8. 2026 01 27 Revenue Budget Monitoring P8 V4
North Ayrshire Council · 27 January 2026
Back to Cabinet — 27 January 2026 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 27 January 2026 Cabinet Title: Revenue Budget 2025/26 : Financial Performance to 30 November 2025 Purpose: To advise Cabinet of the financial performance for the Council at 30 November 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 third report for 2025/26 and covers the period to the end of November 2025 (Period 8). Projections have been made to the year-end. 1.3 At Period 8 the General Fund is forecasting a net projected underspend of (£0.885m), (0.1%), after transferring resources to/from earmarked reserves which includes the release of £0.348m following a review of earmarked funds. This is an improvement of (£0.290m) from the previously reported (£0.595m) underspend. 1.4 The Housing Revenue Account is forecasting a net in-year underspend of (£1.499m), (2.3%). This is a decrease of (£0.467m) from the previously reported underspend. 1.5 The Health and Social Care Partnership is projecting a year-end overspend of £4.946m, (1.5%), for 2025/26. This is a decrease of £0.303m since the previous report. The Council services element is reporting a projected overspend of £3.970m and the Health services element is reporting a projected overspend of £0.976m. However, previously identified financial recovery actions have reduced the projected overspend to £1.939m, including £1.881m for Council Services, an increase of
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£0.924m from the previous position, and £0.058m for Health services, a decrease of £0.718m. 1.6 Management action is ongoing to address absence levels across services. However, employee absence rates remain above targets, and there has been a marginal 1.4% increase in days lost during the period when compared to the same period last year. 1.7 Risks to the reported position have been identified arising from the recent 2025/26 pay negotiations and the associated funding. The pay settlement for teaching and local government staff has been agreed. However, current projections include an assumption that the additional costs in excess of the 3% budgeted provision will be funded by the Scottish Government. Any shortfall in funding will require the identification of additional recurring resources. Further significant risks have been identified in relation to the updated projected HSCP position which requires measures to be put in place by the HSCP to address these risks through a recovery plan. However, failure to recover this position would have an impact on the level of financial contributions required 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. A review of these funds has been carried out and has resulted in £0.669m being released which is reflected in the 2025/26 financial performance report. As part of this review the sum of £0.321m has been earmarked to support the demolition costs of surplus assets and deliver future savings. The request for earmarking of funds has been included in the report and details of the future savings have been included in the Council’s Medium-Term Financial Plan 2026/27 to 2028/29. The net result of this review will see the release of £0.348m to help address the pressures and risks facing the Council throughout 2025/26. 2.2 Current financial projections indicate that a net in-year underspend of (£0.885m), net of the transfers to/from reserves as detailed above, 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 App No. Annual Budget £ million Projection to 31 March 2026 £ million Projected Variance for year (Fav)/Adv £ million Projecte d Variance @ P5 (Fav)/Ad v £ million Movement £ million Note Corporate Services 1 20.999 20.620 (0.379) (0.057) (0.322) (i) Education 2 187.903 188.514 0.611 0.149 0.462 (ii) Place 3 56.503 57.275 0.772 0.147 0.625 (iii) Communities & Housing 4 15.732 15.428 (0.304) 0.216 (0.520) (iv)
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Other Corporate Items 5 22.399 21.326 (1.073) (0.634) (0.439) (v) Sub Total 303.536 303.163 (0.373) (0.179) (0.194) Health and Social Care Partnership 9 141.138 141.138 0.000 0.000 0.000 Balance for Services 444.674 444.301 (0.373) (0.179) (0.194) Financing Charges 6 13.926 13.926 0.000 0.000 0.000 Contribution to Loans Fund Reserve 6 9.660 9.660 0.000 0.000 0.000 Total Planned Expenditure 468.260 467.887 (0.373) (0.179) (0.194) Aggregate External Finance 6 (390.406) (390.430) (0.024) 0.000 (0.024) Council Tax 6 (72.009) (72.497) (0.488) (0.416) (0.072) Use of Earmarked Funds 6 (5.845) (5.845) 0.000 0.000 0.000 Total Planned Income (468.260) (468.772) (0.512) (0.416) (0.096) Net Expenditure/ (Income) 0.000 (0.885) (0.885) (0.595) (0.290) 2.4 The reported Planned Income includes 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 Revised Budget 31 August 2025 (339.676) (42.560) (8.101) (390.337) School Milk (0.023) 0.000 0.000 (0.023) NDR Empty Property Relief Adj. (0.046) (0.046) Revised Planned Income (339.699) (42.606) (8.101) (390.406) 2.5 Commentary on Significant Movements from Period 5 The Council's overall financial forecast against the revised budget is an improvement of (£0.353m) from the previously reported position. A brief explanation of the significant movements at a service level are outlined as follows: (i) Corporate Services – underspend of (£0.379m), an improvement of (£0.322m) from the previously reported underspend The movement is primarily related to: • Vacancy management across the services; and • Release of earmarked funds (£0.093m).
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(ii) Education – overspend of £0.611m, an increase of (£0.462m) from the previously reported overspend The movement is primarily related to a projected increased teacher costs across Primary and Secondary schools (£1.442m). The projections include anticipated turnover, cover costs and costs associated with pay progression and the anticipated pay award from August 2025. This position will be subject to continued monitoring throughout the year. This has been partially offset by: • Increase in projected PPP insurance rebate and deductions (£0.273m); • Vacancy management within Early Years (£0.243m); • Release of earmarked funds (£0.203m); and • Increase in the projected underspend of £0.137m within Facilities management primarily relating to vacancy management and increased income. (iii) Place – overspend of £0.772m, an increase of (£0.625m) from the previously reported overspend The movement is primarily related to: • Earmarking of £0.321m to support the demolition costs of surplus assets and deliver future savings as part of the Medium-Term Financial Plan. This follows a review of earmarked funds which resulted in the release of £0.669m across the Council; and • A projected under-recovery of commercial rental income linked to market pressures (£0.300m). (iv) Communities and Housing – underspend of £0.367m, an improvement of (£0.520m) from the previously reported overspend The movement is primarily related to: • Release of earmarked funds (£0.230m); and • Vacancy management across the services (£0.221m); Virements in relation to additional income with the Community Development and Criminal Justice services have been included within Appendix 8. (v) Other Corporate Items – underspend of (£1.073m), an increase of £0.439m from the previously reported underspend The movement is primarily related to: • Updated contingencies and centrally held inflation provisions (£0.300m) which reflects the reduced level of inflationary cost risk across pay and service- related expenditure; and • Release of earmarked funds (£0.139m).
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Health and Social Care Partnership 2.6 A copy of the HSCP financial performance report at the end of October 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 £4.946m for 2025/26. However, this has been reduced to £1.939m due to previously identified financial recovery actions. This is an increase of £0.206m since the previous reporting period. • The projected overspend on the Council Services element is £3.970m over the same period, reduced to £1.881m following the identified financial recovery actions. This is an increase of £0.924m since the previous reporting period; • The most significant areas of overspend include care at home, residential placements for children, physical and learning 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. • Pay settlements for both NHS and Local Government staff have been agreed for 2025/26. The NHS element has been funded, and the current assumption is that the shortfall between budget planning assumptions and actual settlements will be fully funded for Local Government staff. • 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.
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• 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 services have been 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. • Risk related to NHS Reform investment being allocated by Scottish Government on a payment by results basis and in arrears. • Local Government Settlement and Distribution Group (SDG) – The SDG periodically review existing distributions to ensure that they remain fit for purpose. There is an agreed review of indicators for Adult Social Care Services, whilst the quantum is unknown North Ayrshire are noted to be an area with an increase, however there is a risk that this funding will not be available in future years due to North Ayrshire Council overall not receiving any additional funding through the floor mechanism. These risks will continue to be monitored throughout 2025/26. Absence Management 2.7 The programme of work to monitor absence levels and effectively implement relevant policies has been ongoing and initially resulted in a significant reduction in reported absence levels across the Council. However, the 8 months to 30 November are now showing a marginal increase in days lost when compared to the same period last year i.e. 8.13 days lost compared to 8.02 for the same period in 2024/25. Current absence levels exceed the target of 6.8 days for the period. Within the Education Service, the number of days lost for teaching staff has reduced by over 10% when compared to the previous year (4.68 days compared to 5.22 last year). The HSCP and the Communities and Housing directorate’s number of days lost have increased by 19% and 17% respectively, with the Place directorate showing a 10% improvement for the period. Risks 2.8 The 2025/26 local government staff pay settlement has been agreed at 4.0%. This compares to the approved budget provision of 3.0%. The 2025/26 teacher pay settlement has been agreed at 4% from 1 August 2025 rising to 4.25% from 1 April 2026. This compares to an approved budget provision of 3%. All current projections assume that the additional costs arising from both the local government staff pay settlement and the teacher award in excess of available budgets will be supported by additional Scottish Government funding. This funding is anticipated by the end of the year and distributed across local authorities. Any variation between costs and funding may require the utilisation of Council reserves, with a knock-on effect on future budget gaps.
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2.9 Under the terms of the Health and Social Care Integration Scheme, a recovery plan is required in order to address the projected overspend. There is a risk that, if the recovery plan is not successful, this would have an impact on the level of financial contributions from the funding parties. In such a circumstance the Council would be asked to make interim funds available. The funding could be made available for repayment by the HSCP across a period of future years or as an additional contribution. Cabinet would be asked to consider this. Housing Revenue Account 2.10 The Housing Revenue Account budgeted for a breakeven position in 2025/26 and an in-year underspend of (£1.499m), (2.3%), is currently anticipated for the year to 31 March 2026. This is a reduction in underspend of (£0.467m) from the previously reported position. The projected position is summarised in the following table with further details provided in Appendix 7. Housing Revenue Account Annual Budget £ million Projection to 31 March 2026 £ million Projected Variance for year (Fav)/Adv £ million Previous Variance @ P5 (Fav)/Adv £ million Movement £ million Note Employee Costs 5.222 5.222 0.000 0.000 0.000 Property Costs 25.727 26.410 0.683 0.319 0.364 (i) Supplies and Services 2.145 2.156 0.011 0.022 (0.011) Transport and Plant Costs 0.016 0.016 0.000 0.000 0.000 Administration Costs 2.114 2.117 0.003 0.004 (0.001) Third Party Payments 3.832 3.870 0.038 0.000 0.038 Transfer Payments 0.177 0.177 0.000 0.000 0.000 Other Expenditure 0.550 0.550 0.000 0.000 0.000 Capital Financing 25.549 23.348 (2.201) (2.201) 0.000 Gross Expenditure 65.332 63.866 (1.466) (1.856) 0.390 Income (65.332) (65.365) (0.033) (0.110) 0.077 (ii) Net Expenditure 0.000 (1.499) (1.499) (1.966) 0.467 2.11 Commentary on Significant Movements from Period 5 A brief explanation of the significant movements from the previous forecasts is outlined as follows: (i) Property Costs – overspend of £0.683m, an increase of £0.364m from the previously reported underspend position The movement is primarily related to increased expenditure on Void repairs, £0.342m, and Other Property Costs in relation to Electricity costs and Fire Safety works, £0.494m. This has been partly offset by reduced expenditure on Planned and Cyclical maintenance, (£0.190m) and Responsive Repairs, (£0.282m)
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(ii) Income – over recovery of (£0.033m), a movement of (£0.077m) from the previously reported position The movement is related to an under-recovery in Other Rents, £0.099m. 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. 4. Implications/Socio-economic Duty Financial 4.1 General Services The net projection for the year as at 30 November 2025 is a net underspend of (£0.885m). Housing Revenue Account The net projection for the year as at 30 November 2025 is a net underspend of (£1.499m). 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.
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Islands Communities Impact Assessment (ICIA) 4.8 None. United Nations Rights of the Child (UNCRC) 4.9 None. Consumer Duty 4.10 None. 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 Mark Boyd, Head of Service (Finance), on 01294 324560. Background Papers Revenue Budget 2025/26: Financial Performance to 31 August 2025 – Cabinet 28 October 2025
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Appendix 1 CORPORATE SERVICES BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Chief Executive Chief Executive 154 163 9 6% Total for Chief Executive 154 163 9 6% Financial Services Change Programme 174 174 - 0% Audit, Fraud, Safety & Insurance 697 705 8 1% Corporate Procurement 758 634 (124) (16%) 1 Financial Services 1,522 1,517 (5) (0%) Revenues (503) (517) (14) 3% Transformation 790 813 23 3% Total for Financial Services 3,438 3,326 (112) (3%) People & ICT Employee Services 923 854 (69) (7%) 2 HR & Organisational Development 1,193 1,199 6 1% 3 ICT 5,250 5,250 - 0% 4 Business Support 1,456 1,421 (35) (2%) 5 Customer Services 4,316 4,256 (60) (1%) 6 Total for People & ICT 13,138 12,980 (158) (1%) Democratic Services Legal & Licensing 501 518 17 3% Policy, Performance & Elections 527 504 (23) (4%) Communications 491 506 15 3% Civil Contingencies 60 60 - 0% Committee Services 440 452 12 3% Member Services 1,560 1,561 1 0% Information Governance 533 492 (41) (8%) 7 Ayrshire Support Service 60 58 (2) (3%) Total for Democratic Services 4,172 4,151 (21) (1%) Totals 20,902 20,620 (282) (1%) Transfer to/ (from) Earmarked Reserves 97 - (97) Net Total 20,999 20,620 (379) (2%)
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Appendix 1 Subjective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance £000 £000 £000 Employee Costs 17,678 17,397 (281) (2%) Property Costs 68 68 - 0% Supplies and Services 3,228 3,223 (5) (0%) Transport and Plant Costs 22 22 - 0% Administration Costs 1,613 1,612 (1) (0%) Other Agencies & Bodies 1,947 1,935 (12) (1%) Transfer Payments 861 861 - 0% Other Expenditure - - - - Capital Financing - - - - Gross Expenditure 25,417 25,118 (299) (1%) Income (4,515) (4,498) 17 (0%) Net Expenditure 20,902 20,620 (282) (1%)
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Appendix 1a CORPORATE SERVICES BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Finance - Corporate Procurement Movement - There has been a favourable movement of (£0.060m) since P5 mainly due to forecasted underspends in employee costs. 758 (109) -14% Employee costs - There is a projected underspend of £0.109m due to vacancy management. (15) Other minor movements (124) Note 2 People & ICT - Employee Services Movement - There has been favourable movement of (0.021m) since P5 due to vacancy management. 883 (69) -8% Employee Costs - There is a projected underspend of £0.069m due to vacancy management. - Other minor movements (69) Note 3 People & ICT - HR & Organisational Development Movement - There has been a favourable movement of £0.054m since P5 due to Legal Expenses relating to equal pay now being funded. 6 Other minor movements 6 Note 4 People & ICT - ICT Movement - There has been an unfavourable movement of £0.030m since P5 due to a projected increase in software licence costs. - There are now no variances to report within ICT. - Note 5 People & ICT - Business Support Movement - There has been favourable movement of (0.035m) since P5 due to vacancy management. 1,595 (35) -2% Employee Costs - There is a projected underspend of £0.035m due to vacancy management. (35) Note 6 People & ICT - Customer Services Movement - There has been favourable movement of (0.060m) since P5 due to vacancy management. 1,595 (60) -4% Employee Costs - There is a projected underspend of £0.060m due to vacancy management. It is requested to earmark £0.060m to 2026/27 to support a future service review. (60) Democratic Services - Information Governance Movement - There has been a favourable movement of (£0.002m) since P5. 548 (56) -10% Employee Costs - Forecasted underspend of £0.056m due to vacancy management. 15 Other minor movements (41) Note 7
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Appendix 2 EDUCATION BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Early Years Education 21,458 20,908 (550) (3%) 1 Primary Education 54,234 54,702 468 1% 2 Secondary Education 66,495 67,404 909 1% 3 Additional Support Needs 17,446 18,829 1,383 8% 4 Central Education 3,408 3,129 (279) (8%) 5 Pupil Equity Fund 4,728 4,728 - 0% Facilities Management 19,779 18,662 (1,117) (6%) 6 Net Total 187,700 188,514 814 0% Transfer to/(from) Earmarked Reserves 203 - (203) Net Total 187,903 188,514 611 0% Subjective Summary Annual Budget Final Year End Outturn Annual Variance Adverse or (Favourable) % variance £000 £000 £000 Employee Costs - Teachers 105,172 106,373 1,201 1% Employee Costs - Non Teachers 52,188 51,279 (909) (2%) Property Costs 1,616 1,659 43 3% Supplies and Services 25,440 24,929 (511) (2%) Transport and Plant Costs 136 163 27 20% Administration Costs 430 429 (1) (0%) Other Agencies & Bodies 9,469 11,306 1,837 19% Transfer Payments 580 580 - 0% Other Expenditure - - - Capital Financing 71 70 (1) (1%) Gross Expenditure 195,102 196,788 1,686 1% Income (7,402) (8,274) (872) 12% Net Expenditure 187,700 188,514 814 0%
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Appendix 2a EDUCATION BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Early Years Education Movement : There has been a favourable movement of (£0.257m) since P5, due to further projected employee costs underspends of £0.243m. 15,876 (568) -4% Employee Costs: Overall a forecasted underspend of £0.568m. - Teachers:- forecasted underspend of £0.059m. - Non Teachers:- forecasted underspend of £0.509m as a result of vacancy management after accounting for budgeted turnover. 18 Other minor movements (550) Note 2 Primary Education Movement : There has been an unfavourable movement of £0.481m since P5 due to projected increased teacher costs 51,838 455 1% Employee Costs : Overall a forecasted overspend of £0.455m - Teachers:- forecasted overspend of £0.481m after accounting for future absence cover and budgeted turnover. There has been movement in projected outturn from P5 to P8 as the teacher salary budget has transitioned from the 24/25 academic session to the 25/26 academic session. Teacher employee costs can be more accurately projected in P8 as payroll data now reflects staffing changes made in August and payments made in arrears to supply teachers engaged to fill any vacant posts or cover teacher absence. - Non Teachers:- forecasted underspend of £0.027m after accounting for budgeted turnover. 13 Other minor movements. 468 Note 3 Secondary Education Movement : There has been a unfavourable movement of £0.961m since P5 due to projected increased teacher costs 50,642 1,028 2% Employee Costs : Overall a forecasted overspend of £1.028m - Teachers:- forecasted overspend of £0.938m after accounting for anticipated future absence cover and budgeted turnover. There has been movement in projected outturn from P5 to P8 as the teacher salary budget has transitioned from the 24/25 academic session to the 25/26 academic session. Teacher employee costs can be more accurately projected in P8 as payroll data now reflects staffing changes made in August and payments made in arrears to supply teachers engaged to fill any vacant posts or cover teacher absence - Non Teachers:- forecasted overspend of £0.090m after accounting for budgeted turnover. 15,840 (119) -1% Supplies and Services: forecasted underspend in PPP unitary charge mostly due to a reduction in energy costs 909 Note 4 ASN Movement: There has been a favourable movement of (£0.119m) since P5. There is one less child in a Residential Placement compared to P5, resulting in a favourable movement of £0.188m in Residential Placements. This favourable movement has been partly offset by several unfavourable movements, including £0.018m in Employee Costs, £0.014m in Day Placement costs and £0.031m in equipment costs for Accessibility Group. 15,433 (380) -2% Employee Costs : Overall a forecasted underspend of £0.380m - Teachers:- forecasted underspend of £0.165m after accounting for anticipated future absence cover and budgeted turnover. - Non Teachers:- forecasted underspend of £0.215m reflecting the level of turnover within the service. 268 (25) -9% There is a forecasted underspend of £0.025m on payments to Other Local Authorities due to a reduction in the number of NAC children accessing placements in their establishments. 1,310 189 14% There is a forecasted overspend of £0.189m 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 30 children in, or expected in, day placement provision. This service will continue to be monitored as options for alternative service provision are developed.
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Appendix 2a Budget £000 Projected Variance £000 Variance as % of budget Section 499 1,598 320% There is a forecasted overspend of £1.598m on external specialist residential placements. Currently there are 13 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. 1 Other minor movements. 1,383
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Appendix 2a Budget £000 Projected Variance £000 Variance as % of budget Section Note 5 Central Education Movement: There has been a favourable movement of (£0.264m) since P5. 3,196 31 1% Employee Costs: There is a forecasted overspend of £0.030m mainly due to unachieved turnover. (2,385) (360) 15% Income: There is a forecasted over-recovery of PPP insurance rebate of £0.255m and PPP deductions of £0.108m in excess of budget 50 Other minor movements. (279) Note 6 Facilities Management Movement: There has been a favourable movement of £0.137m since P5. This is mainly due to further employee cost underspends and projected over recovery of income. 15,576 (273) -2% Employee Costs: There is a forecasted underspend of £0.534m primarily due to previous vacancy management, offset by a budgeted turnover target of £0.261m resulting in a net underspend of £0.273m 5,374 (429) -8% Supplies and services: There is a forecasted underspend of £0.429m. This comprises of a £0.475 underspend in kitchen equipment which is offset slightly by a projected overspend on food costs of £0.046m (2,583) (486) 19% Income: There is a forecasted projected over recovery in Commercial Catering of £0.197m, cleaning/janitorial income of £0.094m and school meals income of £0.195m 27 Other minor movements (1,161) 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 3.71 for the period April-Nov. Average days lost per FTE for same period last year was 4.16
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Appendix 3 PLACE BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Directorate and Support 1,024 966 (58) (6%) 1 Neighbourhood Services Roads 7,349 7,349 - 0% Streetscene 5,758 5,802 44 1% 2 Waste Resources 8,261 8,261 - 0% 3 Municipalisation Advertising (73) (55) 18 (25%) Total for Neighbourhood Services 21,295 21,357 62 0% Economic Development, Growth and Investment Economic Policy 336 285 (51) (15%) 4 Employability & Skills 2,197 2,197 - 0% Regeneration 582 582 - 0% Business 624 631 7 1% Growth & Investment 226 226 - 0% Total for Economic Development, Growth and Investment 3,965 3,921 (44) (1%) Sustainability, Transport and Corporate Property Property Management & Investment 1,800 1,726 (74) (4%) 5 Housing Assets & Investment 202 202 - 0% Property Maintenance 4,588 4,588 - 0% Property Running Costs 5,514 5,960 446 8% 6 Energy and Sustainability 6,889 6,889 - 0% Internal Transport 11,226 11,345 119 1% 7 Total for Sustainability, Transport and Corporate Property 30,219 30,710 491 2% 0 Net Total 56,503 56,954 451 1% Transfer to Earmarked Reserves - 321 321 Net Total 56,503 57,275 772
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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 30,181 30,655 474 2% Property Costs 23,063 23,211 148 1% Supplies and Services 4,528 4,507 (21) (0%) Transport and Plant Costs 9,847 10,375 528 5% Administration Costs 579 568 (11) (2%) Other Agencies & Bodies 15,248 15,071 (177) (1%) Transfer Payments - - - 0% Other Expenditure 78 68 (10) (13%) Capital Financing - - - Gross Expenditure 83,524 84,455 931 1% Income (27,021) (27,501) (480) 2% Net Expenditure 56,503 56,954 451 1%
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Appendix 3a PLACE BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Directorate and Support Movement: There has been a favourable movement of (£0.004m) since P5 due to a forecasted underspend in employee costs. 1,011 (58) (6%) Employee Costs: There is a projected underspend due to vacancy management. (58) Note 2 Streetscene Movement: There has been an adverse movement of £0.044m since P5. £0.035m of the adverse movement is in supplies and services, mainly on storm rectification costs (£0.019m) and tools and machinery costs (£0.011m). There has been an adverse movement of £0.041m in income, which relates mainly to reduced interment and memorial permit income. There has been a favourable movement of £0.037m in employee costs due to vacancy management. 7,674 (60) (1%) Employee Costs: Projected £0.060m underspend due to vacancy management. 464 49 11% Supplies and Services: £0.049m overspend includes £0.021m relating to storm rectification works, £0.011m overspend on tools and machinery and £0.012m overspend on clothing and uniforms. (2,886) 41 (1%) Income: £0.041m under recovery of income, which includes a £0.031m under recovery of interment income and £0.015m under recovery of memorial permit income, partly offset with a small over recovery of other income streams. 14 Other minor movements. 44 Note 3 Waste Services Movement: There has been no overall movement since P5. 5,588 784 14% Employee costs: Current sickness absence rates for April to November 2025 are 13.89 days per employee, if projected at these levels to March 2026 this would result in a forecasted annual rate of 20.83 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. 240 336 140% 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. 655 (109) (17%) Supplies & Services: Forecasted underspends in leachate of £0.064m and materials of £0.053m. 6,726 (178) (3%) Third Party Payments: Projected underspends mainly from diverted waste of £0.220m due to anticipated reduction in tonnages as a result of the implementation of the HWRC booking system, the recyclables contract of £0.033m, and the organics contract of £0.022m, this is partially offset by a forecasted overspend in Special Uplift processing costs of £0.093m due to increased costs for POPs waste. (5,109) (798) 16% 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. These funds will help address the pressures faced by the service and support further investment to meet operational needs and deliver service improvements over the next 2 years. Further details around levels of anticipated income and investments will be provided during the year and the budgets will be updated accordingly. In 2025/26 it is anticipated that the council will receive the sum of £4.3m. An over recovery in special uplifts income of £0.085m is partially offset by a projected under-recovery in purple bin contract income of £0.221m due to reductions in recyclate market prices, the re-tendering of this contract is currently being evaluated. - (35) Other minor movements 0 Note 4 Economic Policy Movement: There has been a favourable movement of (£0.016m) since P5 due to a reduction in employee costs. 320 (51) (16%) Employee Costs: Underspend of £0.051m due to vacancy management. (51) Note 5 Property Management and Investment Movement: There has been favourable movement of (£0.033m) since P5 mainly driven by a reduction in employee costs due to vacancy management.
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Appendix 3a Budget £000 Projected Variance £000 Variance as % of budget Section 2,733 (127) (5%) Employee Costs: There is a projected underspend of £0.127m primarily due to vacancy management. (1,263) 40 (3%) Income: Projected under-recovery of fee income of £0.040m. 13 Other minor movements (74) Note 6 Property Running Costs Movement: There has been an adverse movement of £0.320m since P5 due to under-recovery of rental income of £0.300m and additional property costs. 7,386 146 2% Property Costs: Overspend of £0.121m due to Non Domestic Rates costs relating to the following properties: Moorpark Primary which is scheduled for demolition, and Annickbank Innovation Campus which now has a lease agreed. The NDR liability for Annickbank relates to the period it is unoccupied. There are also £0.024m of additional costs due to condition surveys for the commercial estate. (2,034) 300 (15%) Income: Under-recovery of income £0.300m largely related to rental property income linked to market pressures, the commercial property review is ongoing and we anticipate improvement in this position and recently agreed leases which will fully come into effect in 2026/27. A request to earmark funds of £0.321m is being made to support the demolition costs of surplus properties, this will generate future year savings. 446
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Appendix 3a Budget £000 Projected Variance £000 Variance as % of budget Section Note 7 Internal Transport Movement: There has been a favourable movement of (£0.023m) since P5, this is mainly due to a favourable movement in Employee Costs of £0.035m and a reduction in projected fuel costs of £0.077m, offset with adverse movements of £0.040m in Repairs and Maintenance, £0.021m in External Hires and other minor movements. 1,898 (144) (8%) Fuel: There is a projected underspend in fuel of £0.144m due to lower usage with a number of electric vehicles being operated within the fleet. 206 56 27% External Hires: There is a projected overspend of £0.056m mainly due to replacement vehicles to cover extensive Vehicle Off Road time due to age of the current fleet and not having suitable zero emission alternatives readily available. 1,305 265 20% Repairs & Maintenance: There is a projected overspend of £0.265m due to additional repairs being outsourced as a result of difficulties recruiting Motor Mechanics (now resolved) during the first two quarters of the year along with maximising the life of assets due to the availability of suitable replacements. Automotive parts and third party labour cost continues to increase. (3,161) (81) 3% 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, offset with a projected under recovery in Enterprise Cars Income. - 23 Other minor movements 119
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Appendix 4 COMMUNITIES AND HOUSING BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 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 (2,549) (2,549) - 0% 1 Planning Services 256 183 (73) (29%) 2 Protective Services 1,999 1,889 (110) (6%) 3 Other Housing 3,010 2,951 (59) (2%) 4 Total for Housing and Public Protection 2,716 2,474 (242) (9%) Connected Communities 12,634 12,802 168 1% 5 Net Total 15,502 15,428 (74) (0%) Transfer to Earmarked Reserves 230 - (230) Net Total 15,732 15,428 (304) Subjective Summary Annual Budget Projected Year End Outturn Annual Variance Adverse or (Favourable) % variance £000 £000 £000 Employee Costs 26,435 26,269 (166) (1%) Property Costs 3,092 3,324 232 8% Supplies and Services 6,985 7,017 32 0% Transport and Plant Costs 978 975 (3) (0%) Administration Costs 311 312 1 0% Other Agencies & Bodies 11,801 11,804 3 0% Transfer Payments - - - 0% Other Expenditure 286 286 - 0% Capital Financing - - - Gross Expenditure 49,888 49,987 99 0% Income (34,386) (34,559) (173) 1% Net Expenditure 15,502 15,428 (74) (0%)
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Appendix 4a COMMUNITIES AND HOUSING BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Building Services Movement: There has been no movement since Period 5. 10,792 153 1% Employees: a projected overspend in employee costs of £0.153m. This is primarily due to a regrading of operative posts and an increase in the pay uplift. 4,584 (82) (2%) Supplies & Services: a projected underspend in materials of £0.082m. This is due to changes in the income profile detailed below. 3,287 197 6% Third party payments: a projected overspend in third party payments of £0.197m. 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) (274) 1% Income: a projected over recovery in income of £0.274m. This is primarily due to an increase in Responsive Repairs income of £0.361m 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% productivity efficiency. There is also an increase of £0.405m in Planned repairs due to increased timber and damp works and an additional £0.094m in income due to additional estate based fencing. This is partially offset by a reduction of £0.162m in voids works and £0.423m in Projects, mainly due to a reduction in demand for replacement bathrooms and wetrooms at void stage as well as a reduction in buybacks and the separation of communal windows from the window programme. 6 Other minor movements - Note 2 Planning Services Movement: There has been no significant movement since Period 5. (684) (57) 8% Income: This is primarily due to the forecasted over recovery of £0.120m for additional planning fee application income. (16) Other minor movements (73) Note 3 Protective Services Movement: There has been a favourable movement of (£0.110m) since P5, this is mainly due to a reduction in forecasted employee costs. 2,682 (70) Employee Costs: There is a projected underspend of £0.070m, this is primarily due to a delay in SoD 587 (40) Other minor movements (110) Note 4 Other Housing Movement: There has been a favourable movement of (£0.042m) since P5. This is mainly due to a reduction in forecasted employee costs partially offset by increased property costs. 3,481 (106) (3%) Employee Costs: There is a projected underspend of £0.106m due to vacancy management. 2,496 55 2% Property Costs: A projected overspend of £0.055m mainly due to additional cleaning costs due to the turnover of homeless furnished units of £0.032m and property repair costs of £0.015m. - (8) Other minor movements (59) Note 5 Connected Communities Movement: There has been a favourable movement of (£0.121m) since P5 mainly due to reduction in forecasted employee costs due to vacancy management. 7,356 26 0% Employee Costs: There is a projected overspend of £0.087m related to the 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. This is partially offset by a projected underspend of £0.060m due to vacancy management. 247 177 72% Property Costs: A projected overspend of £0.156m due to storm damage repairs at Eglinton Country Park. 0 (35) Other minor movements 168
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Appendix 5 OTHER CORPORATE ITEMS BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 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.) 13,049 12,042 (1,007) (8%) 1 Insurance Account 541 541 - 0% Housing Benefits 2,870 2,951 81 3% 2 22,260 21,326 (934) (4%) Transfer to/ (from) Earmarked Reserves 139 - (139) Net Total 22,399 21,326 (1,073) (5%)
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Appendix 5a OTHER CORPORATE ITEMS BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Budget £000 Projected Variance £000 Variance as % of budget Section Note 1 Other Corporate Items There has been an adverse movement of £0.166m since P3 primarily related to updated contingencies and inflationary provisions 13,049 (1,007) -8% The projected underspend is primarily related to centrally held inflationary cost provisions, which are being applied to offset pressures reported across other services (£0.235m), additional income from employee benefit schemes (£0.278m)and additional income to support the administration of Housing Benefit and Discretionary Housing Payments (£0.194m). (1,007) Note 2 Housing Benefit There has been movement of £0.020m from Period 5 due to updated Housing Benefit Subsidy data 2,870 81 3% Projected overspend of £0.101m due to Housing Benefit Overpayment Recovery Projections 81
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Appendix 6 MISCELLANEOUS ITEMS BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Objective Summary Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % variance Note No £000 £000 £000 Financing Charges 13,926 13,926 - - Contribution to Loans Fund Reserve 9,660 9,660 - - Scottish Government Funding (390,406) (390,430) (24) 0% Council Tax (72,009) (72,497) (488) 1% 1 Use of Earmarked Funds (5,176) (5,176) - - Net Total (444,005) (444,517) (512) 0% The projected over recovery reflects growth in the Council Tax base from additional new builds and properties previously registered as self catering holiday units for NDR purposes. Note 1 Council Tax There has been a favourable movement of £0.072m since P5.
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Appendix 7 HOUSING REVENUE ACCOUNT BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Annual Budget Projected Outturn Annual Variance Adverse or (Favourable) % Variance Note No £ £ £ Employee Costs 5,222 5,222 - 0% Property Costs Responsive Repairs 7,406 6,961 (445) (6%) Void Repairs 4,656 4,466 (190) (4%) Planned and Cyclical Maintenance 6,047 6,642 595 10% Aids and Adaptions 1,792 1,792 - 0% Other property costs 5,826 6,549 723 12% Total for Property Costs 25,727 26,410 683 3% 1 Supplies & Services 2,145 2,156 11 1% Transport Costs 16 16 - 0% Administration Costs 2,114 2,117 3 0% Third Party Payments 3,832 3,870 38 1% Transfer Payments 177 177 - 0% Other Expenditure 550 550 - 0% Capital Financing Costs 25,549 23,348 (2,201) (9%) 2 Gross Expenditure 65,332 63,866 (1,466) (2%) Income Council House Rents (62,568) (62,568) - 0% Other Rents (541) (442) 99 (18%) Recharges (1,212) (1,344) (132) 11% 3 Other Income (1,011) (1,011) - 0% Total Income (65,332) (65,365) (33) 0% Net Expenditure - (1,499) (1,499)
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Appendix 7a HRA BUDGETARY CONTROL 2025/26 REPORT FOR THE 8 MONTHS TO 30 NOVEMBER 2025 Budget £000 Variance £000 Variance as % of budget Note 1 25,727 683 3% 683 Note 2 25,549 (2,201) -9% (2,201) Note 3 (65,332) (33) 0% (33) 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 - - 1.499 - 14.712 5.000 - - - - 5.000 2.000 - - - - 2.000 1.758 - - - - 1.758 0.170 - - - - 0.170 22.141 - - 1.499 - 23.640 Council House Building Fund Sustainability Fund Transformation Programme Tenant led budget Unearmarked Section Property Costs Movement: there has been an adverse movement of £0.363m since P5. This is due to adverse movements of £0.342m in Void Repairs and £0.494m in other property costs partially offset by favourable movements of £0.282m in Responsive Repairs and £0.191m in Planned and Cyclical Maintenance. A projected overspend of £0.683m in Property costs. This is primarily due to a projected overspend of £0.594m in Planned and Cyclical Maintenance mainly as a result of an overspend of £0.325m in storm damage works carried over from last financial year, as result of adverse weather conditions early in 2025, and £0.215m in Timber and damp works. There is also an overspend of £0.723m in other property costs, mainly due to overspends in relation to the maintenance of trees of £0.242m, Electricity costs of £0.372m and Fire Safety works of £0.145m. This is partially offset by an underspend of £0.445m in Responsive Repairs and £0.190m in Void Repairs. HRA reserves and balances Capital Financing Costs Movement: there has been no movement since Period 5. A projected underspend of £2.201m 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. Movement: An adverse movement of £0.077m since Period 5 primarily relating to other rents. A projected over recovery in income of £0.033m primairly due to an over recovery of £0.132m in recharges partially offset by an under recovery of £0.099m in Other Rents. Income
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Integration Joint Board 11th December 2025 Subject: 2025-26 – Month 7 Financial Performance Purpose: To provide an overview of the IJB’s financial performance as at Month 7 (October). 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 £4.946m reducing to £1.939m after planned recovery actions; (b) notes the progress with delivery of agreed savings; (c) approves the proposed and current actions (para 2.14) 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 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
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refers to the position at the end of October 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 £4.946m (1.5%) reduced to £1.939m 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 @ mth7 4.946 0.976 3.970 Financial Recovery Plan Projections 3.007 0.918 2.089 Residual Risk 1.939 0.058 1.881 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. At this stage in the financial year there is a high risk of not being able to deliver financial balance by the year-end. 1.3 The movement in the projected outturn position for the 2025-26 financial year is illustrated in the graph below: 5.187 5.259 4.957 4.946 1.175 1.733 1.604 1.939 0.519 0.776 0.001 0.058 0.656 0.957 1.603 1.881 -0.5 0 0.5 1 1.5 2 2.5 3 3.5 4 4.5 5 5.5 6 Period 3 Period 4 Period 6 Period 7 Projected Outturn Movement Gross PO Net Total PO Net NHS PO Net LA PO £m
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This illustrates the movement in the gross and net projected overspend and the residual overspend or risk split between NHS and LA funding partners. 1.4 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. The main areas of movement from Period 6 to Period 7 are: • LD- £0.213m adverse re one new high-cost care package and an under- recovery in income • Primary Care - £0.101m favourable due to a detailed review of the projection • Management and Support - £0.176m favourable as the NHS budget shortfall has reduced. 1.5 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 within allocated budget, on that basis further information will be brought forward with further detail on Lead Partnership services. 1.6 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. A recent exercise collated from services on the actual impact and cost indicated that the cost of cover is £1.210m (84% of staff covered) which is £0.551m higher than the current allocation. A request has been submitted to NHS A&A to review the funding allocation on a recurring basis. The IJB will be update on progress with this request. • Pay settlements for both NHS and Local Government staff have been agreed for 2025-26. The NHS element has been funded, and the current assumption
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is that the shortfall between budget planning assumptions and actual settlements will be fully funded for Local Government staff. 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 7 At month 7 against the full-year budget of £339.363m there is a projected year-end overspend of £4.946m (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 £3.970m in social care services and a projected overspend of £0.976m 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. Appendix F provides information on the costs of bank and agency staff. 2.3 Health and Community Care Services Against the full-year budget of £99.882m there is a projected overspend of £4.116m (4.1%) which is a favourable movement of £0.051m and the main variances are: a) Care home placements – net projected overspend of £0.545m (£0.020m favourable). This includes an overspend on placements of £1.095m (£0.020m favourable) which 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 7 there were 815 placements resulting in a projected overspend of £1.095m. The plan to manage down the number of permanent placements to reach the target is challenging due to the need to respond to referrals 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 and gross funded placements which is projected to be £0.550m over recovered (no movement). This income is challenging to predict as it depends on the length of
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the legal process and time taken to sell the property that the charging order is registered to and access to the funds or estate of service users. b) Care at home is projected to be £1.721m overspent (£0.032m adverse). 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 £0.298m (£0.188m favourable) split as follows: £0.935m over in residential placements, £0.412m under in direct payments due to increased clawbacks and £0.225m under in community care packages. d) Integrated Island Services is projected to overspend by £0.487m (£0.020m favourable). The most significant variance is a projected overspend at Montrose House of £0.339m which relates to the net overspend on agency staff (i.e. net of underspend on employee costs). There is also an under recovery of income and a write off of aged debt. In addition, there are overspends outwith Montrose House across property, continence and medical supplies, admin and transport. The Arran Patient Transfer contract is projected to overspend by £0.040m. e) Specialist Rehab wards – projected overspend of £0.157m (£0.018m favourable) (Redburn ward £0.194m overspend and Douglas Grant £0.037m 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 £0.770m (£0.004m favourable). 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 plan which will reduce this overspend and the reduction is reflected in the recovery plan. 2.4 Mental Health Services Against the full-year budget of £118.527m there is a projected overspend of £1.503m (1.3%) which is an adverse movement of £0.285m prior to the re-allocation of the Lead Partnership variance to East and South HSCP. The main variances are: • Learning Disabilities are projected to overspend by £1.249m (£0.213m adverse). The adverse movement is mainly due to one new high-cost care LD package with £0.174m part year costs in 2025-26 and a projected under recovery of income £0.189m (£0.036m adverse).
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• Community Mental Health services are projected to underspend by £0.091m (£0.031m favourable movement). 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 holding the funding was agreed as part of the recovery plan at month 3. • The Lead Partnership for Mental Health is projected to be £0.689m overspent (£0.002m adverse) and the main variances are as follows: • Adult Inpatients – projected overspend by £0.954m (£0.077m adverse) due to very high levels of continuous intervention which require additional supplementary staff and enhanced observations (1:1 and 2:1) and use of bank staff. The month 5 and 6 costs were materially higher than the month 1 – 4 average, this was due to high levels of staff cover required to respond to an IPC incident at Woodland View. The projection assumes that £0.338m of costs are recharged 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. • The UNPACS (Unplanned Activities) budget – projected overspend of £1.147m (£0.093m adverse) based on current placements. Since month 6 there has been an admission plus a potential further planned admission in January. These have been accounted for in the projection. UnPACS placements are for individuals with very specific needs that 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. Part of the additional control measures agreed in month 3 was to expand the high- cost care package review group to include all UNPACS placement
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requests, the projected position includes provision for any new placements approved. • Learning Disability Services – projected to overspend by £0.305m (£0.044m favourable). The overspend relates to the delay in achieving the saving from Ward 7A. Whilst the ward closed there are still legacy costs as the staff are still being redeployed. • Elderly Inpatients – projected overspend of £0.121m (£0.004m adverse) 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 £0.135m (no movement) 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 (EMHOF) – projected underspend of £0.624m (no movement). There was £0.624m of reserves held for EMHOF and the recovery plan approved the draw down of these reserves which is the reason for the favourable movement. • Psychiatry – is projected to overspend by £0.271m (£0.050m favourable) 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 £0.112m (£0.044m favourable). The overspend is less than projected due to a prior year rebate. Prior to this rebate there was an overspend due to increased demand and cost of medicines, and particularly the cost of Buvidal. This position is after investing £0.510m on a Pan Ayrshire basis (£0.170m per HSCP). • Action 15 – is projected to underspend of £0.321m (£0.042m favourable). There was £0.487m of reserves held for Action 15 and the recovery plan approved the draw down of these reserves which is the reason for the underspend. The projected underspend is after considering the legacy costs from the 2024/25 review of funding. Innovation Fund – projected underspend of £0.021m (no movement) assuming that the posts to be redeployed as part of the EMHOF review are actioned.
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• 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 £1.103m (favourable movement of £0.131) in 2025-26. Further information is included in the table below: Vacancy Savings Target (£1.160m) Projected to March 2026 £2.263m Over/(Under) Achievement £1.103m 2.5 Children and Justice Services Against the full-year budget of £42.324m there is a projected overspend of £1.610m (3.8%) which is a favourable movement of £0.026m and the main variances are: a) Care Experienced Children and Young People is projected to overspend by £2.016m (£0.020m adverse). 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 £2.798m (£0.084m adverse) based 35 placements in month 7. This demonstrates an increase of 6 places since the start of the financial year. There are several 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. o Contractual inflation has still to be agreed for 15 providers. If this is higher than the assumed contractual inflation and it is likely that this will increase the projected costs of residential places which is outwith the control of the service.
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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 £0.898m (£0.039m adverse) underspent. • Residential respite – placements are overspent by £0.070m (£0.001m fav movement). 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 £0.149m (£0.021m favourable), largely due to staffing levels in the children’s houses and regrading of posts. • Care Leavers – projected underspend of £0.043m (£0.015m favourable) in rent costs. • Section 29 Payments (Throughcare Team) are projected to overspend by £0.045m (£0.004m favourable movement). b) Head of Service – is projected to underspend by £0.622m (£0.060m favourable). This consists of a projected overspend of £0.158m in relation to the previous staff reconfiguration saving 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 £0.765m £0.012m adverse) and which contributes to costs incurred across a number of C&F service areas. The favourable movement relates to a reduced projection for the Child Protection team and settlement of some contractual increases. c) C&F Health Team – is projected to overspend by £0.144m (£0.062m adverse) 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 was incorporated into budget pressures for 2025/26. The favourable movement is due to ongoing work by the senior manager to reduce the overspend. 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. 2.7 CHIEF SOCIAL WORK OFFICER This is projected to underspend by £0.156m (£0.029m adverse). One contract has ceased at the end of June and there are savings against other areas. There is also
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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 £1.831m (£0.146m favourable) and the main areas of variance are: • There is projected slippage on the LD and MH transition funding of £0.482m (£0.009m favourable) 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 £0.137m (no change) as a result of the 25/26 budget decision. • NHS shortfall in savings of £0.230m (£0.176m favourable) which is not coded to specific areas and held centrally until recurring savings can be identified. • The funding for the Reduced Working Week (non-Lead Partnership element) is coded to Management and Support pending final confirming of the allocation. It is projected to underspend by £0.293m as the overspends in relation to these costs are shown on other lines outwith Management and Support. • An over-recovery of payroll turnover of £0.550m (£0.050m adverse) for social are services and an over-recovery of £0.244m (£0.064m adverse) 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 £3.950m £1.811m Over/(Under) Achievement £0.550m £0.244m 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.
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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. 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 The approved 2025-26 budget included £4.019m of savings. BRAG Status Position at Budget Approval £m Position at Month 7 £m Red - - Amber 2.984 2.027 Green 1.035 - Blue - 1.992 TOTAL 4.019 4.019 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. Any shortfall in relation to the amber rated savings are already reflected in the projected outturn. 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 Transfer Methadone LES to East GMS (0.008) 2 Post to Medical records (0.037) 3 GP Prescribing budget adjustment (1.094) 4 ADP MAT Standards Allocation (0.045) 5 ADP ABI to East (0.010)
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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 7 the MH lead partnership is projected to overspend by £0.689m (£0.225m NRAC share for East and £0.196m for South). South HSCP (month 6 info) – projected overspend of £0.282m (£0.148m adverse) of which £0.104m (£0.054m adverse) will be allocated to North. The variance is mainly due to an overspend of £0.131m in the community store. This includes the costs of replacing mattresses, repairs and maintenance contract and equipment costs. The adverse movement is due to the purchase of additional mattresses when the wash bay was temporarily closed, and this impacted on the recycling of mattresses. There is also a projected overspend of £0.087m 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 6 info) - projected overspend of £0.104m (£0.326m favourable) of which £0.038m will be allocated to North - £0.121m favourable movement). The main variances are: Allied Health Professions (Lead Partnership) There is a projected underspend of £0.420m on AHPs services which mainly relates to staffing savings. An increase in overall supplies expenditure has seen a small adverse movement from month 4 projected underspend £0.445m. Primary Care and Out of Hours Services (Lead Partnership) The Primary Care and Out of Hours Services £139.701m budget is projected to overspend by £0.416m, which is a small favourable movement of £0.206m from month 4. There are projected additional costs within Primary Care Contracting and Support £0.402m (£0.493m overspend month 4), due to a number of variances, including new Office 365 licence costs, as well as additional spend related to the GP’s Sub- Committee and staffing costs. Primary Medical Services are projected to overspend by £0.643m (£0.686m at month 4), largely due to increased pension and sickness cover costs. Primary Medical Services payments also show an overspend and IT continues to overspend. These projected additional costs are being partially offset by a projected underspend £0.309m (£0.170m at month 4) against Ayrshire Urgent Care Services based on average of month 1 to 6 expenditure and cross charges based on 2024/25 trends (and is after building-in an allowance for public holiday cover in the remainder of the financial year). Funding has been allocated to partially offset Urgent
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Care Pathway costs £0.823m (projected to outturn £0.248m over allocated funding). Funding has also been allocated to Covid-19 Therapeutics of £0.274m, with costs projected at £0.229m. There is a projected underspend of £0.555m (£0.304m at month 4) in Dental services that reflects that staffing numbers are running at less than establishment, alongside reduced equipment costs. The financial recovery plan includes anticipated reduced spend on Dental equipment £0.035m. Prison and Police Healthcare (Lead Partnership) The projected overspend of £0.013m at month 6 (£0.106m overspend month 4) is largely due to reduced staffing costs. Due to extended periods of vacancy, there has been a favourable movement of £0.119m, however this is partially offset by additional prescribing costs. Prison prescribing was highlighted as a budget pressure as part of the 2025/26 budget. Both East Ayrshire and South Ayrshire IJBs have approved additional funding to offset this pressure however North Ayrshire IJB did not provide for this in their approved budget. The additional funding has not been allocated against the prescribing budget at this stage, with further pan-Ayrshire discussions to be undertaken to determine how to account for this in the current financial year and going forward. It is possible that the Prison and Police Healthcare projected overspend highlighted in this report can be reduced as a consequence of this work. Other Services (Lead Partnership) The £0.095m projected overspend (£0.146m overspend month 4) is due to increased Area Wide Evening Services and Palliative Care Services costs. This is mainly due to additional staffing costs including high use of bank staff to meet service demands which are expected to reduce when vacancies are filled. As part of the recovery plan, recovery actions will be undertaken to reduce costs by an estimated £0.069m in the remainder of the financial year within Area Wide Evening Services: • Caseload and rota review to ensure prioritisation of essential criteria for overnight interventions. • Reviewing skills mix and reducing teams from eight to seven. • Reducing bank usage by ensuring optimum recruitment to vacancies and maximising attendance at work Palliative Care Services budgets continue to be closely monitored and reviewed; however increased costs largely reflect demand for provision of services. This pressure will require to be considered on a pan-Ayrshire basis, as part of the 2026/27 budget-setting process. Alongside financial recovery plan actions, it is anticipated that the prison prescribing pressure can be considered through forthcoming pan- Ayrshire discussions. East Ayrshire Financial Recovery Plan (approved on 29th October 2025) A financial recovery plan will be presented to the IJB on 29 October 2025 for consideration and approval (and presented to North and South Ayrshire IJBs for approval). The initial hosted services financial recovery plan assumes that costs can
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be contained at month 6 projected outturn position levels overall, with specific savings highlighted in the table below to achieve overall financial balance in 2025/26. Proposed Saving 2025/26 £m Primary Care – Dental equipment balance (revenue) 0.035 Area Wide Evening Services – Staff Cost Reductions 0.069 TOTAL 0.104 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 £491.3million. The directorate is overspent by £20.3 million after 7 months including legacy CRES. 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 wards contributed an overspend of £4.2m after 7 months.
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Within the overall £20.3 million overspend Medicine are over by £8.2 million, Emergency Care by £6.4 million, Surgery by £2.2 million, Labs and Diagnostics by £2.3 million and Women and Children by £1.5 million. Legacy CRES and underspends on other budgets make up the difference. 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 from month 9. 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. • Pay settlements for both NHS and Local Government staff have been agreed for 2025/26. The NHS element has been funded, and the current assumption is that the shortfall between budget planning assumptions and actual settlements will be fully funded for Local Government staff. • 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.
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• 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. • 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 services have been 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. • Risk related to NHS Reform investment being allocated by Scottish Government on a payment by results basis and in arrears. • Local Government Settlement and Distribution Group (SDG) – The SDG periodically review existing distributions to ensure that they remain fit for purpose. There is an agreed review of indicators for Adult Social Care Services, whilst the quantum is unknown North Ayrshire are noted to be an area with an increase, however there is a risk that this funding will not be available in future years due to North Ayrshire Council overall not receiving any additional funding through the floor mechanism. These risks will continue to be monitored during 2025-26. Audit Scotland’s recent audit of the IJB Annual Accounts concluded that North Ayrshire IJB has effective financial management and reporting arrangements in place. The audit also highlighted success in achieving approved recurring savings. This demonstrates that the current financial recovery situation is not a result of inadequate financial oversight, poor reporting, or an inability to deliver efficiencies. Instead, the ongoing challenge relates to rising levels of need within the North Ayrshire population and the wider, and national, issue of ensuring the long-term financial sustainability of health and social care services. It is essential that the IJB
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works with all partners to accelerate and resource service redesign and transformation, in order to provide sustainable care for the future. An Internal Audit review of IJB transformation submitted to the September 2025 Performance and Audit Committee gave an opinion of substantial assurance in relation to the governance of the Transformation Plan. 2.13 RESERVES The IJB opening reserves position are 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. 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: MANAGEMENT ACTIONS/CONTROLS AGREED IN 2024/25 • 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
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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. GOVERNANCE MEASURES AGREED IN 2024/25 • 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. MANAGEMENT ACTIONS/CONTROLS AGREED IN 2025/26 (AUGUST 2025 and SEPTEMBER 2025) • 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. • The senior managers for the main areas of overspend have been tasked with preparing an SBAR reports to be considered at the PSMT. This will cover current action being taken to reduce the overspend and future planned action. • The Director and Chief Finance Officer have started a rolling programme of one-to-one meetings with individual budget holders across the HSCP to consider opportunities for cost reduction, service change and any spend to save propositions – to support the development of the 2026/27 budget but also to identify further cost reductions for the current financial year. RECOVERY ACTIONS – MONTH 7 UPDATE • The updated recovery action is outlined in Appendix E. This includes the proposals agreed since month 3 and updated progress at month 7 and any changes to target reductions. The actions are a mix of cost reduction targets across various services and a drawdown of reserves.
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• There is a significant risk at this point in the financial year that the all of the recovery action can be delivered especially around the residential placements for children and care home placements. • A summary of the residual risk is below: Residual Risk TOTAL Health/ NHS AA Social Care/NAC Month 3 1.175 0.519 0.656 Month 4 1.733 0.776 0.957 Month 6 1.604 0.001 1.603 • At month 7 this deteriorated to: TOTAL Health/ NHS AA Social Care/NAC Projected Overspend @ mth7 4.946 0.976 3.970 Financial Recovery Plan Projections 3.007 0.918 2.089 Residual Risk 1.939 0.058 1.881 • This plan is monitored and reviewed each month, and the following recovery actions are being proposed: a) Care home placements – move to one admission for every two discharges as per PSMT approval on 20th November 2025. The care placements at CARG to be approved on the basis of risk and need rather than current care setting. These levels will be exceeded where the risk to adults remaining in the community is considered too great and the only alternative is in immediately accessing a care placement. This may impact on delayed discharges within our acute and community hospitals. b) Care at home – recruitment freeze to gradually reduce the overspend position. Again, this will impact on wait times and service performance. c) All care packages (outwith in house care at home and older people placements agreed via CARG) will be considered for approval by the high- cost care package group. The financial consequences of these measures are not fully known at this stage and will be closely monitored. Services continue to work on further recovery actions to come to IJB in February – these will impact further on waits and service performance.
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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 The outturn is an overall year-end overspend of £4.946m (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
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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. 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 31st October 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 £'000 £'000 COMMUNITY CARE AND HEALTH 78,879 81,835 2,956 21,003 22,163 1,160 99,882 103,998 4,116 4,167 (51) : Locality Services 32,859 33,758 899 5,897 5,897 0 38,756 39,655 899 987 (88) : Community Care Service Delivery 41,750 43,427 1,677 0 41,750 43,427 1,677 1,611 66 : Rehabilitation and Reablement 2,127 2,178 51 0 2,127 2,178 51 40 11 : Long Term Conditions 896 935 39 10,612 11,576 964 11,508 12,511 1,003 1,026 (23) : Community Link Workers 366 365 (1) 0 0 0 366 365 (1) (4) 3 : Integrated Island Services 881 1,172 291 4,494 4,690 196 5,375 5,862 487 507 (20) MENTAL HEALTH SERVICES 41,157 42,324 1,167 77,370 77,706 336 118,527 120,030 1,503 1,218 285 : Learning Disabilities 32,027 33,276 1,249 727 727 0 32,754 34,003 1,249 1,036 213 : Community Mental Health 7,110 7,019 (91) 1,833 1,834 1 8,943 8,853 (90) (157) 67 : Addictions 2,020 2,029 9 1,880 1,880 0 3,900 3,909 9 5 4 : HBCCC 0 0 0 353 0 (353) 353 0 (353) (353) 0 : Lead Partnership Mental Health NHS Area Wide 0 0 0 72,577 73,265 688 72,577 73,265 688 687 1 CHILDREN & JUSTICE SERVICES 36,449 37,981 1,532 5,875 5,953 78 42,324 43,934 1,610 1,636 (26) : Irvine, Kilwinning and Three Towns 3,226 3,297 71 0 0 0 3,226 3,297 71 85 (14) : Garnock Valley, North Coast and Arran 3,621 3,702 81 0 0 0 3,621 3,702 81 68 13 :Intervention Services 1,822 1,834 12 0 0 0 1,822 1,834 12 9 3 : Care Experienced Children & Young people 22,842 24,858 2,016 0 0 0 22,842 24,858 2,016 1,996 20 : Head of Service - Children & Families 1,406 784 (622) 0 0 0 1,406 784 (622) (562) (60) : Justice Services 3,101 3,101 0 0 0 0 3,101 3,101 0 0 0 : C&F Health Team 431 405 (26) 4,995 5,109 114 5,426 5,514 88 82 6 : Lead Partnership NHS Children's Services 0 0 0 880 844 (36) 880 844 (36) (42) 6 CHIEF SOCIAL WORK OFFICER 1,978 1,822 (156) 0 0 0 1,978 1,822 (156) (185) 29 PRIMARY CARE 0 0 0 53,627 53,610 (17) 53,627 53,610 (17) 84 (101) ALLIED HEALTH PROFESSIONALS 0 11,608 11,608 0 11,608 11,608 0 1 (1) MANAGEMENT AND SUPPORT COSTS 7,725 6,196 (1,529) 3,692 3,390 (302) 11,417 9,586 (1,831) (1,685) (146) OUTTURN ON A MANAGED BASIS 166,188 170,158 3,970 173,175 174,430 1,255 339,363 344,588 5,225 5,236 (11) Return Hosted Over/Underspends to East 0 0 0 0 (225) (225) 0 (225) (225) (225) 0 Return Hosted Over/Underspends to South 0 0 0 0 (196) (196) 0 (196) (196) (196) 0 Receive Hosted Over/Underspends South 0 0 0 0 104 104 0 104 104 104 0 Receive Hosted Over/Underspends East 0 0 0 0 38 38 0 38 38 38 0 OUTTURN ON AN IJB BASIS 166,188 170,158 3,970 173,175 174,151 976 339,363 344,309 4,946 4,957 (11) Over/ (Under) Spend Variance at Period 6 Movement in variance from Period 6 TOTAL Partnership Budget - Objective Summary Council Health 2025/26 Budget
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2025-26 Savings Tracker Appendix B Social Care: Ref Description Deliverability Status at budget setting Deliverability Month 7 2025/26 Saving Previously Agreed Savings (Full year impact) 1 Review of Day Care provision Green Blue 0.100 2 Service redesign (CAAST Team and Corporate Parenting team) Green Blue 0.034 Adjustments 3 Payroll Turnover Green Blue 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 Blue 0.107 7 Care at Home Amber Blue 0.500 8 Care Package Review (all services) Amber Blue 0.200 9 Deletion of vacant posts Green Blue 0.056 10 Increase to charging Green Amber 0.186 11 Admin Post Savings Green Blue 0.114 12 Financial Inclusion Green Blue 0.357 TOTAL SOCIAL CARE SAVINGS 2.903 Cross Service
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Health: Ref Description Deliverability Status at budget Deliverability Month 7 2025/26 Saving Adjustments 13 Increase recharge to East Ayrshire for beds at Woodland View Green Blue 0.010 14 Payroll Turnover Green Blue 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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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 25.045 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) Change Fund Allocation - HSCP FIO Team 7 T 0.021 Internal Commerical Waste 7 P 0.010 Roundings 7 0.002 166.188Social Care Budget Reported at Month 7 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 (25.045) 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
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HEALTH Period Permanent or Temporary £'m 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 Training Grade Adjustment (Dean Funding) 4 0.011 Medical Pay Award - Senior Medical - Additional 1% 4 0.086 Medical Pay Award - Specialty Doctors - Additional 1% 4 0.006 Virement to Medical Directorate from Mental Health Admin 4 (0.028) Transfer MAT Standards Psychiatrist 0.2 WTE 4 0.029 Primary Care Prescribing Tariff Reduction 4 (0.556) BBV transfer from Public Health 4 0.269 Training Grade Adjustment (Dean Funding) - August 5 0.129 Budget transferred to Capital for INV-3395435821 5 (0.006) Transfer from South - ANP contribution 5 0.030 Primary Care Prescribing Budgets reworked 5 0.130 HD157 3% pay award ADP North 5 0.057 North MDT funding to Arran Medical Group (Virement 11) 5 (0.043) Training Grade Adjustment (Dean Funding) - September 6 0.018 Transfer Methadone LES to East GMS 7 (0.008) Post to Medical records 7 (0.037) GP Prescribing budget adjustment 7 (1.094) ADP MAT Standards Allocation 7 (0.045) ADP ABI to East 7 (0.010) ANTICIPATED BUDGETS INCL HERE (NOT IN LEDGER) 7 (1.347) Roundings (0.001) 173.175 TOTAL COMBINED BUDGET 339.363 Health Budget Reported at Month 7
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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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Financial Recovery Action Plan Appendix E £m Projected Overspend at Month 7 4,946 SERVICE AREA Target at Month 7 Achieved at Month 7 Still to be achieved Target set (IJB Date) Comment Community Care and Health a) Care home placements (568) (79) (489) August 2025 - month 3 report This will bring the overall budget for placements and charging order income online. b) Physical Disability Services (res, community and DPs) 0 0 0 August 2025 - month 3 report Some PD residential packages £508K (prev £575K) have moved to the older people Care Home placements budget. The older people placements will need to manage this transfer within the existing budget. c) Specialist Rehab wards (75) (57) (18) August 2025 - month 3 report Based on planned action developed by the senior manager. d) Wards 1 and 2 (275) (57) (218) August 2025 - month 3 report Based on planned action developed by the senior manager. e) Care at Home (300) 0 (300) August 2025 - month 3 report Reflects the potential reduction to costs as an impact of the SG investment in unscheduled care TOTAL (1,218) (193) (1,025) Mental Health Services Target at Month 7 Achieved at Month 7 Still to be achieved Target set (IJB Date) Comment a) Learning Disabilities 0 0 0 August 2025 - month 3 report b) Community Mental Health services 0 0 0 August 2025 - month 3 report c) Lead Partnership for Mental Health : - Adult Inpatients (150) 0 (150) August 2025 - month 3 report Inpatient Review being undertaken - Elderly Inpatients (150) (62) (88) August 2025 - month 3 report Inpatient Review being undertaken - Psychiatry (150) (50) (100) August 2025 - month 3 report Junior doctor rota still to be revised. - Action 15 Reserves (486) (486) 0 August 2025 - month 3 report Draw down of the full pan Ayrshire reserve - agreed with the CFOs at East and South - Enhanced MH Outcome Framework Reserves (624) (624) 0 August 2025 - month 3 report Draw down of the full pan Ayrshire reserve - agreed with the CFOs at East and South NORTH AYRSHIRE ELEMENT 38.65% (603) (472) (131) August 2025 - month 3 report TOTAL (603) (472) (131) 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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FINANCIAL RECOVERY PLAN SERVICE AREA Target at Month 7 Achieved at Month 7 Still to be achieved Target set (IJB Date) Comment Children and Justice Services a) Residential Placements (1,000) 0 (1,000) August 2025 - month 3 report Based on some placements moving to tenancies and other placements moving from external to in-house provision. TOTAL (1,000) 0 (1,000) ALLIED HEALTH PROFESSIONALS 0 0 0 August 2025 - month 3 report No cost reduction proposed but the service need to maintain the current position. CHIEF SOCIAL WORK OFFICER 0 0 0 August 2025 - month 3 report No cost reduction proposed but the service need to maintain the current position. MANAGEMENT AND SUPPORT a) Payroll turnover (200) 0 (200) August 2025 - month 3 report Increase to the current projection based on dragging vacancies for 4 weeks after vacancy scrutiny approval. b) Transition slippage (100) (100) 0 August 2025 - month 3 report Based on historic slippage. c) Contractual inflation (100) (100) 0 August 2025 - month 3 report d) Service Redesign Fund (100) (100) November 2025 - moth 6 report TOTAL (500) (200) (300) OTHER AREAS b) Agenda for Change - assume fully funded (551) 0 (551) August 2025 - month 3 report Based on 100% cost of the half hour reduction in working week being funded. (551) 0 (551) TOTAL RECOVERY ACTION (3,872) (865) (3,007) Remaining projected overspend 1,939
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Bank and Agency Costs to Month 7 Appendix F 1) NHS 4863 (Registered) 4864 (Unregistered) 4853 (Registered) 4854 (Unregistered) 4865 (Agency Locum Consultant) TOTAL NORTH CORE SLT ADULT 30,634 3,098 33,731 WARD 1 WOODLANDS VIEW 17,556 199,119 216,675 WARD 2 WOODLANDS VIEW 19,121 261,789 280,911 ACH REDBURN REHAB WARD NRS 18,499 120,454 138,953 ACH DOUGLAS GRANT REHAB WD NRS 6,584 40,831 47,415 WARD 3 WOODLANDS VIEW NURSING 1,240 247,018 248,258 WARD 4 WOODLANDS VIEW NURSING 68,149 26,444 94,594 NEW CLONBEITH NURSING(JURA) 3,392 83,282 86,674 WVIEW THE GLEN ECT 3,362 6,341 9,703 WVIEW WARD 10 ACUTE MH NRS 13,953 198,334 212,287 WVIEW WARD 8 ACUTE MH NRS 2,562 537,449 540,011 WARD 5 WOODLANDS VIEW 2,302 27,681 29,983 WVIEW WARD 7B REHAB MH NRS 23,135 23,135 NEW DUNURE NURSING(CLONBEITH) 18,374 109,503 127,878 MH BED MANAGEMENT - TRINDLEMOSS 40,906 173,511 214,417 ARRAN HOSPITAL NURSING 45,884 40,943 86,827 CAMHS MANAGEMENT 1,944 1,944 CAMHS UNSCHEDULED CARE 801 801 EARLY YRS-C/F TEAM 1 923 923 EARLY YRS-C/F TEAM 3 974 974 IMMUNISATION NURSING 23,843 6,374 30,217 ARRAN DN 13,607 13,607 PACKAGE OF CARE (P) - AMG 86,687 86,687 PACKAGE OF CARE (P) - LMO 598 598 NC POC TEAM 2 990 990 NC POC TEAM 3 3,843 3,843 THREE TOWNS DN 677 677 FOXGROVE(NSAIS)ADVANCE RECRUIT - NORTH AHP MANAGEMENT TEAM 7,329 7,329 IRVINE DN 16,516 16,516 NORTH WEST COAST DN 26,322 26,322 GARNOCK VALLEY DN 42,847 42,847 LADY MARGARET NURSING 8,076 3,857 11,933 PREVENTION + SERVICES SPT TEAM 2,397 2,397 LD HEALTH CHECKS 12,238 12,238 NORTH CLDT 5,777 164 5,941 LDS MANAGEMENT 4,890 4,890 MHANPS MH UNSCHEDULED CARE 2,355 57 2,412 MHS INPATIENT MGT 14,886 210 15,096 CMHT NURSING-NORTH AYRSHIRE 3,117 4,273 7,390 WVIEW WARD 7C FORENSIC REHAB N 6,963 102,048 371 109,382 INTENSIVE COMMUNITY NURSING TEAM 27,857 1,862 29,719 ADULT MENTAL HEALTH LIASION TEAM 27,237 27,237 PCMHT NORTH 1,798 1,798 WVIEW WARD 6 LOW SECURE NRS 29,447 103,918 133,365 WARRIX AVE 69,724 59,808 129,532 ICFN - COMMUNITY PHLEBOTOMY 7,906 7,906 ACTION 15 - ADULT LIAISON - FORENSIC PSYCHOLOGY 3,248 3,248 CHILD HEALTH ADMIN 1,797 1,797 WVIEW WARD 7A LD A+T NRS 25,610 425,962 1,804 14,532 467,906 WVIEW WARD 9 ACUTE MH NRS 17,000 257,233 226 274,459 WVIEW WARD 11 ACUTE MH NRS 26,356 146,085 172,441 ADULT EAST 1,114 1,114 733,082 3,296,799 2,400 14,532 1,114 4,047,928 2) SOCIAL CARE Mth 7 Spend 239,781 17,439 342,959 134,415 734,594 Mh Acm Bank Agency Montrose House Brodick Unscheduled Care Funding Ld Acm