£0.014m). NET EXPENDITURE 3.336 3.671 0.335
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Official# Appendix 3 Ayrshire Roads Alliance Analysis of Movements in Budgets 2024-25 to 2025-26 Local Delivery - East Detail Annual Estimate 2024/25 £m Annual Estimate 2025/26 £m Movement 2024-25 to 2025-26 Explanation of Movement EMPLOYEE COSTS 3.361 3.440 0.079 Movement mainly reflects payroll inflation (£0.164m) and additional National Insurance charges (£0.167m). This is partly offset by a budget realignment based on 2024-25 outturn and discussion with the service (£0.207m) and the impact of 2025-26 savings package (£0.045m). PREMISES COSTS 0.323 0.320 (0.003) Movement mainly reflects a budget realignment based on 2024-25 outturn and discussion with the service, particularly in relation to water charges. TRANSPORT COSTS 0.837 0.829 (0.008) Movement mainly reflects a budget realignment based on 2024-25 outturn and discussion with the service, particularly in relation to vehicle / plant hire. SUPPLIES & SERVICES 1.891 2.457 0.566 Movement mainly reflects a budget realignment based on 2024-25 outturn and discussion with the service, particularly in relation to EV electricity costs (£0.550m). THIRD PARTY PAYMENTS 1.228 1.128 (0.100) Movement mainly reflects the impact of 2025-26 savings package (£0.090m) along with a budget realignment based on 2024-25 outturn and discussion with the service (£0.010m). DEBT CHARGES 0.321 0.365 0.044 Movement mainly reflects a budget realignment based on 2024-25 outturn and discussion with the service. TOTAL EXPENDITURE 7.961 8.539 0.578 INCOME (3.860) (4.471) (0.611) Movement mainly reflects fees and charges inflation (£0.030m) and the impact of 2025-26 savings package (£0.079m), both as part of 2025-26 budget setting process, along with a budget realignment based on 2024-25 outturn and discussion with the service (£0.502m), particularly in relation to EV charging income. NET EXPENDITURE 4.101 4.068 (0.033)
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Official# Appendix 3 Ayrshire Roads Alliance Analysis of Movements in Budgets 2024-25 to 2025-26 Local Delivery - South Detail Annual Estimate 2024/25 £m Annual Estimate 2025/26 £m Movement 2024-25 to 2025-26 Explanation of Movement EMPLOYEE COSTS 2.570 2.661 0.091 Movement mainly reflects payroll inflation (£0.048m) and a budget realignment based on 2024-25 outturn and discussion with the service (£0.042m). PREMISES COSTS 0.206 0.230 0.024 Movement mainly reflects a budget realignment based on 2024-25 outturn and discussion with the service, particularly in respect of electricity (£0.013m), waste collection (£0.007m) and property rent charges (£0.004m). TRANSPORT COSTS 1.117 1.100 (0.017) Movement mainly reflects a saving from a move away from HVO fuel (£0.025m) as part of 2025-26 budget setting exercise. This is partly offset by a budget realignment based on 2024-25 outturn and discussion with the service (£0.008m), particulary in relation to vehicle maintenance. SUPPLIES & SERVICES 2.093 2.325 0.232 Movement reflects additional resources in relation to street lighting electricity (£0.148m), along with a budget realignment based on 2024-25 outturn and discussion with the service (£0.079m), particularly in relation to EV elctricity (£0.050m) and computing (£0.011m) costs. THIRD PARTY PAYMENTS 1.201 1.549 0.348 This movement mainly reflects additional resources in relation to dredging at Girvan Harbour as part of 2025- 26 budget setting exercise (£0.325m) and a budget realignment based on 2024-25 outturn and discussion with the service (£0.023m), particularly in relation to roads maintenance sub-contractors. DEBT CHARGES 0.213 0.213 0.000 TOTAL EXPENDITURE 7.400 8.078 0.678 INCOME (3.179) (2.887) 0.292 Movement mainly reflects a reduction in the parking income target (£0.490m) as part of 2025-26 budget setting exercise. This is partly offset by an increased income targets in respect of pier dues (£0.003m) and Motorhome Parking Scheme (£0.019m), along with a budget realignment based on 2024-25 outturn and discussion with the service (£0.176m), particularly in relation to EV charging (£0.148m) and Roads Maintenance income (£0.025m). NET EXPENDITURE 4.221 5.191 0.970
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APPENDIX 2 AYRSHIRE SHARED SERVICES JOINT COMMITTEE 2025 2024/25 GENERAL SERVICES REVENUE BUDGET AS AT 31 MARCH 2025 – PERIOD 12 AYRSHIRE ROADS ALLIANCE FINANCIAL PERFORMANCE SUMMARY CLASSIFICATION: OFFICIAL-PROTECT Projected Variance at 31 March 2025 (£m) Local Delivery - South Ayrshire (0.090) 0.096 0.124 0.583 0.746 (0.007) (0.583) Employee Costs This variance mainly reflects staff turnover due to vacancies (£0.339m), partly offset by additional overtime (£0.125m) and employee recharges in respect of cross boundary working (£0.134m) Premises Costs This variance mainly reflects non-domestic rates (£0.023m), waste collection charges (£0.011m) and electricity (£0.053m) charges. Transport Costs This variance mainly reflects additional external hires (£0.160m) within Roads Maintenance which is offset by additional income. This is partly offset by reduced fuel charges (£0.048m). Supplies & Services This variance mainly reflects street lighting electricity charges (£0.377m), EV charging costs which are offset by additional income (£0.050m) consultancy costs which is partly offset by additional income (£0.258m), along with additional expenditure on computing (£0.069m) and tools & equipment (£0.049m). This is partly offset by savings on roads maintenance and lighting materials (£0.214m). Third Party Payments This variance reflects additional sub-contractors particularly within Roads Maintenance, this being offset by additional income. Debt Charges This variance reflects a reduction in debt charges for new vehicles within Roads Maintenance Income This variance mainly reflects additional roads maintenance income (£0.507m), particularly in relation to Ayrshire Growth Deal, promenade works and a cycling event, street lighting (£0.077m), design works (£0.076m), EV charging income (£0.125m) and traffic income (£0.281m), particularly in relation to Alloway Tunnel and LDP2. This is partly offset by a shortfall in parking income (£0.440m) and income at Girvan Harbour (£0.043m). 0.869 Total reported variance
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APPENDIX 2 AYRSHIRE SHARED SERVICES JOINT COMMITTEE 2025 2024/25 GENERAL SERVICES REVENUE BUDGET AS AT 31 MARCH 2025 – PERIOD 12 AYRSHIRE ROADS ALLIANCE FINANCIAL PERFORMANCE SUMMARY CLASSIFICATION: OFFICIAL-PROTECT