[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"doc-detail-150436-en":3,"doc-seo-150436-105":30,"detail-sidebar-cat-0-en-105":92},{"code":4,"msg":5,"data":6},0,"success",{"doc_id":7,"user_id":8,"nickname":9,"user_avatar":10,"doc_module":4,"category_id":11,"category_name":12,"doc_title":13,"doc_description":14,"doc_content":15,"file_id":16,"file_url":17,"file_type":18,"file_size":19,"view_count":20,"is_deleted":4,"is_public":20,"is_downloadable":20,"audit_status":20,"page_count":21,"language":22,"language_code":23,"site_id":24,"html_lang":23,"table_of_contents":25,"faqs":26,"seo_title":27,"seo_description":14,"update_tm":28,"read_time":29},150436,34359740700684,"Finn","https://ap-avatar.wpscdn.com/avatar/1f400023980c374ae676?_k=1777273430885731487",8,"Research & Report","Glasgow City Council - Finance and Audit Scrutiny Committee - Budget Monitoring 2025-26","Budget Monitoring 2025-26 (period 12) provides a structured summary of Glasgow City Council’s financial performance covering 1 April 2025 to 6 February 2026. It reports the council tax and Non Domestic Rates collection position against expected totals and collection targets, and reviews the General Fund net expenditure against profile, including an overall underspend. Revenue budget movements are explained by service-specific increases in areas such as Education and Financial Services, alongside adjustments from delegated powers, reallocations, delayed savings, and ongoing investment implementation.","Glasgow City Council  \nFinance and Audit Scrutiny Committee  \nReport by Executive Director of Financial Services  \nContact: Robert Emmott Ext: 73837  \nItem 2  \n22nd April 2026  \nBUDGET MONITORING 2025-26; PERIOD 12  \nPurpose of Report:  \nThis report provides a summary of financial performance for the period 1 April 2025 to 6 February 2026.  \nThis report was considered by the City Administration Committee on 26 March 2026.  \nRecommendations:  \nThe Committee is asked to note the contents of this report.  \n\n| Ward No(s):\u003Cbr>Local member(s) advised: Yes 􀂆 No 􀂆 | Citywide: 􀀹\u003Cbr>consulted: Yes 􀂆 No 􀂆 |\n| --- | --- |\n\n1. Introduction  \n1.1 This report provides a summary of financial performance for the period  \n1 April 2025 to 6 February 2026.  \n2. Reporting Format  \n2.1 This report provides a summary of the Council’s financial position.  \n3. Approved Budget  \n3.1 The 2025-26 budget was approved by Council on 20 February 2025 and the detailed service estimates were subsequently approved by the City Administration Committee on 9 May 2025.  \n3.2 These budgets are shown as \"Original Annual Budget”, in the attached monitoring statements. In order to monitor financial performance accurately, budgets will be updated each period to reflect new monies, operational changes and any additional approvals.  \n3.3 The key changes to the original budget made up to period 12 are outlined in section 4, below.  \n4. Revenue Budget  \n4.1 During periods 11 to 12 there has been a net budget increase of £5.5m resulting in a cumulative budget increase of £32.5 m to date. Service specific budget changes are summarised in the paragraph below.  \n4.2 The significant budget changes from period 10 are as follows:  \n4.2.1 Expenditure budgets within Education services have increased by £4.2m asa result of additional funding for the 2025/26 pay award for teaching staff.  \n4.2.2 Expenditure budgets within Financial Services have increased by £ 1.0 m to reflect additional funding received from the Scottish Government for the Scottish Welfare Fund.  \n4.3 There have also been adjustments to income and expenditure budgets in line with the Executive Director of Financial Service’s delegated powers and budget realignments between and within various service departments to reflect the transfer of responsibilities and service reconfigurations.  \n5. Summary Position  \nRevenues  \n5.1 Council Tax  \n5.1.1 A probable outturn exercise has now been completed and is projecting that the actual income expected to be collected from council tax is £379.5 million. This is £2 .4m more than budget.  \n5.1.2 The council tax collected to 31 January 2026 amounts to £283.3 m. This represents 88.92% of the figure to be collected and is 0.40% behind last year’s equivalent collection figure. The collection target for 2025/26 is 94% .  \n5.2 Non Domestic Rates  \n5.2.1 Non Domestic Rates (NDR) income is allocated to councils as part of the local government settlement. The council retains all NDR it collects, however where this varies from the amount included within the Local Government settlement a commensurate increase or decrease is made to the general revenue grant to ensure no overall change in the total revenue support provided by the Scottish Government.  \n5.2.2 The Non Domestic Rates collected to 31 January 2026 amounts to £364.4m. This represents 84.85% of the figure to be collected and is 0.47% behind last year’s equivalent collection figure. The collection target for 2025/26 is 91% .  \n6. General Fund  \n6.1 Net expenditure is running at 99.9% of profile, representing an underspend of £1.8m against the budgeted position as at period 12. There are small  \noverspends within Neighbourhoods, Regeneration and Sustainability and Chief Executives which are more than offset by underspends in Education, Financial Services and Related Companies.  \n6.2 Net Expenditure Position – budget variance:  \n6.3 The 2025-26 budget includes approved savings of £22 .6m for services. At this stage of the year the fore","cbCaiasZ07kzts5i","https://ap.wps.com/l/cbCaiasZ07kzts5i","pdf",1305522,1,51,"English","en",105,"# Introduction\n## Reporting format\n## Approved budget\n# Revenue budget\n## Summary position\n# General Fund\n## Net expenditure position\n# Services\n## Neighbourhoods, Regeneration and Sustainability\n## Education Services","[{\"question\":\"What reporting period does the Budget Monitoring 2025-26 report cover?\",\"answer\":\"It covers financial performance from 1 April 2025 to 6 February 2026, reported at period 12.\"},{\"question\":\"What is the current General Fund position against profile at period 12?\",\"answer\":\"Net expenditure is running at 99.9% of profile, representing an underspend of £1.8m against the budgeted position as at period 12.\"},{\"question\":\"Which areas have experienced the most significant budget changes up to period 12?\",\"answer\":\"Education services’ expenditure budgets increased due to additional funding for the 2025/26 pay award for teaching staff, and Financial Services increased to reflect additional Scottish Government funding for the Scottish Welfare Fund.\"}]","Glasgow City Council - Finance and Audit Scrutiny Committee - Budget Monitoring 2025-26 | PDF",1787820452,129,{"code":4,"msg":31,"data":32},"ok",{"site_id":24,"language":23,"slug":33,"title":13,"keywords":34,"description":14,"schema_data":35,"social_meta":87,"head_meta":89,"extra_data":91,"updated_unix":28},"glasgow-city-council-finance-and-audit-scrutiny-committee-budget-monitoring-2025-26","",{"@graph":36,"@context":86},[37,54,69],{"@type":38,"itemListElement":39},"BreadcrumbList",[40,44,48,51],{"item":41,"name":42,"@type":43,"position":20},"https://docshare.wps.com","Home","ListItem",{"item":45,"name":46,"@type":43,"position":47},"https://docshare.wps.com/document/","Document",2,{"item":49,"name":12,"@type":43,"position":50},"https://docshare.wps.com/document/research-report/",3,{"item":52,"name":13,"@type":43,"position":53},"https://docshare.wps.com/document/glasgow-city-council-finance-and-audit-scrutiny-committee-budget-monitoring-2025-26/150436/",4,{"url":52,"name":13,"@type":55,"author":56,"headline":13,"publisher":58,"fileFormat":61,"inLanguage":23,"description":14,"dateModified":62,"datePublished":63,"encodingFormat":61,"isAccessibleForFree":64,"interactionStatistic":65},"DigitalDocument",{"name":9,"@type":57},"Person",{"url":41,"name":59,"@type":60},"DocShare","Organization","application/pdf","2026-09-04","2026-08-27",true,{"@type":66,"interactionType":67,"userInteractionCount":20},"InteractionCounter",{"@type":68},"ViewAction",{"@type":70,"mainEntity":71},"FAQPage",[72,78,82],{"name":73,"@type":74,"acceptedAnswer":75},"What reporting period does the Budget Monitoring 2025-26 report cover?","Question",{"text":76,"@type":77},"It covers financial performance from 1 April 2025 to 6 February 2026, reported at period 12.","Answer",{"name":79,"@type":74,"acceptedAnswer":80},"What is the current General Fund position against profile at period 12?",{"text":81,"@type":77},"Net expenditure is running at 99.9% of profile, representing an underspend of £1.8m against the budgeted position as at period 12.",{"name":83,"@type":74,"acceptedAnswer":84},"Which areas have experienced the most significant budget changes up to period 12?",{"text":85,"@type":77},"Education services’ expenditure budgets increased due to additional funding for the 2025/26 pay award for teaching staff, and Financial Services increased to reflect additional Scottish Government funding for the Scottish Welfare Fund.","https://schema.org",{"og:url":52,"og:type":88,"og:title":13,"og:site_name":59,"og:description":14},"article",{"robots":90,"canonical":52},"index,follow",{"doc_id":7,"site_id":24},{"code":4,"msg":5,"data":93},[94,98,102,106,111,116,121,124,129,132,136],{"id":20,"doc_module":4,"doc_module_name":46,"category_name":95,"show_sort_weight":96,"slug":97},"Story & Novel",90,"story-novel",{"id":47,"doc_module":4,"doc_module_name":46,"category_name":99,"show_sort_weight":100,"slug":101},"Literature",80,"literature",{"id":53,"doc_module":4,"doc_module_name":46,"category_name":103,"show_sort_weight":104,"slug":105},"Exam",70,"exam",{"id":107,"doc_module":4,"doc_module_name":46,"category_name":108,"show_sort_weight":109,"slug":110},5,"Comic",60,"comic",{"id":112,"doc_module":4,"doc_module_name":46,"category_name":113,"show_sort_weight":114,"slug":115},6,"Technology",50,"technology",{"id":117,"doc_module":4,"doc_module_name":46,"category_name":118,"show_sort_weight":119,"slug":120},7,"Healthcare",40,"healthcare",{"id":11,"doc_module":4,"doc_module_name":46,"category_name":12,"show_sort_weight":122,"slug":123},30,"research-report",{"id":125,"doc_module":4,"doc_module_name":46,"category_name":126,"show_sort_weight":127,"slug":128},9,"Religion & Spirituality",20,"religion-spirituality",{"id":127,"doc_module":4,"doc_module_name":46,"category_name":130,"show_sort_weight":127,"slug":131},"World Cup","world-cup",{"id":133,"doc_module":4,"doc_module_name":46,"category_name":134,"show_sort_weight":133,"slug":135},10,"Lifestyle","lifestyle",{"id":137,"doc_module":4,"doc_module_name":46,"category_name":138,"show_sort_weight":107,"slug":139},19,"General","general"]