11. Revenue Monitoring Report 2025-26 Period 3
North Ayrshire Council · 2 September 2025
Back to Cabinet — 2 September 2025 and its agenda
Text extracted from the council's PDF. Layout and reading order may differ from the original.
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NORTH AYRSHIRE COUNCIL 2 September 2025 Cabinet Title: Revenue Budget 2025/26 : Financial Performance to 30 June 2025 Purpose: To advise Cabinet of the financial performance for the Council at 30 June 2025 Recommendation: That Cabinet agrees to: (a) note the information and financial projections outlined in the report; (b) note the latest financial projection for the Health and Social Care Partnership highlighted at 2.6; and (c) approve the virements detailed in Appendix 8. 1. Executive Summary 1.1 The General Services Revenue Estimates for 2025/26 were approved by Council on 26 February 2025. The Housing Revenue Account (HRA) Revenue Budget for 2025/26 was approved by Council on 12 February 2025. 1.2 As part of the monitoring procedures to keep the Cabinet informed of the financial performance of the Council, financial performance reports are presented on a regular basis. This is the first report for 2025/26 and covers the period to the end of June 2025 (Period 3). Projections have been made to the year-end. 1.3 At Period 3 the General Fund is forecasting a net in-year break-even position after transferring resources to/from earmarked reserves. 1.4 The Housing Revenue Account is forecasting a net in-year underspend of (£1.510m), (2.3%). 1.5 The Health and Social Care Partnership is projecting a year-end overspend of £5.187m, (1.5%), for 2025/26. The Council services element is reporting a projected overspend of £2.916m and the Health services element is reporting a projected overspend of £2.271m. However, previously identified financial recovery actions have reduced the projected overspend to £1.175m, £0.656m for Council Services and £0.519m for Health services.
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1.6 Ongoing management action to address absence levels has resulted in performance improvements across services. Although employee absence rates remain above targets, there has been a 9% reduction in days lost during the quarter when compared to the same period last year. 1.7 Significant risks to the reported position have been identified arising from the recent and ongoing 2025/26 pay negotiations and the associated funding. While the pay settlement for non-teaching staff has been agreed, the settlement for teaching staff is still under negotiation. Current projections include an assumption that any additional costs in excess of the budgeted provision will be funded by the Scottish Government. Any shortfall in funding will require the identification of additional recurring resources. Further risks have been identified in relation to the reported HSCP position which requires measures to be put in place by the HSCP to address these risks. However, this position could have an impact on the level of financial contributions from the funding parties. 2. Background General Fund 2.1 The Council set a breakeven budget for 2025/26. In addition to the budget approved on 26 February 2025, earmarked funds of £85.088m were carried forward from 2024/25 for service expenditure in 2025/26 and beyond. These funds are reflected in the figures within the 2025/26 financial performance reports as they are drawn down. 2.2 Current financial projections indicate that a net in-year breakeven position, net of transfers to/from reserves, is anticipated for the year to 31 March 2026. The forecast position will continue to be monitored throughout the year. 2.3 Details of the current financial projections are summarised in the following table: Service Expenditure Appendix Number Annual Budget £ million Projection to 31 March 2026 £ million Projected Variance for year (Fav)/Adv £ million Note Corporate Services 1 19.488 19.481 (0.007) Education 2 185.184 185.919 0.735 (i) Place 3 55.289 55.491 0.202 (ii) Communities & Housing 4 14.504 14.790 0.286 (iii) Other Corporate Items 5 27.236 26.436 (0.800) (iv) Sub Total 301.701 302.117 0.416 Health and Social Care Partnership 9 141.110 141.110 0.000 Balance for Services 442.811 443.227 0.416
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Service Expenditure Appendix Number Annual Budget £ million Projection to 31 March 2026 £ million Projected Variance for year (Fav)/Adv £ million Note Financing Charges 6 14.569 14.569 0.000 Contribution to Loans Fund Reserve 6 8.945 8.945 0.000 Total Planned Expenditure 466.325 466.741 0.416 Aggregate External Finance 6 (390.242) (390.242) 0.000 Council Tax 6 (72.009) (72.425) (0.416) (v) Use of Earmarked Funds 6 (4.074) (4.074) 0.000 Total Planned Income (466.325) (466.741) (0.416) Net Expenditure/ (Income) 0.000 0.000 0.000 2.4 The reported Planned Income includes a number of adjustments to Scottish Government funding from that included in the approved budget, as detailed in the following table: Movements on Planned Income General Revenue Grant £ million Non Domestic Rates £ million Specific Grants £ million TOTAL AEF £ million Approved Budget 26 Feb 2025 (334.643) (42.560) (4.290) (381.493) Settlement adjustment (0.425) (0.425) ELC Staffing adjustment 0.392 0.392 Retained Teachers adjustment 0.022 0.022 Teacher Numbers (1.049) (1.049) Additional Support Needs (0.678) (0.678) Scottish Disability Assistance (0.094) (0.094) Discretionary Housing Payments (3.034) (3.034) School Clothing Grants (0.013) (0.013) Whole Family Wellbeing Fund (0.179) (0.179) Children's Social Work Staffing 0.191 0.191 Employers NIC adjustment 0.145 0.145 Child Poverty Coordinators (0.078) (0.078) Nature Restoration Fund (0.073) (0.073) Prisoner Early Release (0.038) (0.038) Holiday Play Schemes (0.027) (0.027) Criminal Justice Social Work (3.280) (3.280) PEF Funding brought forward (0.531) (0.531) Revised Planned Income (339.581) (42.560) (8.101) (390.242)
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2.5 Commentary on Significant Movements from the Approved Budget The Council's overall financial forecast against the approved budget is a net breakeven position, including a number of movements at a service level. A brief explanation of the significant movements from the approved budgets are outlined as follows: (i) Education – overspend of £0.735m The overspends are primarily related to: • A projected overspend on residential childcare placements reflecting current levels of demand, £1.746m; • Additional cost pressures in external day placements, £0.199m; • Additional Early Years placements outwith North Ayrshire, £0.154m; and • Increased uptake of Early Years funded provider provision, £0.104m. These have been partly offset by: • Underspends across Education Services employee costs reflecting staff turnover and the timing of filling vacant posts linked to addition Scottish Government funding, (£0.761m); • A projected underspend on kitchen equipment following previous investment through use of non-recurring funds, (£0.475m); and • A net reduction in Facilities Management employee costs linked to vacancy management, (£0.222m). Virements in relation to income for the Youth Music Initiative, the Child Poverty Strategy Team and Additional Support Needs have been included within Appendix 8. (ii) Place – overspend of £0.202m The projected overspend is primarily related to: • Within the Internal Transport service, a net overspend of £0.195m is forecast. This is primarily in relation to increased repairs and maintenance costs linked to inflationary increases and vehicle replacement lead times, £0.225m, and has been partly offset by additional income from bus transport and pool vehicle income, (£0.100m). • Within Waste Services, the variances are primarily associated with additional service demands and the impact of high staff absence levels, £0.924m, although it is recognised that absence levels continue to show a marked improvement from last year. These costs have been offset by the utilisation of additional anticipated Extended Producer Responsibility for packaging (EPR) income, (£0.924m).
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Further additional EPR income of (£2.091m) is anticipated during 2025/26 to help address the pressures faced by the service and support further investment to meet operational needs and deliver service improvements. Further work will be progressed throughout the year with income expected to be received from November 2025. Virements in relation to additional income received in relation to the Employability Service have been included within Appendix 8. (iii) Communities and Housing – overspend of £0.286m The projected overspend is primarily related to: • A delay in the implementation of previously approved libraries savings, £0.130m; and • Additional expenditure arising from significant tree related storm damage at Eglinton Country Park, £0.156m. Virements in relation to additional rental income projected within Other Housing, the realignment of budgets to offset costs arising from storm damage and the recognition of SportScotland grant funding within Community Development have been included within Appendix 8. (iv) Other Corporate Items – underspend of (£0.800m) The underspend is primarily related to: • Centrally held inflationary cost provisions which have been applied at this time to help offset the pressures reported across other services, (£0.394m); • Additional income from employee benefit schemes, (£0.278m); and • Additional Scottish Government grant income to support the administration of Housing Benefit and Discretionary Housing Payments, (£0.194m). These have been partly offset by a projected overspend of £0.074m based on the latest Housing Benefit overpayment recovery projections. (v) Council Tax – over recovery of (£0.416m) The projected over recovery of Council Tax income reflects in-year growth in the Council Tax base linked to new house completions and a review of self-catering holiday units by the Ayrshire Valuation Joint Board which has recategorized 63 properties as Council Tax dwellings. The introduction of the Second Homes levy has resulted in the reinstatement of 101 properties as primary residences during the first 3 months of the financial year. This is in line with anticipated behavioural change. The full impact of the policy will continue to be monitored throughout the year.
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Health and Social Care Partnership 2.6 A copy of the HSCP financial performance report as at the end of June 2025 is attached at Appendix 9. The report highlights the key challenges and variances for the Partnership. The key points for Cabinet to note are summarised below: • The projected outturn is a year-end overspend of £5.187m for 2025/26. However, this has been reduced to £1.175m due to previously identified financial recovery actions. • The projected overspend on the Council Services element is £2.916m over the same period, reduced to £0.656m following the identified financial recovery actions; • The most significant areas of overspend include care at home, residential placements for children, physical disability care packages, supplementary staff in wards, staff costs in Montrose House and Unplanned Activities within the lead partnership for mental health. Further detail is included in the report at Appendix 9. The main areas of risk identified include: • Current overspend areas, especially in low volume / high-cost services e.g. Children’s residential placements, UNPACs, and supplementary staffing across community, mental health and learning disability wards; • Growing demand for services; • Staff recruitment and retention challenges across a number of service areas; • The expectation that performance will continue to be maintained or improved despite the significant resource challenges; • Ongoing delivery costs of Scottish Government policy directives, particularly where these are not fully funded or inflation proofed; • Both NHS and Local Government pay awards are settled, these are both higher than the budget assumptions for 2025-26, if the pay awards are not fully funded then this will present an in-year cost pressure; • Unearmarked reserves are depleted, there is no scope to absorb in-year variances, with any overspends requiring additional funding from partners; • The ongoing review of the Integration Schemes, where there is a focus on financial arrangements and risk share; • The wider system financial challenges and impact across the whole system, for example the financial position of NHS AA and the decisions taken to reduce the Board’s deficit may have impacts on other parts of the health and care system; • Removal of brokerage for NHS Boards, NHS AA have been asked by Scottish Government to deliver further financial improvement beyond their Board approved financial plan; • The overall sustainability of commissioned care providers, with eNICs compounding historic challenges re financial sustainability, there is a heightened risk of provider failure leading to handing back of care and contracts; • The ongoing ability to source packages of care for service users; • Progress with the work to develop set aside arrangements and the risk sharing arrangements agreed as part of this;
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• The recurring underlying levels of overspend which may impact on the Partnership’s ability to continue to sustain service levels in the future; • The use of supplementary staffing for enhanced observations across a number of service areas and the use of high-cost agency staff to support frontline service delivery in areas where there are recruitment challenges; • Agenda for Change Pay Reform programme – including Nursing Band 5-6 regrade, protected learning time and reduction to the working week; • Scot Excel inflationary increases for children’s service are significantly higher than assumed; • There is a risk in relation to recovering recharge income in relation to the LD Assessment and Treatment patients from outwith Ayrshire. These risks will continue to be monitored throughout 2025/26. Absence Management 2.7 Following previous reports of high staff absence rates across a number of services, a programme of work to monitor absence levels and effectively implement relevant policies has resulted in a significant reduction in reported absence levels across the Council during the first quarter of 2025/26. Although the average number of days lost remains high, at 3.07 days lost compared to the target of 2.55 days, this reflects a 9% reduction in total days lost to absence when compared to the same period in 2024/25. Within the Education Service, the number of days lost for teaching staff has reduced by 21% when compared to the previous year. Risks 2.8 The 2025/26 non-teacher pay settlement has been agreed at 4.0%. This compares to the approved budget provision of 3.0%. Negotiations in relation to the 2025/26 teacher pay settlement are currently ongoing. All current projections assume that the additional costs arising from the non-teacher pay settlement and any teacher award in excess of available budgets will be supported by additional Scottish Government funding. Any variation between costs and funding may require the utilisation of Council reserves, with a knock-on effect on future budget gaps. 2.9 Under the terms of the Health and Social Care Integration Scheme, a recovery plan must be agreed to address the projected overspend. There is a risk that, if the recovery plan is not successful, this could have an impact on the level of financial contributions from the funding parties. Housing Revenue Account 2.10 The Housing Revenue Account budgeted for a breakeven position in 2025/26 and an in-year underspend of (£1.510m), (2.3%), is currently anticipated for the year to 31 March 2026. The projected position is summarised in the following table with further details provided in Appendix 7.
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Housing Revenue Account Annual Budget £ million Projection to 31 March 2026 £ million Projected Variance for year (Fav)/Adv £ million Note Employee Costs 5.222 5.222 0.000 Property Costs 25.627 25.574 (0.053) (i) Supplies and Services 2.145 2.166 0.021 Transport and Plant Costs 0.016 0.016 0.000 Administration Costs 2.114 2.116 0.002 Third Party Payments 3.832 3.832 0.000 Transfer Payments 0.177 0.177 0.000 Other Expenditure 0.550 0.550 0.000 Capital Financing 25.549 24.068 (1.481) (ii) Gross Expenditure 65.232 63.721 (1.511) Income (65.232) (65.231) 0.001 Net Expenditure 0.000 (1.510) (1.510) 2.11 Commentary on Significant Movements from the Approved Budget A brief explanation of the significant movements from the previous forecasts is outlined as follows: (i) Property Costs – underspend of £0.053m The projected overspend primarily relates to a projected underspend on responsive repairs as a result of changes in the volume and scope of works, (£0.377m). This has been partly offset by additional Planned and Cyclical Maintenance costs in relation to storm damage, £0.339m. (ii) Capital Financing – underspend of (£1.481m) The projected underspend reflects the current treasury strategy of delaying external borrowing through the utilisation of cash balances, combined with adjustments to profiling within the HRA Capital programme. These funds will be required to support the HRA capital programme in future years. 3. Proposals 3.1 It is proposed that Cabinet agrees to: (a) note the information and financial projections outlined in the report; (b) note the latest financial projection for the Health and Social Care Partnership highlighted at 2.6; and (c) approve the virements detailed in Appendix 8.
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4. Implications/Socio-economic Duty Financial 4.1 General Services The net projection for the year as at 30 June 2025 is a net breakeven position. Housing Revenue Account The net projection for the year as at 30 June 2025 is a net underspend of (£1.510m). Human Resources 4.2 None. Legal 4.3 None. Equality/Socio-economic 4.4 None. Climate Change and Carbon 4.5 None. Key Priorities 4.6 This report directly supports the Council Plan 2023 to 2028 by maximising financial flexibility to support the delivery of our priorities. Community Wealth Building 4.7 None. Islands Communities Impact Assessment (ICIA) 4.8 None. United Nations Rights of the Child (UNCRC) 4.9 None. Consumer Duty 4.10 None.
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5. Consultation 5.1 Progress as outlined in this report has been approved by Executive Directors. Mark Boyd Head of Service (Finance) For further information please contact David Forbes, Senior Manager (Strategic Business Partner), on 01294 324551. Background Papers General Services Revenue Estimates 2025/26 to 2027/28 - Council 26 February 2025 Housing Revenue Account (HRA) Capital Investment Plan, Revenue Budget and Rent Levels for 2025/26 – Council 12 February 2025
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Appendix 1 CHIEF EXECUTIVES BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Chief Executive Chief Executive 146 152 6 4% Total for Chief Executive 146 152 6 4% Financial Services Change Programme 8 8 - 0% Audit, Fraud, Safety & Insurance 677 680 3 0% Corporate Procurement 726 683 (43) (6%) Financial Services 1,383 1,383 - 0% Revenues (573) (573) - 0% Transformation 761 781 20 3% Total for Financial Services 2,982 2,962 (20) (1%) People & ICT Employee Services 846 798 (48) (6%) HR & Organisational Development 1,098 1,173 75 7% 1 ICT 5,034 5,034 - 0% Business Support 1,276 1,276 - 0% Customer Services 4,096 4,096 - 0% Total for People & ICT 12,350 12,377 27 0% Democratic Services Legal & Licensing 454 454 - 0% Policy, Performance & Elections 508 498 (10) (2%) Communications 472 483 11 2% Civil Contingencies 60 60 - 0% Committee Services 427 427 - 0% Member Services 1,521 1,526 5 0% Ayrshire Support Service 511 489 (22) (4%) Information Governance 57 53 (4) (7%) Total for Democratic Services 4,010 3,990 (20) (0%) Totals 19,488 19,481 (7) (0%)
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Appendix 1 Subjective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance £000 £000 £000 Employee Costs 16,575 16,506 (69) (0%) Property Costs 67 67 - 0% Supplies and Services 3,021 3,022 1 0% Transport and Plant Costs 22 22 - 0% Administration Costs 1,548 1,601 53 3% Other Agencies & Bodies 1,937 1,937 - 0% Transfer Payments 861 861 - 0% Other Expenditure - - - - Capital Financing - - - - Gross Expenditure 24,031 24,016 (15) (0%) Income (4,543) (4,535) 8 (0%) Net Expenditure 19,488 19,481 (7) (0%)
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Appendix 1a CHIEF EXECUTIVES BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 People & ICT - HR & Organisational Development 26 50 192% Admin Costs - There is a projected overspend of £0.50m due to Legal Expenses relating to equal pay - Other minor movements 50
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Appendix 2 EDUCATION BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Early Years Education 20,908 20,925 17 0% 1 Primary Education 48,525 48,468 (57) (0%) 2 Secondary Education 65,388 65,313 (75) (0%) 3 Additional Support Needs 21,934 23,449 1,515 7% 4 Central Education 4,825 4,818 (7) (0%) 5 Pupil Equity Fund 4,728 4,728 - 0% Facilities Management 18,876 18,218 (658) (3%) 6 Net Total 185,184 185,919 735 0% Subjective Summary Annual Budget Final Year End Outturn Annual Variance Adverse or (Favourable) % variance £000 £000 £000 Employee Costs - Teachers 105,140 104,846 (294) (0%) Employee Costs - Non Teachers 50,143 49,614 (529) (1%) Property Costs 1,161 1,191 30 3% Supplies and Services 25,462 24,888 (574) (2%) Transport and Plant Costs 103 129 26 25% Administration Costs 272 278 6 2% Other Agencies & Bodies 9,291 11,492 2,201 24% Transfer Payments 580 580 - 0% Other Expenditure - - - Capital Financing 71 71 - 0% Gross Expenditure 192,223 193,089 866 0% Income (7,039) (7,170) (131) 2% Net Expenditure 185,184 185,919 735 0%
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Appendix 2a EDUCATION BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Early Years Education 15,370 (218) -1% Employee Costs: Overall a forecasted underspend of £0.218m. - Teachers:- no variance. - Non Teachers:- forecasted underspend of £0.218m as a result of vacancy management after accounting for budgeted turnover. 5,341 235 4% Third Party Payments: There are forecasted overspends of £0.104m in payments to funded providers due to an increase in hours being accessed. Payments to other Local Authorities is projected to be an overspend of £0.154m as more children are expected to take up Early Years places outwith North Ayrshire than children coming into NAC Early Years establishments. An overspend of £0.024m in Speech Therapy costs is also forecast. 17 Note 2 Primary Education 46,076 (55) 0% Employee Costs : Overall a forecasted underspend of £0.055m - Teachers:- no variance - Non Teachers:- forecasted underspend of £0.055m after accounting for budgeted turnover. (2) Other minor movements. (57) Note 3 Secondary Education 49,430 43 0% Employee Costs : Overall a forecasted overspend of £0.043m - Teachers:- no variance - Non Teachers:- forecasted overspend of £0.043m after accounting for budgeted turnover. 15,353 (118) -1% Supplies and Services: forecasted underspend in PPP unitary charge mostly due to a reduction in energy costs (75) Note 4 ASN 20,064 (380) -2% Employee Costs : Overall a forecasted underspend of £0.380m - Teachers:- forecasted underspend of £0.263m primarily related to timing of staff recruitment supported by additional Scottish Government funding. - Non Teachers:- forecasted underspend of £0.118m reflecting the level of turnover within the service. 1,310 199 15% There is a forecasted overspend of £0.199m on external day placements, as a result of additional children requiring this level of support, and an increase in rates from these establishments. Currently there are 28 children in, or expected in, day placement provision. This service will continue to be monitored as options for alternative service provision are developed. 499 1,746 350% There is a forecasted overspend of £1.746m on external specialist residential placements. Currently there are 12 children in, or expected in, accommodation. Increased pressures on internal care settings as well as changing needs of children and young people have resulted in an increase in the need for external residential settings. Joint working is ongoing with HSCP on the Brighter Pathways Programme to ensure that all options are fully explored to retain young people within their local community where possible. Where this is not possible, a forum has been set up to further discuss those young people who will require care and education provision to support them appropriately. Any additional children who enter Residential Accommodation will increase the future projected overspend. (51) Other minor movements. 1,514 Note 5 Central Education (1,905) (66) 3% Income: There is a forecasted over-recovery of PPP insurance rebate £0.040m and PPP deductions of £0.030m in excess of budget 59 Other minor movements. (7)
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Appendix 2a Budget £000 Projected Variance £000 Variance as % of budget Section Note 6 Facilities Management 15,048 (222) -1% Employee Costs: There is a forecasted underspend of £0.483m primarily due to vacancy management, offset by a budgeted turnover target of £0.261m resulting in a net underspend of £0.222m 946 31 3% Property Costs: There is a forecasted net overspend in washroom supplies/cleaning materials of £0.031m 5,255 (460) -9% Supplies and services: There are forecasted underspends in food and supplies of £0.460m of which £0.056m is in relation to UFSM continuing roll out and £0.475 in kitchen equipment. They are partly offset by an overspend in food costs in other areas of £0.070m (2,409) (39) 2% Income: There is a forecasted under recovery of school meals income of £0.129m. This is partly offset by projected over recovery in Commercial Catering of £0.102m and cleaning/janitorial income of £0.065m. 32 Other minor movements (658) Note 7 General Teacher absence levels are subject to regular review across the service and appropriate actions are being taken to maximise attendance. Average days lost per FTE is 1.92 for the period April-June. Average days lost per FTE for same period last year was 2.43
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Appendix 3 PLACE BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Directorate and Support 849 817 (32) (4%) Neighbourhood Services Roads 7,475 7,475 - 0% Streetscene 5,301 5,301 - 0% Waste Resources 8,344 8,344 - 0% 1 Municipalisation Advertising (123) (123) - 0% Total for Neighbourhood Services 20,997 20,997 - 0% Economic Development, Growth and Investment Economic Policy 336 336 - 0% Employability & Skills 1,755 1,755 - 0% Regeneration 696 696 - 0% Business 539 539 - 0% Growth & Investment 252 252 - 0% Total for Economic Development, Growth and Investment 3,578 3,578 - 0% Sustainability, Transport and Corporate Property Property Management & Investment 1,690 1,729 39 2% Housing Assets & Investment 117 117 - 0% Property Maintenance 4,588 4,588 - 0% Property Running Costs 5,455 5,455 - 0% Energy and Sustainability 6,863 6,863 - 0% Internal Transport 11,152 11,347 195 2% 2 Total for Sustainability, Transport and Corporate Property 29,865 30,099 234 1% Net Total 55,289 55,491 202 0%
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Appendix 3 Subjective Summary Annual Budget Projected Year End Outturn Annual Variance Adverse or (Favourable) % variance £000 £000 £000 Employee Costs 28,220 28,844 624 2% Property Costs 23,023 23,023 - 0% Supplies and Services 4,466 4,466 - 0% Transport and Plant Costs 7,416 7,968 552 7% Administration Costs 559 561 2 0% Other Agencies & Bodies 12,239 12,180 (59) (0%) Transfer Payments - - - 0% Other Expenditure 78 68 (10) (13%) Capital Financing - - - Gross Expenditure 76,001 77,110 1,109 1% Income (20,712) (21,619) (907) 4% Net Expenditure 55,289 55,491 202 0%
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Appendix 3a PLACE BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Waste Services 5,382 653 12% Employee costs: Current sickness absence rates for April to June 2025 are 4.97 days per employee, if projected at these levels to March 2026 this would result in a forecasted annual rate of 19.89 days. A robust absence monitoring process is in place and a dedicated resource has been recruited to monitor and review the absence management process in Waste, through assisting supervisors with absence management meetings, referrals to occupational health etc and to support employees return to work. The statutory nature of the service requires additional resources and/or overtime to cover unforeseen absences resulting in additional costs. To help mitigate against this, resources out-with Waste Collections have received HGV training to help provide cover for collections. An overall review of the Waste service in light of legislative changes and current service demands is ongoing. The absence rates reflect an improving position, however they are still above target rates. 240 265 110% Transport Costs: Additional vehicles are currently in place to deal with ongoing pressures and demands. Transport needs are continuously under review and flexed depending on the operational needs of the service. 6,726 (61) (1%) Third Party Payments: Projected underspends mainly from the organics contract of £0.018m and £0.034m in the Clyde Valley Contract. (4,820) (847) 18% Income: Income from the Extended Producer Responsibility for packaging funds is anticipated to exceed the amount currently included in the Budget. These funds are due to be received in 3 tranches from November 2025 and will be allocated to cover chargeable disposal costs. In 2025/26 these funds will help address the pressures faced by the service and support further investment to meet operational needs and deliver service improvements. Further details around levels of anticipated income and investments will be provided during the year. This income is partially offset by a projected under-recovery in purple bin contract income of £0.082m due to reductions in recyclate market prices, this contract is currently being retendered. (10) Other minor movements. - Note 2 Internal Transport 1,774 14 1% Employee Costs: There is a projected overspend of £0.014m due to turnover target not being fully achieved and additional overtime costs. This has been partially offset by underspends due to Mechanic vacancies. An employee workforce planning exercise is to be carried out. 1,305 225 17% Repairs & Maintenance: There is a projected overspend of £0.225m due to repairs being outsourced as a result of difficulties recruiting Motor Mechanics, as well as price increases and maximising the life of assets due to suitable replacement vehicle lead times. (104) (100) 96% Income: There is a projected over-recovery of £0.050m in bus transport income and a projected over-recovery of £0.050m in hire of pool vehicle income which will support overspends in repairs and maintenance as end of life vehicles in pool are being retained for longer. 56 Other minor movements 195
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Appendix 4 COMMUNITIES AND HOUSING BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Directorate and Support 152 152 - 0% Housing and Public Protection Building Services (2,550) (2,550) - 0% 1 Planning Services 225 225 - 0% 2 Protective Services 1,942 1,942 - 0% Other Housing 2,863 2,863 - 0% 3 Total for Housing and Public Protection 2,480 2,480 - 0% Connected Communities 11,872 12,158 286 2% 4 Net Total 14,504 14,790 286 2% Subjective Summary Annual Budget Projected Year End Outturn Annual Variance Adverse or (Favourable) % variance £000 £000 £000 Employee Costs 25,063 25,193 130 1% Property Costs 2,973 3,129 156 5% Supplies and Services 6,801 6,801 - 0% Transport and Plant Costs 973 973 - 0% Administration Costs 307 307 - 0% Other Agencies & Bodies 11,148 11,148 - 0% Transfer Payments - - - 0% Other Expenditure 104 104 - 0% Capital Financing - - - Gross Expenditure 47,369 47,655 286 1% Income (32,865) (32,865) - 0% Net Expenditure 14,504 14,790 286 2%
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Appendix 4a COMMUNITIES AND HOUSING BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Building Services 10,792 170 2% Employees: a projected overspend in employee costs of £0.170m. This is primarily due to a review of grading within the service and a projected increase in the pay uplift as per current union negotiations. 5,603 (96) (2%) Supplies & Services: a projected underspend in materials of £0.096m. This is due to changes in the income profile detailed below but primarily due to reductions in Responsive Repairs and Void bathrooms. 3,287 327 10% Third party payments: a projected overspend in third party payments of £0.327m. This is due to an overspend in payment to contractors as a result of a carry forward of storm damage works from the previous financial year. (23,265) (404) 2% Income: a projected over recovery in income of £0.404m. This is primarily due to an increase in Responsive Repairs income of £0.400m as a result of an increase in storm damage works carried forward from last financial year partially offset by a reduction in other responsive repairs and a 5% saving on the SORs. There is also an increase of £0.175m in Planned repairs due to increase timber and damp works. This is partially offset by a reduction of £0.150m in Projects, mainly due to reduced numbers in void bathrooms and wetrooms. 3 Other minor movements - Note 2 Connected Communities 6,263 130 2% Employee Costs: a projected overspend of £0.130m is a result of revised programming of implementation of the approved saving for the libraries 20% reduction efficiencies target with work ongoing as part of the Land and Property review. 258 156 60% Property Costs: a projected overspend of £0.156m due to storm damage repairs at Eglinton Country Park. 156
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Appendix 5 OTHER CORPORATE ITEMS BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Strathclyde Passenger Transport 2,262 2,254 (8) (0%) SPT Concessionary Fares 291 291 - 0% Ayrshire Joint Valuation Board 1,002 1,002 - 0% 3,555 3,547 (8) (0%) Other Corporate Costs Pension Costs 1,895 1,895 - 0% Central Telephones 350 350 - 0% Other Corporate Items (incl Transformation Costs, Bad Debt Provision, External Audit fees and other centrally held funding.) 18,224 17,358 (866) (5%) 1 Insurance Account 342 342 - 0% Housing Benefits 2,870 2,944 74 3% 2 27,236 26,436 (800) (3%)
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Appendix 5a OTHER CORPORATE ITEMS BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Other Corporate Items 18,224 (866) -5% The projected underspend is primarily related to centrally held inflationary cost provisions, which are being applied to offset pressures reported across other services (£0.394m), additional income from employee benefit schemes (£0.278m)and additional income to support the administration of Housing Benefit and Discretionary Housing Payments (£0.194m). (866) Note 2 Housing Benefit 2,870 74 3% Projected overspend of £0.074m due to Housing Benefit Overpayment Recovery Projections 74
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Appendix 6 MISCELLANEOUS ITEMS BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % variance Note No £000 £000 £000 Financing Charges 14,569 14,569 - - Contribution to Loans Fund Reserve 8,945 8,945 - - Scottish Government Funding (390,242) (390,242) - - Council Tax (72,009) (72,425) (416) 1% 1 Use of Earmarked Funds (4,074) (4,074) - - Net Total (442,811) (443,227) (416) 0% Growth in the Council Tax base has resulted in the addition of 292 dwellings, including 63 properties previously registered as self catering holiday units for NDR purposes, and is reflected in the additional income. The introduction of the Second Homes levy has resulted in the reinstatement of 101 properties as primary residences during the first 3 months of the financial year. The impact of this policy will continue to be monitored throughout the remainder of the year. Note 1 Council Tax
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Appendix 7 HOUSING REVENUE ACCOUNT BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £ £ £ Employee Costs 5,222 5,222 0 0% Property Costs Responsive Repairs 7,406 7,030 (376) (5%) Void Repairs 4,656 4,647 (9) (0%) Planned and Cyclical Maintenance 6,047 6,386 339 6% Aids and Adaptions 1,792 1,792 0 0% Other property costs 5,726 5,719 (7) (0%) Total for Property Costs 25,627 25,574 (53) (0%) 1 Supplies & Services 2,145 2,166 21 1% Transport Costs 16 16 0 0% Administration Costs 2,114 2,116 2 0% Third Party Payments 3,832 3,832 (0) (0%) Transfer Payments 177 177 (0) (0%) Other Expenditure 550 550 (0) (0%) Capital Financing Costs 25,549 24,068 (1,481) (6%) 2 Gross Expenditure 65,232 63,721 (1,511) (2%) Income Council House Rents (62,568) (62,568) 0 (0%) Other Rents (541) (541) (0) 0% Recharges (1,212) (1,210) 2 (0%) Other Income (911) (912) (1) 0% Total Income (65,232) (65,231) 1 (0%) Net Expenditure 0 (1,510) (1,510)
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Appendix 7a HRA BUDGETARY CONTROL 2025/26 REPORT FOR THE 3 MONTHS TO 30 JUNE 2025 Budget £000 Variance £000 Variance as % of budget Note 1 25,627 (53) 0% (53) Note 2 25,549 (1,481) -6% (1,481) B/fwd from 2024/25 Transfer to / from Reserves Use of Earmarked sums Earmarking of in year surplus Funding of Capital Projects Projected Balance at 31/03/26 £m £m £m £m £m £m 13.213 - - 0.029 - 13.242 - - - 1.481 - 1.481 5.000 - - - - 5.000 2.000 - - - - 2.000 1.758 - - - - 1.758 0.170 - - - - 0.170 22.141 - - 1.510 - 23.651 Council House Building Fund Sustainability Fund Transformation Programme Tenant led budget Unearmarked HRA Loans Fund Section Property Costs A projected underspend of £0.053m in Property costs. This is primarily due to a projected underspend of £0.377m in Responsive Repairs as a result of a change in the volume and scope of the works. This is partially offset by an overspend of £0.339m in Planned and Cyclical Maintenance due to storm damage works carried over from last financial year as result of adverse weather conditions early in 2025. HRA reserves and balances Capital Financing Costs A projected underspend of £1.481m in capital financing costs reflects continuing strategy to delay new external borrowing by utilising cash balances, resulting in savings on external interest costs, changes in the profile of the capital programme and projected investment income returns.
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Appendix 8 Education YMI - Employee Costs T 0.092 YMI - Transport Costs T 0.002 YMI - Supplies and Services T 0.010 YMI - Third Party Payments T 0.086 YMI - Income T -0.190 Child Poverty Stategy Team - Employee Costs T 0.189 Child Poverty Stategy Team - Supplies and Services T 0.012 Child Poverty Stategy Team - Income T -0.201 ASN - Third Party Payments P 0.130 ASN - Income P -0.130 0.000 Place Employability - Third Party Payments P 0.121 Employability - Employee Costs P -0.101 Employability - Supplies and Services P -0.016 Employability - Admin Costs P -0.002 Employability - Transport Costs P -0.002 Employability - Third Party Payments T 3.103 Employability - Employee Costs T 0.819 Employability - Supplies and Services T 0.061 Employability - Admin Costs T 0.024 Employability - Transport Costs T 0.013 Employability - Income T -4.020 0.000 Communities & Housing Other Housing - Admin Costs P 0.007 Other Housing - Income P -0.412 Other Housing - Other Expenditure P 0.183 Other Housing - Property Costs P 0.133 Other Housing - Supplies & Services P 0.033 Other Housing - Third Party Payments P 0.016 Other Housing - Transport Costs P 0.002 Other Housing - Employee Costs P 0.038 HRA - Admin Costs T 0.050 HRA - Employee Costs T -0.225 HRA - Property costs T 0.391 HRA - Income T -0.216 Community Development - Employee Costs T 0.536 Community Development - Transport Costs T 0.003 Community Development - Administration Costs T 0.001 Community Development - Supplies and Services T 0.064 Community Development - Third Party Payments T 0.035 Community Development - Income T -0.639 0.000 0.000 Budget Management - 30 June 2025 Virement/Budget Adjustment Requests 2025/26 Perm (P) / Temp(T) Virement £m Directorate Total £m
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Integration Joint Board 21st August 2025 Subject: 2025-26 – Month 3 Financial Performance Purpose: To provide an overview of the IJB’s financial performance as at Month 3 (June). Recommendation: It is recommended that the IJB: (a) notes the overall integrated financial performance report for the financial year 2025-26 and the current overall projected year- end overspend of £5.187m reducing to £1.175m after planned recovery actions; (b) notes the progress with delivery of agreed savings; (c) approves the actions which are being taken to progress financial recovery and that an updated recovery plan will be presented to the next IJB; and (d) notes the remaining financial risks for 2025-26; Direction Required to Council, Health Board or Both Direction to: - 1. No Direction Required X 2. North Ayrshire Council 3. NHS Ayrshire & Arran 4. North Ayrshire Council and NHS Ayrshire & Arran Glossary of Terms NHS AA NHS Ayrshire and Arran HSCP Health and Social Care Partnership MH Mental Health MDT Child & Adolescent Mental Health Services BRAG Blue, Red, Amber, Green UNPACS UNPACS, (UNPlanned Activities) – Extra Contractual Referrals NRAC NHS Resource Allocation Committee PAC Performance and Audit Committee MHOF Mental Health Outcome Framework MDT Multi-Disciplinary Team
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1. EXECUTIVE SUMMARY 1.1 The report provides an overview of the financial position for the Partnership and outlines the projected year-end outturn position informed by the projected expenditure and income commitments; these have been prepared in conjunction with relevant budget holders and services. It should be noted that, although this report refers to the position at the end of June further work is undertaken following the month end to finalise projections, therefore the projected outturn position is as current and up to date as can practicably be reported. 1.2 The projected outturn is a year-end overspend of £5.187m (1.5%) reduced to £1.175m through already identified financial recovery actions. There is an increasing risk to achieving financial balance during 2025-26, the projected outturn position is summarised below with the residual risk following already identified financial improvement actions: TOTAL Health/ NHS AA Social Care/NAC Projected Overspend @ mth3 5.187 2.271 2.916 Financial Recovery Plan Projections (4.012) (1.752) (2.260) Residual Risk 1.175 0.519 0.656 The Integration Scheme describes the required approach where there is a projected overspend on the IJB integrated budget, which includes the requirement to agree a recovery plan to balance the overspending budget. Only if the recovery plan is unsuccessful will the Health Board and Council consider making available interim funds. The projection assumes all mitigations and controls established in 2024-25 continue throughout 2025-26 as it is recognised that the same uncertainty and risks remain into 2025-26 and there needs to be tight grip and control over expenditure overall. 1.3 From the core projections, overall, the main areas of pressure are: care at home, residential placements for children, physical disability care packages, supplementary staff in wards, staff costs in Montrose House and Unplanned Activities (UnPACs) within the lead partnership for mental health. 1.4 The projected IJB outturn position has been adjusted to reflect the impact of Lead Partnership services. The overspend in relation to North Lead Partnership services for Mental Health is not fully attributed to the North HSCP as a share has been allocated to East and South HSCPs, similarly the impact of the outturn on East and South led services has been shared with North, both on an NRAC basis in line with the agreed risk sharing mechanism. There is a requirement for the 3 IJBs to be aware of the position for Lead Partnership services and plans to deliver services from
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within allocated budget, on that basis further information will be brought forward with further detail on Lead Partnership services. 1.5 Since the setting of the budget in March 2025 the 2025/26 financial position has been adversely impacted by the below factors out-with the control of the IJB. • National Care Home Contract (NCHC) – the recent increase to the NCHC rate to reflect the impact of the nursing pay award resulted in an additional unfunded cost of £0.175m. • NHS Board allocation for the Employers National Insurance increase confirmed at 60% of funding – full year impact £0.664m • The current allocation for the Agenda for Change costs in relation to the reduced working week are currently being queried with the NHS finance team to ensure we receive our ‘fair share’ of the funding. The current funding allocated is £0.659m, the cost of covering all reduced hours is £1.497m, currently calculating actual cover costs and will request NHS AA review funding allocation. • Pay settlements for both NHS and Local Government staff have been agreed for 2025/26, the current assumption is that the shortfall between budget planning assumptions and actual settlements will be fully funded. 2. CURRENT POSITION 2.1 The report includes an overview of the financial position including commitments against the available resource, explanations for the main budget variances and an update on progress in terms of savings delivery. 2.2 FINANCIAL PERFORMANCE – AT MONTH 3 At month 3 against the full-year budget of £342.146m there is a projected year-end overspend of £5.187m (1.5%). The Integration Scheme outlines that there is an expectation that the IJB takes account of the totality of resources available to balance the budget in year. Following this approach, an integrated view of the financial position should be taken, however it is useful to note that this overall position consists of a projected overspend of £2.916m in social care services and a projected overspend of £2.271m in health services. Appendix A provides the financial overview of the Partnership position. The sections that follow outline the significant variances in service expenditure compared to the approved budgets. The projections for some areas will be subject to fluctuations as they depend on recruitment plans for new funding and also the capacity of providers to take on work. Appendix F provides information on the costs of bank and agency staff.
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2.3 Health and Community Care Services Against the full-year budget of £98.721m there is a projected overspend of £4.124m (4.2%) and the main variances are: a) Care home placements – net projected overspend of £0.060m. This includes a provision for an average of 7 interim beds and reflects the recent increase to the NCHC to reflect the impact of the nursing pay award resulted in an additional unfunded cost of £0.175m. The budgeted number of permanent placements was 765 and at month 3 there were 783 placements resulting in a projected overspend of £0.616m. The plan to manage down the number of permanent placements to reach the target is challenging due to the need to minimise delayed discharge from hospital and to continue to support those in critical and substantial need in the community. The overspend is partially offset by income recovered from charging orders which is projected to be £0.556m over recovered. This income is challenging to predict as it depends on the length of the legal process and time taken to sell the property that the charging order is registered to. b) Care at home is projected to be £1.641m overspent. The position reflects the cost of meeting the significant demand and level of provision for care at home support. c) Physical Disability Services – projected overspend of £0.923m split as follows: £1.268m over in residential placements, £0.178m under in direct payments and £0.167m under in community care packages. d) Integrated Island Services is projected to overspend by £0.266m. The most significant variance is a projected overspend at Montrose House of £0.189m which relates to the net overspend on agency staff (i.e. net of underspend on employee costs) and overspends across property, continence and medical supplies, admin and transport. Arran Patient Transfer contract is projected to overspend by £0.040m. e) Specialist Rehab wards – projected overspend of £0.214m (Redburn ward £0.253m overspend and Douglas Grant £0.039m underspend). The overspend is due to cover costs for vacancies as well as supplementary staffing for patients who require one to one support. f) Wards 1 and 2 – Projected overspend of £0.827m. The overspend is due to increased use of supplementary staffing. All rehabilitation wards are operating at 100% occupancy supporting a high level of patient needs/complexity, which places pressure on staffing levels and the use of bank and agency staff to support additional patient observations. The senior manager has developed an action
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plan which will reduce this overspend and the reduction is reflected in the recovery plan. g) District Nursing – projected to overspend by £0.100m mainly due to an overspend on continence supplies. 2.4 Mental Health Services Against the full-year budget of £114.884m there is a projected overspend of £0.940m (0.8%) prior to the re-allocation of the Lead Partnership variance to East and South HSCP. The main variances are: • Learning Disabilities are projected to underspend by £0.424m mainly due to community care packages (£0.886m under), direct payments (£0.335m over) and residential placements (£0.064m over). This improvement reflects the positive impact of assertive reviews of care packages and increased clawbacks from direct payments. • Community Mental Health services are projected to underspend by £0.095m across community care packages (£0.527m under), direct payments (£0.168m over), residential placements (£0.381 over) and Nethermains (£0.103m under). The main reason for underspend in community packages is the availability and capacity of adult community providers to deliver new packages of care. • There is a projected underspend of £0.353m in relation to the cost of Hospital Based Complex Continuing Care (HBCCC), this reflects the impact of change in provision for these services. There were plans to reinvest this in the service, but these plans are on hold as the funding is needed to contribute to the recovery plan. • The Lead Partnership for Mental Health is projected to be £1.806m overspent and the main variances are as follows: • Adult Inpatients – projected overspend by £0.372m due to overspends in supplementary staff for enhanced observations (1:1 and 2:1) and use of bank staff. There is an overspend of £0.159m at month 3 but this is partially offset by a recharge to another HSCP on a cost basis for an outwith authority placements which has incurred additional costs in relation to usage of supplementary staffing due to sustained enhanced observations. There is a favourable impact from the opening of the adult mental health assessment hub which has seen the adult inpatient areas with reduced occupancy. • The UNPACS (Unplanned Activities) budget – projected overspend of £1.369m based on current placements. This reflects two new placements agreed at the high-cost care package group in July 2025. UnPACS placements are for individuals with very specific needs that
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require a higher level of security and/or care from a staff group with a particular skill set/competence. There are no local NHS secure facilities for women, people with a learning disability or people with neurodevelopmental disorder. This can necessitate an UNPACs placement with a specialist provider which can be out-of-area. The nature of mental health UNPACs spend is that it is almost exclusively on medium- or long-term complex secure residential placements which are very expensive so a small change in placements can have a high budgetary impact. Due to the complexity and risk involved, transitions between units or levels of security can take many months. Applications to approve a placement are made to the Associate Medical Director for Mental Health who needs to be satisfied that the placement is appropriate and unavoidable prior to this being agreed. • Learning Disability Services – projected to overspend by £0.101m. This relates to the potential delays in achieving the saving from Trindlemoss moving from a nursing to social care model. The progress with this was impacted by the requirement to close Ward 7A. It is assumed that Ward 7A will be online as the use of bank staff will reduce. • Elderly Inpatients – projected overspend of £0.264m due to the use of supplementary staffing. The elderly mental health wards continue to operate at full occupancy and at times with waiting lists, with several patients who are on enhanced observations and bank costs remain high. • Eating Disorders – projected to overspend by £0.129m due to the staffing level being higher than the funding allocation. This is being considered alongside the overall resource allocation. • Enhanced Mental Health Outcome Framework – following the 2024/25 review there was £0.275m of unallocated funds. These were to be reinvested this in the service, but these plans are on hold as the funding is needed to contribute to the recovery plan. • Psychiatry – is projected to overspend by £0.269m mainly due to junior doctor costs. A mitigation plan is being developed and the rota for junior doctors is being reviewed. • MH Pharmacy – is projected to overspend by £0.396m due to increased demand and cost of medicines and in particular the cost of Buvidal. This overspend is after investing £0.510m on a Pan Ayrshire basis (£0.170m per HSCP).
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• Action 15 – is projected to overspend of £0.268m due legacy costs from the 2024/25 review of funding. There are £0.487m of reserves held for this and these will be requested as part of the recovery plan. Innovation Fund – projected underspend of £0.025m assuming that the posts to be redeployed as part of the EMHOF review are actioned. • The turnover target for vacancy savings for the Lead Partnership is held within the Lead Partnership as this is a Pan-Ayrshire target. There is a projected over recovery of the vacancy savings target of £0.701m in 2025-26. Further information is included in the table below: Vacancy Savings Target (£1.160m) Projected to March 2026 £1.861m Over/(Under) Achievement £0.701m 2.5 Children and Justice Services Against the full-year budget of £45.781m there is a projected overspend of £2.530m (5.5%) and the main variances are: a) Care Experienced Children and Young People is projected to overspend by £2.857m. Some of these costs are offset by the contribution from the Home Office for Unaccompanied Asylum-Seeking Children which is detailed below. The main areas within this are noted below: • The children’s residential placements are projected to overspend by £2.728m based 32 placements in month 3. This demonstrates an increase of 4 places since the start of the financial year. There are a number of factors leading to this challenging position: o We have 32 places available in our internal children’s houses, due to demand these have been operating at 100% occupancy or over for some time, leading to increased use of external placements where residential care is required. o There remains an acute shortage of foster carers leading to residential care being necessary in emergency placement situations. o The requirement to support Unaccompanied Asylum-Seeking Children (UASC) under the National Transfer Scheme and to support trafficked young people who have been identified in North Ayrshire. o A number of young people in residential care have requested Continuing Care, whereby a young person can remain in their placement until age 21. o Where appropriate young people are placed to meet their educational needs, the cost of Residential School Placements in the most cases is shared 50/50 with Education services.
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o Contractual inflation has still to be agreed for the majority of placements and it is likely that this will increase the projected costs of residential places which is outwith the control of the service. o Children’s Services are continuing to work with other services including Education and Housing to address the challenges through the work of the ‘Brighter Pathways’ Programme Board and associated workstreams. • Looked After and Accommodated Children (fostering, adoption, kinship etc) is projected to be £0.919m underspent. • Children with disabilities – there is a net projected overspend of £0.866m across residential placements (£1.312m over), direct payments (£0.312m under) and community packages (£0.134m under). • Residential respite – placements are overspent by £0.073m. These short- term placements are used to prevent an admission to full time care or to avoid placement breakdown. • Employee costs – are projected to overspend by £0.150m, largely due to staffing levels in the children’s houses and regrading of posts. • Care Leavers – projected underspend of £0.071m in rent costs. • Section 29 Payments (Throughcare Team) are projected to overspend by £0.064m. b) Head of Service – is projected to underspend by £0.548m. This consists of a projected overspend of £0.196m to the previous saving in relation to the staff reconfiguration in the children’s houses which was not achieved in 23-24 or 24- 25 and this is offset by the grant funding in relation to Unaccompanied Asylum- Seeking Children (UASC), which is projected to amount to £0.792m and which contributes to costs incurred across a number of C&F service areas. c) C&F Health Team – is projected to overspend by £0.121m mainly in relation to the Band 6 to 7 regrade for Health Visitors and the progression of posts up the Band 7 scale. Part of this recurring cost has been incorporated into budget pressures for 2025/26. 2.6 ALLIED HEALTH PROFESSIONALS (AHP) The non-employee costs element of the AHP services are projected to be on-line. All underspends in employee costs have contributed to payroll turnover.
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2.7 CHIEF SOCIAL WORK OFFICER This is projected to underspend by £0.205m. The carers contract is projected to underspend by £0.050m and there is an over-recovery of income in Learning and Development for social work student placements. 2.8 MANAGEMENT AND SUPPORT Management and Support Services are projected to underspend by £1.115m and the main areas of variance are: • There is projected slippage on the LD and MH transition funding of £0.246m due to delays in children transitioning into adult services. This involves complex planning by services with service users and families and can change over time based on assessed need when moving into adult services. • The 2024-25 budget included a budgeted deficit on the social care side of £0.437m which is offset by a budgeted surplus of £0.437m on the health side of the budget. • There is also a balance of overachieved savings of £0.061m as a result of the 25/26 budget decision • NHS shortfall in savings of £0.406m which is not coded to specific areas and held centrally until recurring savings can be identified. • An over-recovery of payroll turnover of £1.200m for social care services and an over-recovery of £0.403m for health services as outlined in the table below. The turnover targets and achievement for the financial year for Health and Social Care services outwith the Lead Partnership is noted below: Social Care Health Vacancy Savings Target (£3.400m) (£1.567m) Projected to be achieved by March 2026 £4.600m £1.970m Over/(Under) Achievement £1.200m £0.403m The areas contributing to the health and social care vacancy savings are spread across a wide range of services with vacancy savings being achieved in most areas. As part of the recovery plan, the vacancy scrutiny group has been enhanced with the Heads of Service and professional leads attending. Each post is scrutinised and filled only where deemed necessary with a recruitment freeze now implemented for all non-essential posts. For 2025/26 there will be a further recruitment delay with vacancy scrutiny approved vacancies being held for four weeks before they are advertised to create more payroll turnover. This will be for all vacancies except clinical or registered services vacancies or those which will incur cover costs.
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The turnover target for the North Lead Partnership for Mental Health services is detailed separately within the Lead Partnership information at section 2.4. 2.9 Savings Progress a) The approved 2025-26 budget included £4.019m of savings. BRAG Status Position at Budget Approval £m Position at Month 3 £m Red - - Amber 2.984 2.148 Green 1.035 0.998 Blue - 0.873 TOTAL 4.019 4.019 b) The main area to note is that the shortfall in the day care saving – the recommendations following the Older People’s Day Service Review were presented to the IJB in June 2025. The IJB supported a proposed model of day services which does not deliver the full savings target with a shortfall of £95k. The savings target will be re-adjusted for future monitoring. c) The Chief Officer presented a proposal to the Joint Staffing and Recruitment Panel in June 2025 to revise the leadership structure for the IJB finance team which includes the removal of the Head of Service position. These supported changes will deliver a saving of £101k which will be added to the plan and compensate for the reduction in recurring savings from the day care review. Appendix B provides an overview of those service changes which do have financial savings attached to them and the BRAG status around the deliverability of each saving. 2.10 Budget Changes The Integration Scheme states that “either party may increase it’s in year payment to the Integration Joint Board. Neither party may reduce the payment in-year to the Integration Joint Board nor Services managed on a Lead Partnership basis…. without the express consent of the Integration Joint Board.” Appendix C highlights the movement in the budget position following the initial approved budget. Reductions Requiring Approval: Ref Description Amount (£000) 1 ICT Budget Transfers (0.005) 2 Development of People working in Childrens SW – Children’s Social Care Uplift for Commissioned Services (0.390)
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3 Prescribing CRES (saving) (0.715) 4 Training Grade Adjustment – April and May (0.071) 5 NAHSCP contribution to pan Ayrshire Vision Support Service (South Lead) (0.005) 6 NAHSCP contribution to Pan Ayrshire Community Store (South Lead) (0.155) 2.11 Pan Ayrshire Lead Partnership services and Large Hospital Set Aside Lead Partnerships: - The IJB position is adjusted to reflect the impact of Lead Partnership services. The outturn for all Lead Partnership services is shared across the 3 Partnerships on an NRAC basis. The outturn in relation to North Lead Partnership services is not fully attributed to the North IJB as a share is allocated to East and South Partnerships; similarly, the impact of the outturn on East and South led services is shared with North. At Month 3 the MH lead partnership is projected to overspend by £1.806m (£0.591m NRAC share for East and £0.517m for South). South HSCP (month 3 info) – projected overspend of £0.134m of which £0.050m will be allocated to North. The variance is mainly due to an overspend of £0.080m in the community store. This includes the costs of replacing mattresses, repairs and maintenance contract and equipment costs. There is also a projected overspend of £0.058m in the Family Nurse Partnership as the SG funding was based on the mid- point of the salary scale and all post are now at the top point of the scale. This will be a pressure in 2026/27. East HSCP (month 2 info) - projected overspend of £0.106m (of which £0.040m will be allocated to North). The main variances are: • Primary Care (including Dental) projected overspend of £0.673m. This is due to increased spend on Primary Care Contracting and Support £0.408m, mainly due to ongoing additional costs in Diabetic Retinopathy, additional Consultant costs and additional costs at Community Hospitals. In addition, there are projected increased costs in Primary Medical Services £0.581m due to additional staffing costs, as well as in Ayrshire Urgent Care Services £0.047m. These additional costs are partially offset by staffing savings in Dental services £0.363m. • There are projected additional costs in Prison and Police Healthcare £0.093m, mainly due to prescribing. • The projected overspend in Other Lead Services £0.116m, relates to additional staffing costs in Area Wide Evening Services. Work is being undertaken to continue to reduce costs in the current year. • The additional pressures in Lead Partnership services highlighted above are partially offset by staffing savings in pan-Ayrshire Allied Health Professions
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Services £0.774m. This is based on current vacancies however this will potentially reduce over the course of the year as posts are recruited to. Overall, East Ayrshire hosted services are projected to overspend by £0.106m at this early stage of the financial year. Work will be undertaken to reduce costs in areas overspending within hosted services over the course of 2025/26. Set Aside: - Work has been undertaken with partnerships to progress and develop set aside arrangements to fully implement the legislative requirement. This includes arrangements in relation to the use of Directions, Joint Commissioning Plans and overall progression towards fair share allocations of resources. Further work has been undertaken through the Ayrshire Finance Leads group to establish baseline resources for each partnership and how these compare to the NRAC “fair share” of resources. Ayrshire Finance Leads have now agreed a baseline methodology for set aside budgets which involves using the four full years prior to the pandemic, 2016/17 – 2019/20 inclusive. The HSCPs require to agree their final share of the baseline with each other, however the aggregate will remain unchanged. The table below shows the cost of the historic baseline at 2024/25 prices. The 2025/26 actual usage information is not known until later in the year. IJB Baseline at 2024/25 prices (£) East 31.870 North 39.966 South 34.488 Total 106.324 The annual budget for Acute Services is £485.7 million. The directorate is overspent by £7.4 million after 3 months. This was caused by overspends on medical and nursing staff, together non pay overspends on equipment and supplies. These are required due to the level of operational pressure experienced. Unfunded beds contributed an overspend of £1.7 million after 3 months. Within the overall £7.4 million overspend Medicine are over by £3.0 million, Emergency Care by £2.7 million, Surgery by £0.7 million, Labs and Diagnostics by £1.2 million and Women and Children by £0.6 million. Underspends on other budgets of £0.8 million make up the difference.
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There is a material underlying deficit caused by: • Length of Stay (LoS) and emergency admission rates in NHS Ayrshire and Arran acute hospitals are above the Scottish average. • High expenditure on medical and nursing agency staff, high rates of absence and vacancies causing service pressure. • Delayed transfers of care and high acuity of patients. The IJBs and the Health Board work closely in partnership to maintain service and improve performance. In respect of Lead Partnership Services, the 3 Chief Officers and CFOs have met to consider improvements in the reporting and visibility of financial and operational performance for those services which we lead or are led by another HSCP. Actions have been agreed to develop more regular shared information to be shared across all 3 IJBs with an intention to incorporate this further detail into future financial monitoring reports during 2025/26. 2.12 FINANCIAL RISKS There are a number of financial risk areas that impact or may impact on the financial position. • Current overspend areas, especially in low volume / high-cost services e.g. Children’s residential placements, UNPACs, and supplementary staffing across community, mental health and learning disability wards. • Growing demand for services. • Staff recruitment and retention challenges across a number of service areas. • The expectation that performance will continue to be maintained or improved despite the significant resource challenges. • Ongoing delivery costs of Scottish Government policy directives, particularly where these are not fully funded or inflation proofed. • Both NHS and Local Government pay awards are settled, these are both higher than the budget assumptions for 2025-26, if the pay awards are not fully funded then this will present an in-year cost pressure. • Unearmarked reserves are depleted, there is no scope to absorb in-year variances, with any overspends requiring additional funding from partners. • The ongoing review of the Integration Schemes, where there is a focus on financial arrangements and risk share. • The wider system financial challenges and impact across the whole system, for example the financial position of NHS AA and the decisions taken to reduce the Board’s deficit may have impacts on other parts of the health and care system.
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• Removal of brokerage for NHS Boards, NHS AA have been asked by Scottish Government to deliver further financial improvement beyond their Board approved financial plan. • The overall sustainability of commissioned care providers, with eNICs compounding historic challenges re financial sustainability, there is a heightened risk of provider failure leading to handing back of care and contracts. • The ongoing ability to source packages of care for service users. • Progress with the work to develop set aside arrangements and the risk sharing arrangements agreed as part of this. • The recurring underlying levels of overspend which may impact on the Partnership’s ability to continue to sustain service levels in the future. • The use of supplementary staffing for enhanced observations across a number of service areas and the use of high-cost agency staff to support frontline service delivery in areas where there are recruitment challenges. • Agenda for Change Pay Reform programme – including Nursing Band 5-6 re- grade, protected learning time and reduction to the working week. • Scot Excel inflationary increases for children’s service are significantly higher than assumed. • There is a risk in relation to recovering recharge income in relation to the LD Assessment and Treatment patients from outwith Ayrshire. These risks will continue to be monitored during 2025-26. 2.13 RESERVES The IJB opening reserves position, subject to completion of the 24/25 audit, is summarised in the table below. General Fund Reserve Earmarked Reserves Total Unearmarked External Funding HSCP £m £m £m £m Balance – 1 April 2025 - 2.381 0.780 3.161 Anticipated Drawdown - (2.381) (0.780) (3.161) Balance – 31 March 2026 - - - - The £0.780m HSCP earmarked reserve relates to the Service Redesign and Change Fund which is fully committed in 2025/26. Further detail on the reserves is given in Appendix D.
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2.14 Financial Recovery Plan The IJB set a balanced budget for 2025/26 on 20th March 2025. This did not include any draw on reserves but did include the approval of £4.019m of savings to achieve financial balance. Services will continue to work towards implementing the recovery plan to deliver cost reduction targets while carefully managing the level of risk. This will include the preparation of equality impact assessments. The management actions and governance framework outlined below which were agreed in 2024/25 will continue throughout 2025/26: PREVIOUSLY AGREED MANAGEMENT ACTIONS/CONTROLS: • Review of expenditure authorisation levels across the Partnership and escalation of specific decisions to senior officers. In particular, a new governance group has been introduced, involving the Director and Heads of Service, to oversee the agreement of higher value packages of care (above £40,000 per annum). • Staff communication in relation to discretionary/non-essential spend. • Review of temporary posts and robust vacancy management/approval. The vacancy scrutiny group now has representation from all of the Heads of Service and a recruitment freeze will be implemented for all but essential frontline posts. • Restrictions on all but essential overtime working. • Ongoing review of future year savings or transformation programmes to identify scope for acceleration. • Maximise opportunities from the recently reopened Independent Living Fund (ILF) Scotland. PREVIOUSLY AGREED GOVERNANCE MEASURES: • Establishment a ‘Finance Working Group’, chaired by the IJB Chair or Vice Chair. The Director and Heads of Service are members of the group. It meets monthly to facilitate increased oversight and scrutiny of the financial position and transformation programme as well as detailed budget planning for future financial years. • Strengthened support from Finance Team to front line services and increased engagement with Heads of Service and Senior Management Teams, including line by line reviews of all budget areas. PROPOSED ADDITIONAL MANAGEMENT ACTIONS/CONTROLS: In addition to these measures further control measures have been agreed for 2025/26 to enhance the scrutiny of the overspend and support the recovery plan.
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These are: • Recruitment delay – there will be a recruitment drag with vacancy scrutiny approved vacancies being held for four weeks before they are advertised to create more payroll turnover. This will be for all vacancies except clinical or registered services vacancies or those which will incur cover costs. • High-cost care package group – the remit of this group will be expanded to include care packages for children with a disability and all UNPACs placement requests. • Oversight group for looked after and accommodated children in residential care – this group meets fortnightly to actively review all placements PROPOSED RECOVERY ACTIONS AT MONTH 3: • The proposed recovery action is outlined in Appendix E. This includes a mix of cost reduction targets across various services and a drawdown of all of the reserves held for Action 15 and the Enhanced Mental Health Outcome Framework. The reduces the projected overspend per below: TOTAL Health/ NHS AA Social Care/NAC Projected Overspend @ mth3 5.187 2.271 2.916 Financial Recovery Plan Projections (4.012) (1.752) (2.260) Residual Risk 1.175 0.519 0.656 • This plan will be reviewed each month and further recovery actions will be presented to the IJB for approval. PROPOSALS 3.1 Anticipated Outcomes Continuing to closely monitor the financial position will allow the IJB to take corrective action where required to deliver services in 2025-26 from within the available resource, thereby limiting the financial risk to the funding partners. The transformational change programme will have the greatest impact on the financial sustainability of the partnership, the IJB require to have a clear understanding of progress with the delivery of the transformation plan. 3.3 Measuring Impact Ongoing updates to the financial position will be reported to the IJB throughout 2025- 26. 4. IMPLICATIONS 4.1 Financial
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The outturn is an overall year-end overspend of £5.187m (1.5%) prior to recovery action. The report outlines the main variances for individual services. The IJB unearmarked reserve balance is zero. This current position poses a financial risk to North Ayrshire Council and NHS Ayrshire and Arran. 4.2 Human Resources The report highlights vacancy or turnover savings achieved during the year. Services will review any staffing establishment plans and recruitment in line with normal practice when implementing service change and reviews as per agreement with the IJB. Tight vacancy scrutiny management arrangements are in place for the HSCP. 4.3 Legal None. 4.4 Equality/Socio-Economic None. 4.5 Risk Para 2.12 highlights the financial risks. The report falls in line with the agreed risk appetite statement which is a low-risk appetite in respect to adherence to standing financial instructions, financial controls and financial statutory duties and a high-risk appetite in relation to finance and value for money. The ‘financial viability of the HSCP’ risk on our strategic risk register. 4.6 Community Wealth Building None. 4.7 Key Priorities The ability to deliver on our strategic priorities may be compromised due to the greater financial risk faced in 2025-26 and the increased focus required on financial rather than service improvement. This will be kept under close scrutiny throughout 2025-26. If we are unable to successfully develop a financial recovery plan to achieve financial balance, consideration may be given to revising the strategic commissioning plan. 5. CONSULTATION 5.1 This report has been produced in consultation with relevant budget holders and the Partnership Senior Management Team. 5.2 The IJB financial monitoring report is shared with the NHS Ayrshire and Arran Director of Finance and North Ayrshire Council’s Head of Finance after the report has been finalised for the IJB.
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Caroline Cameron, Director Author – Eleanor Currie, Chief Finance Officer [eleanorcurrie@north-ayrshire.gov.uk]
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PUBLIC INFORMATION 2025-26 Budget Monitoring Report–Objective Summary as at 30th June 2025 Appendix A Budget Outturn Projected Over/ (Under) Spend Variance Budget Outturn Projected Over/ (Under) Spend Variance Budget Outturn Projected Over/ (Under) Spend Variance £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 £'000 COMMUNITY CARE AND HEALTH 77,621 80,360 2,739 21,100 22,485 1,385 98,721 102,845 4,124 : Locality Services 32,841 33,879 1,038 5,942 6,041 99 38,783 39,920 1,137 : Community Care Service Delivery 40,560 42,184 1,624 0 40,560 42,184 1,624 : Rehabilitation and Reablement 2,118 2,097 (21) 0 2,118 2,097 (21) : Long Term Conditions 886 928 42 10,625 11,706 1,081 11,511 12,634 1,123 : Community Link Workers 392 387 (5) 0 0 0 392 387 (5) : Integrated Island Services 824 885 61 4,533 4,738 205 5,357 5,623 266 MENTAL HEALTH SERVICES 35,933 35,419 (514) 78,951 80,405 1,454 114,884 115,824 940 : Learning Disabilities 26,924 26,500 (424) 750 750 0 27,674 27,250 (424) : Community Mental Health 7,013 6,917 (96) 1,714 1,715 1 8,727 8,632 (95) : Addictions 1,996 2,002 6 1,941 1,941 0 3,937 3,943 6 : HBCCC 0 0 0 353 0 (353) 353 0 (353) : Lead Partnership Mental Health NHS Area Wide 0 0 0 74,193 75,999 1,806 74,193 75,999 1,806 CHILDREN & JUSTICE SERVICES 40,026 42,422 2,396 5,755 5,889 134 45,781 48,311 2,530 : Irvine, Kilwinning and Three Towns 3,138 3,188 50 0 0 0 3,138 3,188 50 : Garnock Valley, North Coast and Arran 3,558 3,612 54 0 0 0 3,558 3,612 54 :Intervention Services 1,799 1,808 9 0 0 0 1,799 1,808 9 : Care Experienced Children & Young people 27,094 29,951 2,857 0 0 0 27,094 29,951 2,857 : Head of Service - Children & Families 1,299 751 (548) 0 0 0 1,299 751 (548) : Justice Services 2,709 2,709 0 0 0 0 2,709 2,709 0 : C&F Health Team 429 403 (26) 4,995 5,116 121 5,424 5,519 95 : Lead Partnership NHS Children's Services 0 0 0 760 773 13 760 773 13 CHIEF SOCIAL WORK OFFICER 1,928 1,723 (205) 0 0 0 1,928 1,723 (205) PRIMARY CARE 0 0 0 55,147 55,078 (69) 55,147 55,078 (69) ALLIED HEALTH PROFESSIONALS 0 11,330 11,330 0 11,330 11,330 0 MANAGEMENT AND SUPPORT COSTS 11,059 9,559 (1,500) 3,296 3,681 385 14,355 13,240 (1,115) OUTTURN ON A MANAGED BASIS 166,567 169,483 2,916 175,579 178,868 3,289 342,146 348,351 6,205 Return Hosted Over/Underspends to East 0 0 0 0 (591) (591) 0 (591) (591) Return Hosted Over/Underspends to South 0 0 0 0 (517) (517) 0 (517) (517) Receive Hosted Over/Underspends South 0 0 0 0 50 50 0 50 50 Receive Hosted Over/Underspends East 0 0 0 0 40 40 0 40 40 OUTTURN ON AN IJB BASIS 166,567 169,483 2,916 175,579 177,850 2,271 342,146 347,333 5,187 TOTAL Partnership Budget - Objective Summary Council Health 2025/26 Budget
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PUBLIC INFORMATION 2025-26 Savings Tracker Appendix B Social Care: Ref Description Deliverability Status at budget setting Deliverability June 2025 2025/26 Saving Previously Agreed Savings (Full year impact) 1 Review of Day Care provision Green Green 0.100 2 Service redesign (CAAST Team and Corporate Parenting team) Green Green 0.034 Adjustments 3 Payroll Turnover Green Green 0.099 Mental Health 4 LD Responder Service Amber Amber 0.150 Children, Families & Criminal Justice 5 Brighter Pathways Amber Amber 1.000 Community Care & Health 6 Review of Day Care provision Amber Amber 0.107 7 Care at Home Amber Green 0.500 Cross Service 8 Care Package Review (all services) Amber Amber 0.200 9 Deletion of vacant posts Green Blue 0.056 10 Increase to charging Green Green 0.186 11 Admin Post Savings Green Blue 0.114 12 Financial Inclusion Green Blue 0.357 TOTAL SOCIAL CARE SAVINGS 2.903
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PUBLIC INFORMATION Health: Ref Description Deliverability Status at budget setting Deliverability June 2025 2025/26 Saving Adjustments 13 Increase recharge to East Ayrshire for beds at Woodland View Green Blue 0.010 14 Payroll Turnover Green Green 0.079 Other Savings 15 Admin Savings Amber Blue 0.186 16 Trindlemoss House - move to social care model Amber Amber 0.250 17 EICT/Rehab Amber Blue 0.150 18 Community MH/Wellbeing Review Amber Amber 0.100 19 Ward 7A - Woodland View Amber Amber 0.341 TOTAL HEALTH SAVINGS 1.116 TOTAL NORTH HSCP SAVINGS 4.019
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PUBLIC INFORMATION 2025-26 Budget Reconciliation Appendix C COUNCIL Period Permanent or Temporary £'m Initial Approved Budget 137.739 Adjustments to baseline 0.014 Revised Budget 137.753 Resource Transfer 25/26 1-3 25.462 Additional Funding - 24/25 Adult Social Care RLW 1-3 P 0.073 Additional Funding RLW 1-3 P 0.126 Additional Funding - Money Smart 1-3 P 0.094 ICT Transfers 1-3 P (0.005) Additional Funding - Whole Family Wellbeing Funds 1-3 T 0.179 CJSW - S27 1-3 P 3.280 Development of People working in Childrens SW 1-3 P (0.390) Roundings 3 (0.005) 166.567 HEALTH Period Permanent or Temporary £'m Initial Budget exc set aside 161.934 Month 10-12 Adjustments and adjusting for the full year impact of part years amounts and temporary funding. 8.532 Revised Budget 170.466 Resource Transfer 24/25 24.640 Resource Transfer 25/26 (25.462) NORTH NATIONAL INS 25-26 AMBUS 1 0.997 PRESCRIBING 25-26 AMBUSH 1 2.754 PRESCRIBING CRES 25-26 AMBUSH 1 (0.715) Training Grade Adj - April 1 (0.058) Training Grade Rates Adj - April 1 0.030 MH: Anticipate PDS Dementia (North) 25/26 1 0.094 MH: Anticipate Delivery of Veteran Specific 25/26 1 0.105 Anticipated RWW from SG 1 0.659 Anticipate 20% Tranche 2 ADP 1 0.174 Training Grade Adj - May 2 (0.013) Bwp 25-26 East Chest Heart Stroke 2 0.001 Bwp 25-26 East Nest Expansion 2 0.023 Bwp 25-26 East - Sds Advice Service 2 0.013 Bwp 25-26 East Sub Prescribing 2 0.170 25-26 South Budget Paper - North Substitute Prescribing 2 0.170 25-26 South Budget Paper - Pan Ayrshire Chest Heart And Stroke 2 0.001 25-26 North Budget Paper - Pan Ayrshire (vision Support Service 2 (0.005) 25-26 North Budget Paper - Pan Ayrshire (communitystore) 2 (0.155) HD52: EARLY INTERVENTION PSYCHOSIS 3 0.100 25-26 Pay Award Increase North 3 1.179 ANTICIPATED BUDGETS INCL HERE (NOT IN LEDGER) 3 0.412 Roundings (0.001) 175.579 TOTAL COMBINED BUDGET 342.146 Social Care Budget Reported at Month 3 Health Budget Reported at Month 3
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PUBLIC INFORMATION 25-26 IJB Reserves Position Appendix D Area of Reserves Balance at 31 March 2025 Earmarked Funds £ : Alcohol & Drug Partnership 353 : Mental Health Action 15 135 : Primary Care Improvement Fund 46 : Service Redesign / Challenge Fund 780 : Family Wellbeing Fund 934 : Breastfeeding Network 36 : MH Recovery and Renewal /Enhanced MH Outcome Framework 365 : Early Intervention in Psychosis 92 : LD funding 82 : Donation (Police Scotland) 1 : Primary Care Improvement Fund IP 303 : GP Premises Improvements - tranches 1 and 2 3 : Dental Practice Improvement 29 : Appropriate Adult 2 Total Earmarked 3,161
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PUBLIC INFORMATION Financial Recovery Action Plan Appendix E a) Care home placements (60) This will bring the overall budget for placements and charging order income online. b) Physical Disability Services (res, community and DPs) (575) Some PD residential packages £575K will move to the older people Care Home placements budget. When they transfer, the older people placements will need to manage this transfer within the existing budget. c) Specialist Rehab wards (75) Based on planned action developed by the senior manager. d) Wards 1 and 2 (275) Based on planned action developed by the senior manager. e) Care at Home (300) Reflects the potential reduction to costs as an impact of the SG investment in unscheduled care TOTAL (1,285) a) Learning Disabilities 0 b) Community Mental Health services 0 c) Lead Partnership for Mental Health : - Adult Inpatients (150) Inpatient Review being undertaken - Elderly Inpatients (50) Inpatient Review being undertaken - Psychiatry (150) Junior doctor rota still to be revised. - Action 15 Reserves (486) Draw down of the full pan Ayrshire reserve - agreed with the CFOs at East and South - Enhanced MH Outcome Framework Reserves (624) Draw down of the full pan Ayrshire reserve - agreed with the CFOs at East and South NORTH AYRSHIRE ELEMENT 38.65% (564) TOTAL (564) Health and Community Care Services Mental Health Services No cost reduction proposed but the service need to maintain the current position. All new placements need to be offset by discharges or reductions from care package reviews.
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PUBLIC INFORMATION SERVICE AREA Cost reduction target Comment Children and Justice Services a) Residential Placements (1,000) Based on some placements moving to tenancies and other placements moving from external to in-house provision. TOTAL (1,000) ALLIED HEALTH PROFESSIONALS 0.000 No cost reduction proposed but the service need to maintain the current position. CHIEF SOCIAL WORK OFFICER 0.000 No cost reduction proposed but the service need to maintain the current position. MANAGEMENT AND SUPPORT a) Payroll turnover (200) Increase to the current projection based on dragging vacancies for 4 weeks after vacancy scrutiny approval. b) Transition slippage (100) Based on historic slippage. c) Contractual inflation (25) TOTAL (325) OTHER AREAS b) Agenda for Change - assume fully funded (838) Based on 100% cost of the half hour reduction in working week being funded. (838) TOTAL RECOVERY ACTION (4,012) Remaining projected overspend 1,175
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PUBLIC INFORMATION Bank and Agency Costs to Month 3 Appendix F 1) NHS 4863 (Registered) 4864 (Unregistered) TOTAL AAC074 NORTH CORE SLT ADULT 2,243 2,243 AAC403 WARD 1 WOODLANDS VIEW 9,685 75,132 84,817 AAC406 WARD 2 WOODLANDS VIEW 9,022 126,262 135,284 AAC410 ACH REDBURN REHAB WARD NRS 10,059 46,963 57,022 AAC412 ACH DOUGLAS GRANT REHAB WD NRS 5,673 10,014 15,687 AAD401 WARD 3 WOODLANDS VIEW NURSING 3,234 137,568 140,802 AAD402 WARD 4 WOODLANDS VIEW NURSING 682 10,902 11,584 AAH047 NEW CLONBEITH NURSING(JURA) 36,558 26,708 63,266 AAH415 WVIEW THE GLEN ECT 1,311 627 1,938 AAH417 WVIEW WARD 10 ACUTE MH NRS 1,342 40,645 41,987 AAH423 WVIEW WARD 8 ACUTE MH NRS 4,896 256,513 261,409 AAH460 WARD 5 WOODLANDS VIEW 358 3,075 3,433 AAH466 WVIEW WARD 7B REHAB MH NRS 2,302 2,302 AAH492 NEW DUNURE NURSING(CLONBEITH) 11,907 42,643 54,550 AAH494 MH BED MANAGEMENT 4,792 4,792 AAT001 TRINDLEMOSS 19,288 54,297 73,585 AAW047 ARRAN HOSPITAL NURSING 18,134 12,265 30,399 ACA412 CAMHS UNSCHEDULED CARE 377 377 ACF001 EARLY YRS-C/F TEAM 1 300 300 ACN012 PACKAGE OF CARE (P) - AMG 35,869 35,869 ACN047 ARRAN DN 11,599 11,599 ACP002 NC POC TEAM 2 287 287 ACP003 NC POC TEAM 3 2,389 2,389 ADN033 IRVINE DN 101- 101- ADN042 NORTH WEST COAST DN 10,003 10,003 ADN075 GARNOCK VALLEY DN 9,705 9,705 ADN080 NORTH DN TEAM LEADERS 22,209 22,209 ALA047 LADY MARGARET NURSING 4,839 2,529 7,368 AML146 LD HEALTH CHECKS 12,238 12,238 AML392 NORTH CLDT 5,777 164 5,941 AML402 LDS MANAGEMENT 2,286 2,286 AML442 North Partnership Management 8,268 8,268 AMN412 CMHT NURSING-NORTH AYRSHIRE 1,229 1,229 AMN415 WVIEW WARD 7C FORENSIC REHAB N 358 25,982 26,340 AMN419 DAY ACTIVITIES TEAM 10,208 10,208 AMN425 INTENSIVE COMMUNITY NURSING TEAM 11,180 11,180 AMN431 ADULT MENTAL HEALTH LIASION TEAM 1,798 1,798 AMN446 WVIEW WARD 6 LOW SECURE NRS 12,933 37,194 50,127 AMN454 WARRIX AVE 18,214 19,161 37,375 ANU632 ICFN - COMMUNITY PHLEBOTOMY 3,303 3,303 AWV438 WVIEW WARD 7A LD A+T NRS 20,658 320,728 341,386 AXC407 WVIEW WARD 9 ACUTE MH NRS 6,480 93,989 100,469 AXC418 WVIEW WARD 11 ACUTE MH NRS 6,589 43,722 50,311 315,161 1,432,403 1,747,564 2) AGENCY COSTS Cost Centre Description Actual Expenditure Montrose House Brodick 128,839 Ld Acm 13,864 Mh Acm 13,606 156,309.00 Bank