8 - Revenue Budget 2023-24 Financial Performance to 31 March 2024
North Ayrshire Council · 4 June 2024
Back to Cabinet — 4 June 2024 and its agenda
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NORTH AYRSHIRE COUNCIL 4 June 2024 Cabinet Title: Revenue Budget 2023/24 : Financial Performance to 31 March 2024 Purpose: To advise Cabinet of the financial performance for the Council for 2023/24. Recommendation: That Cabinet agrees to: (a) note the information and financial outturn position outlined in the report; (b) approve the earmarking of £5.486m identified at 2.5 to meet future year commitments; (c) note the financial performance of the Health and Social Care Partnership highlighted at 2.6; (d) note the virements detailed in Appendix 7. 1. Executive Summary 1.1 The General Services Revenue Estimates for 2023/24 were approved by Council on 1 March 2023. The Housing Revenue Account (HRA) Revenue Budget for 2023/24 was approved by Council on 15 February 2023. 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 final report for 2023/24 and covers the period to the end of March 2024 (Period 12). This is the final financial performance information on which the annual accounts for the Council will be prepared. 1.3 At Period 12 the General Fund is reporting a net in-year breakeven position after transferring resources to/from earmarked reserves. This is an improvement of (£0.146m) from that reported at Period 10 and is primarily related to improved income recovery across a number of services and lower than anticipated utilisation of centrally held inflation provisions. 1.4 The Housing Revenue Account is reporting a net in-year underspend of (£6.881m) (11.8%). This is a movement of (£0.711m) from the underspend reported at Period 10. The movement is primarily related to an under recovery of rental income and revised Capital Charges, partly offset by reduced expenditure on repairs. The underspend will be added to the HRA earmarked balances to support service delivery in future years.
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1.5 At Period 10 the Health and Social Care Partnership reported a projected overspend of £4.171m. Work is ongoing to confirm the final outturn position for the year and the HSCP is awaiting final confirmation of the NHS budget outturn. It is anticipated that the Integration Joint Board (IJB) will draw the full overspend from available reserves, resulting in an in-year net breakeven position for the HSCP. 2. Background General Fund 2.1 The Council set a breakeven budget for 2023/24. In addition to the budget approved on 1 March 2023, earmarked funds of £26.697m were carried forward from 2022/23 for service expenditure in 2023/24 and are reflected in the figures within the 2023/24 financial performance reports as they are drawn down. 2.2 A net in-year breakeven position is reported, net of transfers to/from reserves. The following table details the final position on a service by service basis: App. No Annual Budget Actual Outturn to 31 March 2024 Variance for year (Fav)/Adv Projected Variance at P10 (Fav)/Adv Movement New Requests for Carry Forward Variance for Year After Carry Forward (Fav)/Adv Service Expenditure £000's £000's £000's £000's £000's £000's £000's Chief Executive's 1 24,243 23,288 (955) (864) (91) 518 (437) Communities 2 186,848 187,166 318 687 (369) 72 390 Place 3 61,671 62,937 1,266 1,504 (238) 386 1,652 Other Corporate Services 4 17,023 10,891 (6,132) (1,228) (4,904) 4,510 (1,622) Sub Total 289,785 284,282 (5,503) 99 (5,602) 5,486 (17) Health and Social Care Partnership 124,933 124,933 - - - - - Balance for Services 414,718 409,215 (5,503) 99 (5,602) 5,486 (17) Financing Charges 5 22,172 22,172 - - - - - Contribution to Loans Fund Reserve 5 8,089 8,089 - - - - Total Planned Expenditure 444,979 439,476 (5,503) 99 (5,602) 5,486 (17) Planned Income Aggregate External Finance 5 (356,579) (356,577) 2 - 2 - 2 Council Tax 5 (65,533) (65,518) 15 47 (32) - 15 Contribution to Capital Fund 5 225 225 - - - - - Contribution to/from Earmarked Funds 5 (23,092) (23,092) - - - - - Total Planned Income (444,979) (444,962) 17 47 (30) - 17 - (5,486) (5,486) 146 (5,632) 5,486 - Net Expenditure/ (Income)
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2.4 The reported Aggregate External Finance within Planned Income includes a number of adjustments to Scottish Government funding from that reported at Period 10, as detailed in the following table: 2.5 Commentary on Significant Movements from the Approved Budget Detailed explanations of the significant variances in service expenditure compared to the approved budgets, together with information on funding to be carried forward to support expenditure during 23/24, are provided in appendices 1 to 5 to this report. A full list of the proposed carry forward of earmarked funds is included at Appendix 5. A brief explanation of the significant movements for each service since Period 10 is outlined as follows: (i) Chief Executive’s – underspend of (£0.955m), an increase of (£0.091m) from the previously reported underspend. The movement since Period 10 is primarily related to: • Lower than anticipated expenditure on Elections, (£0.097m); • Reduced expenditure on Occupational Health, (£0.067m); and • Vacancy management across services, (£0.049m). These were partly offset by increased Bad Debt Provision in relation to Council Tax Statutory Additions, £0.197m. It is requested that £0.518m of the underspend is earmarked to support anticipated additional expenditure during 2024/25 in relation to: • Inflationary pressures in ICT contracts, including software and M365, £0.354m; • Contribution to the Elections Fund to support future requirements, £0.102m; and • Inflationary pressures on Occupational Health contracts, £0.062m. Non Domestic Rates Specific Grants TOTAL AEF £000's £000's £000's Revised Budget 31 January 2024 (292,082) (40,982) (19,940) (353,004) Movements: PEF Carry Forward 195 195 DHP Accrual (610) (610) Firework Control Zones (10) (10) Islands Cost Crisis Emergency (57) (57) Local Government Pay Award (1,948) (1,948) School Staff Training (22) (22) CJSW Adjustment 70 70 NDR Empty Property Relief Adjustment (1,193) (1,193) Final Scottish Government Income (295,922) (40,982) (19,675) (356,579) General Revenue Grant £000's
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(ii) Communities – overspend of £0.318m, a reduction of (£0.369m) from the previously reported overspend. The movement since Period 10 is primarily related to: • Increased Facilities Management Income, (£0.419m); • Lower than anticipated expenditure across Connected Communities Supplies & Services and Third Party Payments, (£0.155m); • Reduced non teaching staff costs within Primary Schools, (£0.144m); • Increased income from other Local Authorities, (£0.076m). These have been partly offset by: • Increased teacher cover costs, £0.280m; and • Increased PPP costs related to NDR and utility cost increases, £0.127m. It is requested that £0.072m is earmarked to support anticipated additional expenditure during 2024/25, including: • Connected Communities Community Grants, £0.042m; and • Cost of the School Day – support for ongoing programmes, £0.030m. Virements in relation to additional income across the service have been included within Appendix 7. (iii) Place – overspend of £1.266m, a reduction of (£0.223m) from the previously reported overspend. The net movement since Period 10 is primarily related to: • Increased Planning income, (£0.174m); • Vacancy management across services, (£0.166m); • Reduced level of overspend on Statutory Compliance, (£0.116m); and • Reduced Regeneration expenditure linked to project delays, (£0.065m). These have been partly offset by: • Reduced project income within PMI, £0.144m; • Increased service charges, £0.118m; and • Increased Winter Maintenance costs, £0.56m. It is requested that £0.386m is earmarked to support anticipated additional expenditure during 2024/25, including: • Planning application fees received in advance, £0.147m; • Community Wealth Building to support delivery of the Repurposing Property Grant Fund, £0.121m; and • Rapid Rehousing Transition Plan linked to the 5 year RRTP delivery programme, £0.118m.
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Virements in relation to the recognition of additional income budgets within Roads, Employability and the Ayrshire Growth Deal have been included within Appendix 7. (iv) Other Corporate Items – underspend of (£6.132m), an increase of (£4.904m) from the previously reported underspend. The movement since Period 10 is primarily related to: • Additional Scottish Government grant income, (£2.913m); • Reduced centrally funded severance costs, (£0.740m); • Reduced drawdown of centrally held inflationary provisions, (£0.681m); • Increased income from recharges to other services, (£0.294m); and • Increased Housing Benefit income related to supported accommodation claims, (£0.276m). It is requested that a further £4.510m is earmarked to support anticipated additional expenditure during 2024/25, including: • Workforce planning costs to support the review of Early Learning and Childcare services, £1.700m; • Provision for the potential repayment of Housing Benefit income in relation to supported accommodation claims, £0.500m; • Contribution to Change and Service Redesign Fund, £0.399m; • Provision for initial startup costs and income recovery levels associated with the Foxgrove (National Secure Adolescent Inpatient Service) unit due to become operational during 2024, £0.250m; • Inflation provision in relation to the Arran Local Bus Service contract, £0.204m; • Previously approved budget allocation to support future service delivery in relation to the CCTV Review, £0.050m; and • Scottish Government grant income to support 24/25 service delivery, £1.407m, (including Ukrainian Resettlement £0.864m, Employability Staffing £0.394m, Summer Activities £0.049m, Islands Cost Crisis Emergency £0.039m, DWP funding £0.036m, Educational Psychologists £0.015m and Firework Control Zones £0.010m). Health and Social Care Partnership 2.6 The final HSCP financial performance report for the year will be presented to the Integration Joint Board on 13 June 2024 and will outline the 2023/24 financial performance in more detail. At Period 10 the HSCP reported a projected overspend of £4.171m. Work is ongoing to confirm the final outturn position for the year and the HSCP is awaiting final confirmation of the NHS budget outturn. It is anticipated that the Integration Joint Board (IJB) will draw the full overspend from available reserves, resulting in an in-year net breakeven position for the HSCP.
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Housing Revenue Account 2.7 The Housing Revenue Account budgeted for a breakeven position in 2022/23. An underspend of (£6.881m), net of transfers to/from reserves, has been reported. This is a movement of (£0.711m) from the previously reported underspend position and is summarised in the following table with further details provided in Appendix 6. The underspend will be added to the HRA earmarked balances to support delivery of the HRA Business Plan. 2.8 Commentary Significant Movements from the Revised Budget Detailed explanations of the significant variances in expenditure compared to the approved budgets are provided in appendix 6 to this report. A brief explanation of the significant movements for each service since Period 10 is outlined as follows: (i) Employee Costs – underspend of (£0.522m), an increase of (£0.059m) from the previously reported underspend The movement is primarily related to vacancy management across the service. (ii) Property Costs – overspend of £0.798m, a reduction of (£0.640m) from the previously reported overspend The movement is primarily related to reduced expenditure on Planned & Cyclical Maintenance, (£0.165m), Responsive Repairs, (£0.089m), Aids & Adaptations, (£0.054m) and Other Property Costs, (£0.370m). Annual Budget Actual Outturn to 31 March 2024 Variance for year (Fav)/Adv Projected Variance at P10 (Fav)/Adv Movement Note £000's £000's £000's £000's £000's Employee Costs 5,482 4,960 (522) (463) (59) (i) Property Costs 22,842 23,640 798 1,438 (640) (ii) Supplies & Services 568 370 (198) 20 (218) (iii) Transport Costs 28 15 (13) - (13) Administration Costs 1,892 1,915 23 26 (3) Third Party Payments 3,519 3,366 (153) (176) 23 Transfer Payments 172 156 (16) - (16) Other Expenditure 380 661 281 - 281 (iv) Capital Financing Costs 23,310 15,518 (7,792) (7,059) (733) (v) Gross Expenditure 58,193 50,601 (7,592) (6,214) (1,378) Income (58,193) (57,482) 711 44 667 (vi) Income (58,193) (57,482) 711 44 667 Net Expenditure - (6,881) (6,881) (6,170) (711)
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(iii) Supplies & Services – underspend of (£0.198m), an increase of (£0.218m) from the previously reported overspend The movement is primarily related to lower than anticipated expenditure on computer equipment and software licences, (£0.171m). (iv) Other Expenditure – overspend of £0.281m, a movement of £0.281m from the previously reported breakeven position The movement is primarily related to increased provision of Bad Debts, £0.281m. (v) Capital Financing Costs – underspend of (£7.792m), an increase of (£0.733m) from the previously reported underspend The movement is primarily related to revised loan charges reflecting expenditure on the HRA Capital Programme. (vi) Income – underrecovery of £0.711m, an increase of £0.667m from the previously reported underrecovery The movement is primarily related to the under recovery of Rental Income, £0.426m, as a result of protracted and long term voids, together with reduced income from Recharges, £0.080m and Other Income, £0.153m. 3. Proposals 3.1 It is proposed that Cabinet agrees to: (a) note the information and financial outturn position outlined in the report; (b) approve the earmarking of £5.486m identified at 2.5 to meet future year commitments; (c) note the financial performance of the Health and Social Care Partnership highlighted at 2.6; (d) note the virements detailed in Appendix 7. 4. Implications/Socio-economic Duty Financial 4.1 General Services The final outturn position for the year is a net breakeven position after transfers to and from earmarked reserves. Housing Revenue Account The final outturn position for the year is a net underspend of (£6.881m). Human Resources 4.2 None.
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Legal 4.3 None. Equality/Socio-economic 4.4 None. Environmental and Sustainability 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. 5. Consultation 5.1 Progress as outlined in this report has been approved by Executive Directors. Mark Boyd Head of Service (Finance) For further information please contact David Forbes, Senior Manager (Strategic Business Partner), on 01294 324551. Background Papers Revenue Budget 2023/24 : Financial Performance to 31 January 2024 - Cabinet 19 March 2024
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Appendix 1 CHIEF EXECUTIVES BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Objective Summary Annual Budget Actual Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Chief Executive Chief Executive 164 173 9 5% Total for Chief Executive 164 173 9 5% Financial Services Change Programme 358 358 - 0% Audit, Fraud, Safety & Insurance 1,091 1,108 17 2% Corporate Procurement 1,127 1,070 (57) (5%) 1 Financial Services 1,666 1,599 (67) (4%) 2 Revenues (390) (340) 50 (13%) 3 Transformation 822 797 (25) (3%) 4 Total for Financial Services 4,674 4,592 (82) (2%) People & ICT Employee Services 1,127 1,125 (2) (0%) HR & Organisational Development 1,151 1,082 (69) (6%) 5 ICT 5,984 5,575 (409) (7%) 6 Business Support 1,675 1,676 1 0% Customer Services 4,870 4,878 8 0% Total for People & ICT 14,807 14,336 (471) (3%) Democratic Services Legal & Licensing 905 829 (76) (8%) 7 Policy, Performance & Elections 567 399 (168) (30%) 8 Communications 506 508 2 0% Civil Contingencies 60 57 (3) (5%) Committee Services 645 543 (102) (16%) 9 Member Services 1,352 1,331 (21) (2%) Ayrshire Support Service 505 482 (23) (5%) Information Governance 58 38 (20) (34%) Total for Democratic Services 4,598 4,187 (411) (9%) Totals 24,243 23,288 (955) (4%) Less Proposed Carry Forwards 518 518 Net Total 24,243 23,806 (437) (2%)
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Appendix 1 Subjective Summary Annual Budget Actual Outturn Annual Variance Adverse or (Favourable) % Variance £000 £000 £000 Employee Costs 19,526 19,165 (361) (2%) Property Costs 82 106 24 29% Supplies and Services 3,497 3,055 (442) (13%) Transport and Plant Costs 20 12 (8) (40%) Administration Costs 1,428 1,363 (65) (5%) Other Agencies & Bodies 2,838 2,760 (78) (3%) Transfer Payments 887 887 - 0% Other Expenditure - - - - Capital Financing - - - - Gross Expenditure 28,278 27,348 (930) (3%) Income (4,035) (4,060) (25) 1% Net Expenditure 24,243 23,288 (955) (4%)
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Appendix 1a CHIEF EXECUTIVES BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Budget £000 Variance £000 Variance as % of budget Section Note 1 Finance - Corporate Procurement Movement - There has been no significant movement since P10. 1,097 (59) -5% Employee costs - There is a projected underspend of £0.059m due to vacancy management. 2 Other minor movements (57) Note 2 Finance - Financial Services Movement - There has been a favourable movement of £0.037m since P10 due to an over recovery in income. 1,551 (28) -2% Employee costs - There is an underspend of £0.028m due to vacancy management. (108) (30) 28% Income - There is a £0.030m over recovery in recharges to other council funds. (9) Other minor movements (67) Note 3 Finance - Revenues Movement - There has been an unfavourable movement of £0.197m since P10 due to increased Bad Debt Provision for Council Tax Statutory Additions. (1,285) 79 -6% Income - There is an under recovery in Council Tax Statutory Additions of £0.156m arising from an increase in BDP for both current and prior years. This has been partially offset by an over recovery in Scottish Water income of £0.070m. (29) Other minor movements 50 Note 4 Finance - Transformation Movement - There has been no change since P10 795 (25) -3% Employee Costs - There is an underspend of £0.025m due to salaries being paid by external funding in the year. (25) Note 5 People & ICT - HR & Organisational Development Movement - There has been a favourable movement of £0.067m from P10 as a result of the underspends in payments to Optima Health. 413 (65) -16% Third Party payments - There is an underspend of £0.065m against payments to Optima Health due to a reimbursement following a reconciliation of the provision. (4) Other minor movements It is requested to earmark £0.062m of the underspend to support anticipated Occupational Health contract inflation pressures in 2024/25. (69) Note 6 People & ICT - ICT Movement - There has been a favourable movement of £0.036m from P10 due to lower than forecasted contract renewal costs and various vacancies. 2,248 (380) -17% Supplies & Services - There is a £0.258m underspend in software licenses and support due to contracts ending and renewing at a lower cost. There is also a £0.053m underspend in WAN due to the upgrade project and £0.043m underspend in LAN due to lower costs than anticipated. (29) Other minor movements It is requested to earmark £0.354m to fund anticipated software cost increases, increased costs of M365, SOC Procurement and Project Resource. (409) Note 7 Democratic Services - Legal & Licensing Movement - There has been no significant movement since P10. 1,419 (37) -3% Employee Costs - There is an underspend of £0.037m due to vacancy management. (535) (50) 9% Income - There is an over-recovery of £0.114m in Licensing income mainly due to new licence income for Short Term Lets, which is offset with an under recovery of £0.017m in Recovery of Legal Costs, an under- recovery of £0.015m in Sales Fees and Charges, and £0.030m in Licensing Board Income. 11 Other minor movements (76)
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Appendix 1a Budget £000 Variance £000 Variance as % of budget Section Note 8 Democratic Services - Policy, Performance & Elections Movement - There is a favourable movement of £0.049m from P10 mainly in Employee costs due to vacancies. 512 (159) -31% Employee Costs - There is an underspend of £0.159m due to vacancy management. (9) Other minor movements (168) Democratic Services - Committee Services Movement - There is a favourable movement of £0.097m since P10 mainly due to underspend in Election Costs. 92 (102) -111% Election Costs - There has been an underspend of £0.102m in relation to Election Costs. It is requested to earmark £0.102m for future Election commitments. (102) Note 9
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Appendix 2 COMMUNITIES BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Objective Summary Annual Budget Actual Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Early Years Education 21,902 21,247 (655) (3%) 1 Primary Education 49,233 49,383 150 0% 2 Secondary Education 56,405 56,504 99 0% 3 Additional Support Needs 14,910 15,499 589 4% 4 Education - Other 3,805 5,319 1,514 40% 5 Pupil Equity Fund 4,419 4,419 - 0% Facilities Management 19,554 18,288 (1,266) (6%) 6 - - Connected Communities 16,544 16,389 (155) (1%) 7 Net Total 186,848 187,166 318 0% Less Proposed Carry Forwards 72 72 Net Total 186,848 187,238 390 0% Subjective Summary Annual Budget Actual Outturn Annual Variance Adverse or (Favourable) % variance £000 £000 £000 Employee Costs - Teachers 97,099 99,453 2,354 2% Employee Costs - Non Teachers 64,477 62,803 (1,674) (3%) Property Costs 2,643 2,829 186 7% Supplies and Services 17,445 16,903 (542) (3%) Transport and Plant Costs 158 197 39 25% Administration Costs 887 774 (113) (13%) Other Agencies & Bodies 15,571 16,310 739 5% Transfer Payments 580 495 (85) (15%) Other Expenditure - - - Capital Financing 71 70 (1) (1%) Gross Expenditure 198,931 199,834 903 0% Income (12,083) (12,668) (585) 5% Net Expenditure 186,848 187,166 318 0%
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Appendix 2a COMMUNITIES BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Budget £000 Variance £000 Variance as % of budget Section Note 1 Early Years Education Movement : There has been no significant movement since P10. 16,956 (318) -2% Employee Costs: underspend in establishments due to vacancy management. 4,672 (243) -4% Third Party Payments: underspends of £0.347m in payments to funded providers and £0.059m in payments to other bodies for current registered children reflects the current trend in decreasing population. Payments to other Local Authorities overspend of £0.171m as more children taking up Early Years places outwith North Ayrshire than children coming into NAC Early Years establishments. (239) (44) 18% Income: over recovery primarily due to income from other Local Authorities (50) Other minor movements: various underspends across admin (£0.033m) & supplies & services (£0.017m) budget lines A reduction to the budget of £1.198m in 23/24 necessitated a drawdown from Education earmarked funds pending permanent savings to be implemented for 24/25. Service redesign proposals have been developed to be implemented by August 2024 (655) Note 2 Primary Education Movement : There has been a favourable movement of £0.141m compared to P10 . This is primarily due to further underspends across employee costs. 47,599 48 0% Employee Costs : overspend in teacher costs of £0.412m offset against underspend in non teaching costs of £0.363m of which £0.164m is due to delays in recruitment for School Dining Supervisors 1,469 94 6% Supplies & Services: projected overspend in the PPP unitary charge mainly due to NDR and utility increases. All PPP costs are offset against penalty deductions shown in the Education Other section below. 8 Other minor movements 150 Note 3 Secondary Education Movement : There has been a unfavourable movement of £0.127m compared to P10 mainly due to an increase in the reported PPP costs 48,333 (151) 0% Employee Costs : underspend in non teaching costs across all Secondary Schools. 7,876 236 3% Supplies & Services: £0.217m overspend in the PPP unitary charge mainly due to NDR and utility increases. All PPP costs are offset against penalty deductions shown in the Education Other section below. 14 Other minor movements 99 Note 4 ASN Movement: There has been a favourable movement of £0.107m compared to P10. This is mainly due to an increase of £0.076m in Other Local Authority section 23 income 12,442 (328) -3% Employee costs : Underspend of £0.267m in non teaching staff costs across all ASN school and bases provision and £0.062m underspend in teaching costs. The increased cost pressure for Classroom Assistants of £0.874m is managed this year by drawing down a temporary amount from earmarked funds. This position has been addressed as part of the 24/25 budget process. 355 (55) -15% Payments to Other Local Authorities : There is an underspend of £0.055m on payments to Other Local Authorities due to a reduction in the number of NAC children accessing placements in their establishments. 1,003 101 10% Day Placements : There is an overspend of £0.101m on external day placements as a result of additional children requiring this level of support and an increase in rates from these establishments. 499 1,052 211% Residential Placements : There is an overspend of £1.052m on external specialist residential placements. Currently there are 16 children 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 to ensure that all options are fully explored to ensure that all options are considered 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 future additional children who enter Residential Accommodation will increase the future overspend. (264) (176) Income : There is an over recovery of £0.176m in Other Local Authorities income due to the number of other authority children accessing a place in NAC establishments and increased rates being applied for the 2023/24 session. (5) Other minor movements. 589
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Appendix 2a Budget £000 Variance £000 Variance as % of budget Section Note 5 Education Other Movement :There has been a unfavourable movement of £0.280m compared to P10. This is mainly due to increased teacher cover costs. 2,542 1,822 72% Employee costs: overspend in teachers HQ cover of £1.980m associated with mandatory cover for teacher absence offset by £0.156m underspend across non school establishments. Absence levels are subject to regular review across the service and appropriate actions are taken to maximise attendance 580 (85) -15% Transfer Payments : underspend against EMA payments made. This is offset against an under recovery of government grant below. (1,751) (255) 15% Income: PPP insurance rebate £0.097m, PPP deductions of £0.217m in excess of budget, £0.025m salaries received from capital. This is offset against less grant received (£0.085m) in respect of EMA to match the transfer payments underspend. 32 Other minor movements. It is requested to earmark £0.030m Cost Of the School Day funds to reflect the delay in expenditure and support the ongoing programmes. 1,514 Note 6 Facilities Management Movement: There has been a favourable movement of £0.419m with P10 mainly due to increased recovery of income and reduction in expected bad debt. 15,994 (341) -2% Employee Costs: underspend of £0.341m primarily due to recruitment challenges and a targeted reduction of overtime and casual costs. 1,057 91 9% Property Costs: There is a £0.091m overspend due to an increase in material and supplies costs. 5,094 (713) -14% Supplies and services: There is a saving of £0.212m in food mainly due to school meal uptake remaining lower than target. In addition, there is an underspend within Early Years of £0.455m which has arisen due to lower attendance rate than anticipated. There is also an underspend of £0.058m in software licences. (2,706) (322) Income: There is an under-recovery in commercial catering income of £0.127m due to a reduction in commercial events and cost/income challenges within commercial venues. This is offset by an over-recovery of cleaning and janitorial income of £0.171m and £0.165m saving due to lower bad debt than anticipated. There is also £0.113m in higher income from schools and social services income. 19 Other minor movements (1,266) Note 7 Connected Communities Movement: There has been a favourable movement of £0.155m compared to P10. This is a result of reduced spend across many budgets held within supplies and services of £0.087m and third party payments of £0.066m. 9,209 (210) -2% Employee Costs: underspends across all sectors due to vacancy management. 1,305 94 7% Property Costs: £0.040m overspend in Libraries, £0.021m overspend in Country Parks on property repairs and Community Garden electricity costs, £0.027m overspend in Community Facilities, which is mainly on cleaning materials and £0.006m overspend in Arts. 1,278 (87) -7% Supplies and Services: underspend across various budget lines in Libraries £0.047m, Community Development £0.023m, Participation & Empowerment £0.034m, offsetting small overspends in a number of budget lines across the service £0.016m 6,953 (66) -1% Third Party Payments: There are a number of overspends across various budget lines amounting to £0.103m which are offset by underspends across various budget lines amounting to £0.170m 2,340 141 6% Income: £0.330m under recovery across various sectors of the Service offset against £0.189m over recovery across various sectors of the Service (27) Other minor movements. It is requested to earmark £0.042m of the Grants General budget (3rd Party Payments) (155)
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Appendix 3 PLACE BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Objective Summary Annual Budget Actual Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Directorate and Support 8 - (8) (100%) Housing and Public Protection Building Services (2,527) (2,532) (5) 0% 1 Property Governance 41 41 - 0% Planning Services 420 92 (328) (78%) 2 Protective Services 1,859 1,621 (238) (13%) 3 Other Housing 4,020 3,974 (46) (1%) 4 Total for Housing and Public Protection 3,813 3,196 (617) (16%) Neighbourhood Services Roads 8,943 9,077 134 1% Streetscene 6,206 6,340 134 2% 5 Waste Resources 10,026 10,574 548 5% 6 Municipalisation Advertising (123) (21) 102 (83%) 7 Total for Neighbourhood Services 25,052 25,970 918 4% Economic Development, Growth and Investment Economic Policy 342 257 (85) (25%) 8 Employability & Skills 2,753 2,749 (4) (0%) Regeneration 1,500 1,369 (131) (9%) Business 1,484 1,484 - 0% Growth & Investment 403 387 (16) (4%) Total for Economic Development, Growth and Investment 6,482 6,246 (236) (4%) Sustainability, Transport and Corporate Property Property Management & Investment 2,115 2,280 165 8% Housing Assets & Investment (18) 8 26 0% Property Maintenance (133) 441 574 (432%) 9 Property Running Costs 5,615 5,819 204 4% 10 Energy and Sustainability 8,201 8,201 - 0% 11 Internal Transport 10,536 10,776 240 2% 12 Total for Sustainability, Transport and Corporate Property 26,316 27,525 1,209 5% Net Total 61,671 62,937 1,266 2% Transfer to Earmarked Reserves 386 386 Net Total 61,671 63,323 1,652
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Appendix 3 Subjective Summary Annual Budget Actual Outturn Annual Variance Adverse or (Favourable) % variance £000 £000 £000 Employee Costs 52,125 53,959 1,834 4% Property Costs 23,697 24,957 1,260 5% Supplies and Services 10,392 10,665 273 3% Transport and Plant Costs 10,176 11,277 1,101 11% Administration Costs 2,211 2,221 10 0% Other Agencies & Bodies 25,596 25,938 342 1% Transfer Payments - - - 0% Other Expenditure 182 283 101 55% Capital Financing 65 63 (2) Gross Expenditure 124,444 129,363 4,919 4% Income (62,773) (66,426) (3,653) 6% Net Expenditure 61,671 62,937 1,266 2%
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Appendix 3a PLACE BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Budget £000 Variance £000 Variance as % of budget Section Note 1 Building Services Movement: There has been no significant movement since P10. 5,345 102 2% Supplies & Services: An overspend of £0.102m in supplies and services. This is due to an overspend of £0.059m in tools and implements, £0.021m in employee clothing and £0.095m in other supplies and services costs. This is partially offset by an underspend of £0.073m in materials. 579 155 27% Transport costs: An overspend of £0.155m in transport costs. This is due to an overspend of £0.041m in scaffolding which relates to factoring works, £0.048m in skip hire costs and £0.066m in other transport costs. 2,833 283 10% Third Party Payments: An overspend of £0.283m in third party payments is largely in relation to an increase in the volume of void and damp work. (21,515) (548) 3% Income: An over recovery in income of £0.548m largely in relation to the volume and scope of void and damp works and other increased costs. 3 Other minor movements (5) Note 2 Planning Services Movement: There has been a favourable movement of £0.174m since P10 mainly due to an increase in planning fee income. 824 (28) (3%) Employee Costs: Underspend of £0.028m due to vacancy management. (609) (292) 48% Income: Over recovery of £0.301m in additional planning fee application income. (8) Other minor movements It is requested to earmark £0.147m of internal planning application fees income. Other council services have already paid for work that will not be carried out until 2024/25. (328) Note 3 Protective Services Movement: There has been a favourable movement of £0.126m since P10 which is primarily due to £0.078m of further recharge costs to HRA and £0.043m in staffing. 2,855 (99) (3%) Employee Costs: Underspend of £0.098m due to vacancy management. (1,405) (91) 6% Income: Recharge to HRA for CCTV and Out of Hours £0.091m. (48) Other minor movements (238) Note 4 Other Housing Movement: There has been no overall significant movement from P10. 4,340 (277) (6%) Employee Costs: underspend of £0.277m due to vacancy management. This underspend includes vacant posts being held due to the Housing Service review, new employees taking up posts at the bottom of the pay scale and a number of staff not part of the Local Government Pension Scheme. £0.086m of the underspend relates to the Rapid Rehousing Transition Plan (RRTP). 2,458 134 5% Property Costs: overspend due to £0.105m in furnished tenancy grant costs, a review of the charging structure is to be undertaken; £0.080m in property repairs and £0.020m additional costs in electricity. This is partially offset by £0.040m underspends in cleaning costs and £0.022m in void rent losses. 104 117 113% Other Expenditure: there is an overspend of £0.048m in arrears write offs and a forecasted additional bad debt provision of £0.069m. (20) Other minor movements - It is requested to earmark £0.118m of underspends that relate to the Rapid Rehousing Transition Plan to enable the preparation of the service for the implementation of the Homelessness Prevention Duties aligned to the New Housing Scotland Act 2014. (46) Note 5 Roads Movement: There has been an adverse movement of £0.134m since P10, with £0.056m of this due to increased Winter Maintenance costs. The remaining movement relates mainly to increased contractor costs, which are partly offset with increased income and a decrease in supplies and services. 4,282 114 3% Third Party Payments: The overspend is primarily due to reactive repairs related to subsidence and drainage. 20 Other minor movements. 134
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Appendix 3a Budget £000 Variance £000 Variance as % of budget Section Note 6 Streetscene Movement: There has been an adverse movement of £0.102m since period 10, which is mainly due to decreased income. Interment income has decreased by £0.052m, memorial permit income by £0.014m and income from other departments by £0.065m. This has been partly offset by a £0.018m decrease in employee costs due to vacancy management and a £0.017m decrease in transport costs. (2,899) 134 (5%) Income: Under recovery of income relates mainly to interments £0.052m, memorial permits £0.019m and income from other departments £0.065m, as there was less work carried out for other departments in the latter part of the year than anticipated. 134 Note 7 Waste Services Movement: There has been a favourable movement of £0.047m since P10, which is mainly employee costs. 5,763 653 11% Employee Costs: The overspend includes temporary additional resources required to deal with new builds and to cover a significant, and challenging, sickness absence rate. The statutory nature of the service requires additional resources to cover unforeseen absences. A robust absence monitoring process is in place and an overall review of the Waste service in light of legislative changes and current service demands is ongoing. This will also take account of waste compositional analysis. 529 103 19% Supplies & Services: Overspend on Compactors £0.047m, Tools and Implements £0.057m and Trade effluent £0.024m, offset by underspend in Materials £0.037m. 200 236 118% Transport Costs: Additional vehicles were temporarily in place earlier in the year to deal with pressures from new builds and seasonal demands in Garden Waste, however a reduction of 3 vehicles has been implemented since 1st October 2023. 3,067 (362) (12%) Income: Additional income from the renewal of kerbside recyclate contracts of £0.326m and £0.034m from sale of scrap. (82) Minor Movements: Underspends across numerous budgets including administration costs of £0.037m and third party payments of £0.023m. 548 Note 8 Municipalisation Advertising Movement: There has been no movement from P10. (123) 102 (83%) Income: An under recovery of £0.102m primarily due to lead in time delays in vehicle advertising and unfavourable market conditions. However, the team continue to robustly progress this initiative with 7 companies now signed up and we are currently in negotiations with a further 10 companies. 102 Note 9 Economic Policy Movement: There has been no significant movement since P10. 265 (72) (27%) Employee Costs: An underspend of £0.072m due to vacancy management and funding received for work completed in house. (13) Other minor movements. (85) Note 10 Regeneration Movement: There has been a favourable movement of £0.131m since P10 due to an underspend of £0.058m in employee costs due to staff vacancy and £0.065m underspend in third party payments due to delays in projects. 1,218 (58) (5%) Employee Costs: There is an underspend of £0.058m due to vacancy management. 906 (65) (7%) Third Party Payments: There is an underspend of £0.065m due to delays in projects. (8) Other minor movements It is requested to earmark £0.121m to support the delivery of projects currently underway, including an allocation to the CWB post for the delivery of the Repurposing Property Grant Fund. (131) Note 11 Property Management and Investment Movement: There has been an adverse movement of £0.144m since P10 due to an under recovery in project income. 2,791 (49) (2%) Employee Costs: Underspend in employee costs is due to vacancy management. (962) 217 (23%) Income: There is an under-recovery of fee income of £0.217m which is primarily related to projects. (3) Other minor movements 165
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Appendix 3a Budget £000 Variance £000 Variance as % of budget Section Note 12 Property Maintenance Costs Movement: There has been favourable movement of £0.116m since P10 largely due to reduced statutory compliance costs. 3,228 582 18% Property costs: There is a £0.314m overspend related to unforeseen RAAC mitigation works (£0.159m) and other essential reactive maintenance works. In addition, there is an overspend of £0.359m in statutory compliance due to essential re-profiling of backlog electrical compliance work. This has been offset by a £0.078m underspend in PMB projects due to reprioritisation to mitigate the above overspend position. (8) Other minor movements 574 Note 13 Property Running Costs Movement: There has been adverse movement of £0.118m since P10 largely due to service charges in relation to community hubs and Brooksby. 7,106 200 3% Property Costs: There is a £0.150m overspend due to service charges for community hubs within SHU's and a £0.100m overspend in service charges in relation to other properties. These overspends are partially offset by a NDR refund of £0.079m for the revaluation of Auchenharvie Academy. 4 Other minor movements 204 Note 14 Energy and Sustainability Movement: There has been no movement since P10. 7,828 82 1% Property Costs: Due to the current energy crisis and after drawing down £2.524m from contingencies and earmarked funds there is an overspend in property costs of £0.082m. A number of workstreams are ongoing to reduce the above tariff related increases and as part of our overall sustainability strategy. (82) Other minor movements - Note 15 Internal Transport Movement: There has been a favourable net movement of £0.080m since P10 due to decrease in fuel costs of £0.052m; a decrease in repair & maintenance costs of £0.067m; increase in over-recovery in bus transport Income of £0.076m offset against an increase in external hires of £0.056m and an increase in transport provision of £0.046m. 1,976 (111) (6%) Employee Costs: There is an underspend of £0.111m due to vacancy management. 4,457 368 8% Transport Provision Costs: There is an overspend of £0.368m due to an increase in the number of pupils requiring transport for 2023/24, along with increases in contract costs due to inflation. 1,721 (101) (6%) Fuel: There is an underspend in fuel of £0.101m due to lower than projected usage. 526 184 35% External Hires: There is an overspend of £0.184m for the additional hire of vehicles. This is a due to a combination of increased rental costs from suppliers, the prolonged lead delivery times for replacement vehicles and the increase in downtime of fleet vehicles due to age and the availability of parts. 1,103 93 8% Repairs & Maintenance: There is an overspend of £0.093m in repairs and maintenance as a result of price increases and maximising the life of assets due to replacement vehicle lead times. This is also partially offset with the underspend in employee costs due to vacancies and the need for additional external labour to support ongoing fleet maintenance and repairs. (3,097) (171) 6% Income: There is an over recovery of £0.219m in bus transport income and hire of pool vehicles which is partially offset by an under-recovery of £0.058m in the pool car scheme. (22) Other minor movements 240
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Appendix 4 OTHER CORPORATE ITEMS BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Objective Summary Annual Budget Actual Outturn Annual Variance Adverse or (Favourable) % Variance Note No £000 £000 £000 Strathclyde Passenger Transport 2,257 2,234 (23) (1%) SPT Concessionary Fares 286 291 5 2% Ayrshire Joint Valuation Board 965 932 (33) (3%) 3,508 3,457 (51) (1%) 1 Other Corporate Costs Pension Costs 5,790 5,790 - 0% Central Telephones 160 160 - 0% Other Corporate Items (incl Transformation Costs, Bad Debt Provision, External Audit fees and other centrally held funding.) 4,600 (1,105) (5,705) (124%) 2 Insurance Account (232) (232) - 0% Housing Benefits 3,197 2,821 (376) (12%) 3 17,023 10,891 (6,132) (36%) Less Proposed Carry Forwards 4,510 4,510 Net Total 17,023 15,401 (1,622) (10%)
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Appendix 4a OTHER CORPORATE ITEMS BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Budget £000 Variance £000 Variance as % of budget Section Note 1 Joint Boards There has been no significant movement since Period 10 3,508 (51) -1% Underspend of £0.051m due confirmation of annual requisitions and applicable refunds. (51) Note 2 Other Corporate Items There has been a favourable movement of £4.628m. This is primarily related to lower than anticipated utilisation of centrally held inflationary provisions, £0.681m, including reduced requirements for Severance costs, Bad Debt Provision and Vehicle Fuel Inflation; additional Scottish Government funding confirmed too late for full utilisation in year, £2.913m, lower than anticipated costs in relation to severance costs outwith the recent VER scheme, £0.740m, and increased income from recharges to other services, £0.294m. 4,600 (5,705) -124% The underspend is primarily related to centrally held inflationary cost provisions, which are being applied to offset pressures reported across other services, £1.169m, additional income from employee benefit schemes and recharges to other services of the Council, £0.513m, and additional Scottish Government grant income in relation to a range of services, including Ukrainian Resettlement, Employability and NDR reliefs, £3.256m. The majority of the Scottish Government grant income was confirmed too late in the financial year for full utilisation and is subject to a number of earmarking requests to enable these funds to be fully applied during 2024/25. It is proposed to earmark funds totalling £4.510m as follows: Additional workforce planning costs associated with the review of Early Learning and Childcare services, £1.700m; Provision for potential repayment of Housing Benefit income in relation to supported accommodation claims, £0.500m; Contribution to the Change and Service Redesign Fund, £0.399m; Provision for initial start up costs in relation of the Foxgrove (National Secure Adolescent Inpatient Service) unit, £0.250m; Inflation provision in relation to the Arran Local Bus Services contract, £0.204m; CCTV Review, £0.050m. Carry forward of Scottish Government grant funding required in 2024/25: £0.864m for Ukrainian resettlement; £0.394m for Employability Staffing; £0.049m for Summer Activities; £0.039m for Islands Cost Crisis Emergency; £0.036m for DWP Funding; £0.015m for Educational Psychologist and £0.010m for Firework control zones (5,705) Note 3 Housing Benefit There has been a £0.276m favourable movement since Period 10 in relation to supported accommodation housing benefit income. 3,197 (376) -12% Underspend of £0.376m due to the provision of Housing Benefits and overpayment recovery. This is primarily in relation to additional backdated income arising from supported accommodation claims. As noted above, it is requested that £0.500m is earmarked for potential payment of this income to the DWP upon completion of an ongoing review. (376)
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Appendix 5 MISCELLANEOUS ITEMS BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Objective Summary Annual Budget Actual Outturn Annual Variance Adverse or (Favourable) % variance Note No £000 £000 £000 Financing Charges 22,192 22,192 - - Contribution to Loans Fund Reserve 8,069 8,069 - - Scottish Government Funding (356,579) (356,577) 2 (0%) Council Tax (65,533) (65,518) 15 (0%) Use of Earmarked Funds (20,867) (20,867) - - Net Total (412,718) (412,701) 17 (0%) Carried Forward Funds to 2024-25 £000 Grants / External Funding Ukrainian Resettlement 864 DWP Housing Benefit Review 500 Employability Staffing 394 Summer Activities 49 Island Cost Crisis Emergency 39 DWP funding not fully utilised 36 Educational Psychologist 15 Firework Control Zones 10 1,907 Other Commitments Early Learning and Childcare Service Redesign 1,700 Contribution to Change and Service Redesign Fund 399 IT Software and Contract Pressures 354 Foxgrove - start up costs 250 Arran Bus Contract Pressures 204 Planning Income Realignment 147 CWB - delivery of the Repurposing Property Grant Fund 121 Rapid Rehousing Transition Plan 118 Elections Fund 102 Occupational Health Contract Pressures 62 CCTV Review 50 Cost of School Day 30 Community Grants 42 3,579 5,486
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Appendix 6 HOUSING REVENUE ACCOUNT BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Annual Budget Actual Outturn Annual Variance Adverse or (Favourable) % Variance Note No £ £ £ Employee Costs 5,482 4,960 (522) (10%) 1 Property Costs Responsive Repairs 7,293 7,013 (280) (4%) Void Repairs 3,576 4,357 781 22% Planned and Cyclical Maintenance 4,834 5,065 231 5% Aids and Adaptions 1,667 1,613 (54) (3%) Other property costs 5,472 5,592 120 2% Total for Property Costs 22,842 23,640 798 3% 2 Supplies & Services 568 370 (198) (35%) 3 Transport Costs 28 15 (13) (46%) Administration Costs 1,892 1,915 23 1% Third Party Payments 3,519 3,366 (153) (4%) 4 Transfer Payments 172 156 (16) (9%) Other Expenditure 380 661 281 74% 5 Capital Financing Costs 23,310 15,518 (7,792) (33%) 6 Gross Expenditure 58,193 50,601 (7,592) (13%) Income Council House Rents (56,803) (55,956) 847 (1%) Other Rents (332) (392) (60) 18% Recharges (828) (952) (124) 15% Other Income (230) (182) 48 (21%) Total Income (58,193) (57,482) 711 (1%) 7 Net Expenditure - (6,881) (6,881)
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Appendix 6a HRA BUDGETARY CONTROL 2023/24 REPORT FOR THE 12 MONTHS TO 31 MARCH 2024 Budget £000 Variance £000 Variance as % of budget Note 1 5,482 (522) -10% (522) Note 2 22,842 798 3% 798 Note 3 568 (198) -35% (198) Note 4 3,519 (153) -4% (153) Note 5 380 281 74% 281 Note 6 23,309 (7,791) -33% (7,791) Note 7 (58,193) 711 -1% 711 B/fwd from 2022/23 Transfer to / from Reserves Use of Earmarked sums Earmarking of in year surplus Funding of Capital Projects Projected Balance at 31/03/24 £m £m £m £m £m £m 4.709 - - 6.881 - 11.590 5.000 - - - - 5.000 0.123 - - - - 0.123 0.636 (0.336) - - - 0.300 - 2.000 - - - 2.000 0.781 0.772 - - - 1.553 1.500 (1.500) - - - - 0.198 (0.198) - - - - 0.416 (0.416) - - - - 0.052 (0.052) - - - - 0.270 (0.270) - - - - 13.685 - - 6.881 - 20.566 HRA reserves form part of the overall funding to support the 30 year HRA business plan and will be drawndown in line with specific programmes Other Expenditure Movement - there has been an adverse movement of £0.281m due to an increase in the bad debt provision An overspend of £0.281m due to an increase in the bad debt provision. HRA reserves and balances Capital Financing Costs An underspend in capital financing costs of £7.791m due to lower than anticipated loan charges. This is due to the profiling within the HRA Capital budget and the continued under borrowed position as the council utilises internal funds in line with the Treasury Management and Investment Strategy. The underspend will be reflected in the Business Plan. Movement - there has been a favourable movement of £0.732m since P10. Property Costs Movement - there has been a favourable movement of £0.641m since Period 10. This is due to a favourable movement of £0.089m in Responsive Repairs, £0.165m in Planned and Cyclical Maintenance, £0.054m in Aids & Adaptations and £0.370m in other property costs, partially offset by an adverse movement of £0.038m in Void Repairs. An overspend of £0.798m in Property Costs. This is due to an overspend of £0.781m in Void Repairs, £0.231m in Planned and Cyclical Maintenance and £0.120m in other property costs, partially offset by an underspend of £0.280m in Responsive Repairs and £0.054m in Aids and Adaptations. Income Movement - there has been an adverse movement of £0.667m since Period 10. This is mainly due to a reduction in Council House Rents of £0.426m, £0.080m in Recharges and £0.153m in Other Income. An under recovery in income of £0.711m. This is due to an under recovery in Rental income of £0.846m, as a result of protracted and Long term voids, and £0.048m in Other Income, partially offset by an over recovery of £0.060m other rents and £0.124m in Recharges. Third Party Payments Movement - there has been an adverse movement of £0.023m since Period 10. An underspend of £0.153m in third party payments primarily due to a reduction in the ASB contribution. Supplies and Services Movement - there has been an favourable movement of £0.218m since Period 10. This is mainly due to a reduction of £0.104m in software licences and £0.067m in computer equipment. An underspend of £0.198m in supplies and services primarily due to an underspend of £0.104m in software licences and £0.067m in computer equipment. Section Employee costs An underspend in employee costs of £0.522m. This is due to vacancy management. Movement - there has been a favourable movement of £0.059m since Period 10 due to vacancy management. Council House Building Fund Welfare Reform Contingency Balance Infrastructure Improvements Major Refurbishment Works Tenant led balance Electrical Testing Sustainability Fund Software Licences Voids - non programmed works Housing Services Transformation Prog.
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Appendix 7 1) Budget Virements Place Regeneration - Third Party Payments T -0.202 Regeneration - Grant Income T 0.202 Roads - Third Party Payments T 1.096 Roads - Supplies and Services T -0.049 Roads - Employee Costs T -0.033 Roads - Income T -1.014 Employability - Third Party Payments T 0.189 Employability - Transport Costs T 0.005 Employability - Employee Costs T -0.072 Employability - Supplies and Services T -0.021 Employability - Admin Costs T -0.001 Employability - Income T -0.100 Ayrshire Growth Deal - Employee Costs T 0.248 Ayrshire Growth Deal - Supplies & Services T 0.009 Ayrshire Growth Deal - Third Party Payments T 0.982 Ayrshire Growth Deal - Grant Income T -1.239 0.000 Communities Information and Culture - Third Party Payments T 0.023 Information and Culture - Supplies and Services T -0.002 Information and Culture - Income T -0.021 Community Mental Health - Employee Costs T 0.082 Community Mental Health - Third Party Payments T 0.028 Community Mental Health - Grant Income T -0.110 ASN Placement Fees - Employee Costs T 0.391 ASN Placement Fees - Income T -0.391 0.000 0.000 Budget Management - 31 March 2024 Virement/Budget Adjustment Requests 2023/24 Perm (P) / Temp(T) Virement £m Directorate Total £m