Families, Children & Learning

Revenue Budget Summary

Provisional		2022/23	Forecast	Forecast	Forecast	2022/23	Savings
Outturn		Budget	Outturn	Variance	Variance	Savings	Achieved /	Savings
2021/22		Month 2	Month 2	Month 2	Month 2	Proposed	Anticipated	At Risk
£'000	Service	£'000	£'000	£'000	%	£'000	£'000	£'000
(9)	Director of Families, Children & Learning	248	248	0	0.0%	0	0	0
6	Health, SEN & Disability Services	49,396	51,017	1,621	3.3%	1,046	0	1,046
(55)	Education & Skills	9,691	10,127	436	4.5%	13	13	0
(17)	Children's Safeguarding & Care	42,359	44,024	1,665	3.9%	1,529	259	1,270
(43)	Quality Assurance & Performance	1,568	1,610	42	2.7%	86	54	32
(118)	Total Families, Children & Learning	103,262	107,026	3,764	3.6%	2,674	326	2,348
0	Further Financial Recovery Measures (see below)	-	(511)	(511)	-	-	-	-
(118)	Residual Risk After Financial Recovery Measures	103,262	106,515	3,253	3.2%	2,674	326	2,348

Explanation of Key Variances (Note: FTE/WTE = Full/Whole Time Equivalent)

Key
Variances
£'000	Service Area	Variance or Financial Recovery Measure Description
Further Directorate Financial Recovery Measures
(99)	Home to School Transport	Encouraging use of parental transport and reviewing single occupancy routes.
(412)	Children's Placements	Increasing the proportion of Children in Care (CiC) in Foster Care.
Health, SEN & Disability Services
1,268	Adults with Learning Disabilities - Community Care	The Adults LD Community Care budget forecast includes provision for additional fee uplifts to providers in recognition of cost of living increase and minimum wage requirements. At this stage it is uncertain to what extent this will be required as representations are still being received and negotiated with individual providers.
(227)	Children's Disability Placements	The Children's Disability Placement Budget was further rebased in 2022/23 to accommodate growth in the number and cost of placements. One anticipated high cost residential placement expected from April 2022 is no longer going ahead.
217	Adults with Learning Disabilities - in-house provider services	The overspend mainly relates to pressure in the residential respite budget due to ongoing levels of staff absence and the cost of emergency placements at Beach House
103	Children's Disabilities - in-house provision	There is a pressure for respite provision for children with disabilities and a high use of agency / sessional staff.
260	Other	Other variances relate to overspends on children's disability contracts, the commissioning and brokerage function and potential increases in the rate paid to personal assistants through direct payments.
Education & Skills
411	Home to School Transport	Based on the current data held on Mobisoft, the updated forecast overspend for Home to School Transport is £0.411m. This forecast takes account of the effect of the current contracted routes which assumes 426 5-16 pupils and 95 post 16 pupils for the remainder of the academic year. In addition, based on current information the forecast assumes 20 new cases from September. The variance also includes an anticipated overspend of £0.066m relating to increasing numbers of bus passes being issued with the majority relating to allocated school places beyond the statutory distance. These are now estimated at 600 for 2022/23.
25	Other	Minor variances.
Children's Safeguarding & Care
1,877	Demand-Led - Children's placements	The overspend is the result of a combination of a number of different factors. There are significant overspends in Residential Home and semi-Independent placements due to increasing difficulty in finding suitable foster carers due to sufficiency problems.  This is partially off-set by underspends in the External Fostering budget. There are also significant overspends for Care Leaver costs as rising numbers of care leavers require financial support for accommodation.
(114)	Other	Minor variances.
Quality Assurance & Performance
42	Other	Minor variances.

Health & Adult Social Care (HASC)

Revenue Budget Summary

Provisional		2022/23	Forecast	Forecast	Forecast	2022/23	Savings
Outturn		Budget	Outturn	Variance	Variance	Savings	Achieved /	Savings
2021/22		Month 2	Month 2	Month 2	Month 2	Proposed	Anticipated	At Risk
£'000	Service	£'000	£'000	£'000	%	£'000	£'000	£'000
(783)	Adult Social Care	45,970	47,197	1,227	2.7%	1,465	841	624
(3,277)	S75 Sussex Partnership Foundation Trust (SPFT)	22,673	22,908	235	1.0%	689	413	276
(361)	Integrated Commissioning	3,365	3,389	24	0.7%	70	70	0
0	Public Health	2,797	2,797	0	0.0%	0	0	0
(4,421)	Total Health & Adult Social Care	74,805	76,291	1,486	2.0%	2,224	1,324	900
0	Further Financial Recovery Measures (see below)	-	(732)	(732)	-	-	-	-
(4,421)	Residual Risk After Financial Recovery Measures	74,805	75,559	754	1.0%	2,224	1,324	900

Explanation of Key Variances

Key
Variances
£'000	Service Area	Variance or Financial Recovery Measure Description
Further Directorate Financial Recovery Measures
(732)	Further Financial Recovery Measures projection	The directorate has developed an over-arching Financial Recovery Plan to address the above pressures. The Recovery plan includes the following measures:
		- Front Door redesign
		- Health funding incl. CHC and joint funding
Adult Social Care
1,479	Demand-Led Community Care - Physical & Sensory Support	The forecast number of placements/packages is 2,047 WTE, which is below the budgeted level of 2,133 WTE placements. The average unit cost of a placements/package is higher than the budgeted level at £279 per week (£21 per week above budget per client). The combination of the number of adults placed being 84 WTE below the budgeted level and the increased unit costs result in the overspend of £1.479m. Therefore, the unit costs are 8% above budget however the overall activity is below budget. This is due to areas where suitable provision is not currently accessible to meet identified need as a result of workforce pressures.
(106)	Demand-Led Community Care - Substance Misuse	There are relatively small numbers of clients within this service and the average unit cost is below the budgeted unit cost which is resulting in the projected underspend of £0.106m.
(318)	Assessment teams	This is due to a number of temporary vacancies across the Assessment teams.
153	In house services	There is an underlying budget pressure in in-house provision due to unachieved 2020/21 financial recovery plan targets, responsive repairs within in-house hostels and staffing costs above budget
19	Other	Minor variances.
S75 Sussex Partnership Foundation Trust (SPFT)
129	Demand-Led - Memory Cognition Support	The unit costs are higher than budgeted resulting in the overspend projection of £0.129m. The forecast number of placements/packages is 387 WTE which is below the budgeted level of 442 WTE placements. The average unit cost is above the budgeted level at £478 per week (£65 per week above budget). Therefore, the overall activity is 55 WTE below budget and the unit costs are 16% above budget. This is due to areas where suitable provision is not currently accessible to meet identified need as a result of workforce pressures.
(55)	Demand-Led - Mental Health Support	The number of forecast placements is lower than budgeted which results in the underspend projection of £0.055m. There is an increasing need and complexity within this client group and the forecast number of placements/packages is 485 WTE, which is below the budgeted level of 554 WTE placements. The average unit cost of a placement/package is above the budgeted level at £389 per week (£47 per week lower than the budget per client). This is due to an additional contribution to Section 117 from Health Partners and areas where suitable provision is not currently accessible to meet identified need as a result of workforce pressures.
161	Staffing teams	Minor variances.
Integrated Commissioning
30	Contracts	Overspend due to contract increases above budget.
(6)	Other	Minor variances.

Economy, Environment & Culture

Revenue Budget Summary

Provisional		2022/23	Forecast	Forecast	Forecast	2022/23
Outturn		Budget	Outturn	Variance	Variance	Savings	Savings	Savings
2021/22		Month 2	Month 2	Month 2	Month 2	Proposed	Achieved	Unachieved
£'000	Service	£'000	£'000	£'000	%	£'000	£'000	£'000
(2,211)	Transport	(6,129)	(5,939)	190	3.1%	1,777	1,074	703
533	City Environmental Management	36,359	37,079	720	2.0%	229	229	0
(141)	City Development & Regeneration	4,313	4,794	481	11.2%	182	129	53
381	Culture, Tourism & Sport	4,352	4,445	93	2.1%	200	190	10
(180)	Property	2,294	2,714	420	18.3%	342	187	155
(1,618)	Total Economy, Environment & Culture	41,189	43,093	1,904	4.6%	2,730	1,809	921
0	Further Financial Recovery Measures (see below)	-	(315)	(315)	-	-	-	-
(1,618)	Residual Risk After Financial Recovery Measures	41,189	42,778	1,589	3.9%	2,730	1,809	921

Explanation of Key Variances

Key
Variances
£'000	Service Area	Variance or Financial Recovery Measure Description
Further Directorate Financial Recovery Measures
(232)	Parking Services	All significant parking income and expenditure will continue to be forecast alongside finance officers to ensure ongoing robust forecasts are presented as part of the budget monitoring process. Minor variations in demand can result in significant financial implications. £0.232m represents 0.54% of the parking income budget.
(83)	Venues	Review of expenditure budgets and additional income potential within Venues is being explored to address the current overspend.
Transport
232	Parking Services	Overall Parking Services is forecasting an overspend of £0.232m for Month 2. The service is forecasting a substantial loss of income against budget of £0.900m on parking permit income, most of which is due to demand in residents permits declining. On-Street parking income is forecast to be £0.196m underachieved on budget and off-Street Parking is forecast to be £0.046m underachieved. This underachievement is offset by forecast surplus income for Parking Suspensions of (£0.376m) as well as net-of-bad-debt-provision PCN income of (£0.851m). The budget does contain a pressure relating to the Traffic Control Centre Restructure which is to be funded by additional enforcement activities from 2023/24 onwards of £0.522m. The pressure from parking income shortfalls are partly offset against underspends in transactional and contract costs of (£0.205m). The decline of resident permits and reduced forecasts within on-street parking is likely to be as a result of the substantial loss of income against budget of an estimated £0.979m as a result of the loss of permit and paid parking spaces due to active transport measures (e.g. Madeira Drive, Old Town, A259 – eastern section). This will be potentially exacerbated with upcoming reductions in parking spaces for the A259 (western section), A23 Low traffic neighbourhood scheme, school streets, valley gardens phase 3 and the cycle hangers programme which will be discussed in future TBM review meetings.
(42)	Traffic Management	Income over-achievement forecast for Traffic Regulation Orders and Events.
City Environmental Management
720	City Clean	Overspend of £0.420m is due to waste collection and street cleansing (operational) agency costs due to vacancies across the service. Recruitment into vacant posts and managing of attendance should start to see these high agency costs reduce during the year. £0.300m overspend within Public Conveniences due to greater than budgeted utility costs, consumables and staffing required to keep public toilets open and maintain cleaning levels.
City Development & Regeneration
481	Development Planning	Underachievement of Planning income of £0.475m as still some uncertainty over levels of service post Covid. However, longer term income trends will become more apparent as the year progresses.
Culture, Tourism & Sport
10	Sport and Leisure	Outdoor Events still experiencing significant cost increases and attendance reductions in the sector and so ticket takes are in the region of 20% below expected levels. Many large events are charged on a per head basis which is putting pressure on receipts and with some other smaller events moving to 2023 instead.
83	Venues	Forecast overspend on electricity of £0.047m and gas of £0.036m due to price increases based on the April 2022 cost. The Brighton Centre will endeavour to address this overspend by either reducing expenditure on other budgets or increasing income levels.
Property
420	Property and Design	The pandemic legacy continues to affect the commercial portfolio rental position with some vacancies at Hove Technology Centre and Lyndean House resulting in £0.165m forecast underachievement of income. In-house printing continues to show a historic pressure due to the reduction in demand resulting in £0.074m forecast underachievement of costs recovered. The security budget is showing a forecast overspend of £0.200m due to higher contract costs following the re-tendering during 2021/22 and increases in demand for staff at HTH Customer Service Centre to support the corporate Customer Experience Strategy.

Housing, Neighbourhoods & Communities

Revenue Budget Summary

Provisional		2022/23	Forecast	Forecast	Forecast	2022/23	Savings
Outturn		Budget	Outturn	Variance	Variance	Savings	Achieved /	Savings
2021/22		Month 2	Month 2	Month 2	Month 2	Proposed	Anticipated	At Risk
£'000	Service	£'000	£'000	£'000	%	£'000	£'000	£'000
2,150	Housing General Fund	14,172	15,949	1,777	12.5%	1,780	1,308	472
164	Libraries	4,814	4,814	0	0.0%	77	77	0
(117)	Communities, Equalities & Third Sector	3,198	3,198	0	0.0%	40	40	0
(155)	Safer Communities	3,695	3,695	0	0.0%	35	35	0
2,042	Housing, Neighbourhoods & Communities	25,879	27,656	1,777	12.5%	1,932	1,460	472
0	Applied Covid Funding (See Below)	-	(472)	(472)	-	-	-	-
2,042	Residual Risk After Financial Recovery Measures	25,879	27,184	1,305	5.0%	1,932	1,460	472

Explanation of Key Variances

Key
Variances
£'000	Service Area	Variance or Financial Recovery Measure Description
Applied Covid Funding
(472)	Temporary Accommodation	The service continues to work on transforming the service to focus on homelessness prevention and to reduce the time spent in Temporary Accommodation (TA), thereby reducing costs further to meet the savings target.
Housing General Fund
1,480	Temporary Accommodation	A provision for underlying Temporary Accommodation and Rough Sleeping pressures of over £1m was provided in the 2021/22 budget, which was expected to be supported by additional funding from the government’s announcement of an additional £254 million national funding. However, although core funding increased overall, it was insufficient to support the service pressure funding and the budget therefore remains as an overspend currently. The current level of empty properties in TA is reducing as the backlog of works takes place, however, there are still more properties empty for longer than the current budget allows for and the budget is overspending by £0.356m, including repairs costs. This forecast also includes an overspend on the contribution to the bad debt provision of £0.189m. This is offset by an underspend of (£0.176m) on rents expenditure as the numbers of leased properties has fallen during 2021/22.  The cost of emergency accommodation is forecast to overspend by £0.516m largely as a result of prudent assumptions for reducing numbers of households in TA and EA due to the current cost of living crisis and the possible effects this may have on homelessness. These pressures are partially offset by a forecast contribution of (£0.454m) from the Homelessness Prevention Grant after other expenditure has been taken into account.  There are other small pressures across the service of £0.049m.
0	Additional emergency hotel accommodation	The commissioned services budget for supported accommodation and rough sleepers is forecast to break even.
159	Housing Commissioning Services (Rough Sleepers)	The commissioned services for rough sleepers is forecast to break even. However, the costs of extra emergency hotels taken on during the pandemic is forecast to overspend by £0.159m as hotels are being decanted later than anticipated at budget setting time. The one remaining hotel is planned to be decanted by the end of July.
(22)	Housing Options	Vacancies across the service.
200	Seaside Homes	There is a forecast overspend of £0.200m as a result of the loss of rent and extra repairs costs from the remaining back log of empty properties.
(50)	Adaptations Service	Forecast underspend as a result of the bringing in house the Home Improvement Agency work.
10	Travellers	Loss of income on the transit site and extra cleaning costs to the toilet and shower blocks.

Governance, People & Resources

Revenue Budget Summary

Provisional		2022/23	Forecast	Forecast	Forecast	2022/23	Savings
Outturn		Budget	Outturn	Variance	Variance	Savings	Achieved /	Savings
2021/22		Month 2	Month 2	Month 2	Month 2	Proposed	Anticipated	At Risk
£'000	Service	£'000	£'000	£'000	%	£'000	£'000	£'000
(157)	Policy & Communications	1,455	1,594	139	9.6%	76	28	48
(103)	Legal & Democratic Services	3,403	3,525	122	3.6%	202	83	119
(496)	Life Events	(83)	(5)	78	94.0%	163	86	77
0	Customer Modernisation & Data	676	676	0	0.0%	33	33	0
144	Finance	1,640	1,640	0	0.0%	150	150	0
214	Procurement (Mobo)	114	114	0	0.0%	0	0	0
(111)	HR & Organisational Development	4,118	4,118	0	0.0%	0	0	0
0	IT&D (Mobo)	5,140	5,140	0	0.0%	0	0	0
(24)	Welfare Revenue & Business Support	6,256	6,256	0	0.0%	0	0	0
396	Housing Benefit Subsidy	(751)	(307)	444	59.1%	0	0	0
391	Contribution to Orbis	7,829	8,944	1,115	14.2%	0	0	0
254	Total Governance, People & Resources	29,797	31,695	1,898	6.4%	624	380	244

Mobo = Specific budget items held by Orbis but Managed on behalf of the relevant partner i.e. they are sovereign, non-partnership budgets. Under or overspends on Mobo budgets fall directly to the relevant partner whereas Orbis Operational budget variances are shared in accordance with the Inter-Authority Agreement (IAA).

The Covid variances shown in the tables above and below are included within the “Forecast Variance” and “Key Variances” columns.

Explanation of Key Variances

Key
Variances
£'000	Service Area	Variance or Financial Recovery Measure Description
Policy & Communications
139	Communications	The service is predicting a pressure this year of £0.139m.  This relates to the Communications service restructuring costs (£0.070m) and expected pressures within the Graphic Design Team (£0.011m). There is additionally £0.058m costs for an unfunded Business Partner post.
Legal & Democratic Services
122	Legal Services	The service is declaring pressures of £0.122m at Month 2. £0.060m of this relates to expected loss of income relating due to reduced contractual income from the Coast to Capital LEP following a significant change to the responsibilities of LEPs, and £0.062m relates to a shortfall in funding for FCL related work on SEN tribunals and Education work where caseload has increased substantially.
Life Events
78	Life Events	The service is forecasting a pressure of £0.078 at Month 2. There are expected income pressures of £0.106m across Land Charges, Registrars and Memorialisation which is partly offset by posts held vacant saving £0.063m.  There are also pressures from government funding ending for Individual Electoral Registration £0.018m and web and sound system cost in Bereavement Services of £0.017m
Housing Benefit Subsidy
444	HB Subsidy	The data currently available means that this forecast is subject to change but based on last year’s outturn the main subsidy budgets would be expected to overspend by £0.474m due to an increasing number of Regulation 11/13 benefits where the full subsidy is not received by the council. The surplus on the recovery of overpaid former Council Tax Benefit is currently forecast at £0.030m.
Contribution to Orbis
1,115	contribution to Orbis	There is an expected pressure of £1.115m following a revision of expected contributions from Orbis Partners (known as ACRs), with BHCC’s contribution increasing by £0.879m plus inflation. The overall pressure also includes residual shortfalls arising from the disaggregation (withdrawal) of services from the Partnership including Business Operations (now part of Welfare, Revenues & Business Support), HR and Finance. These are partially offset by reduced central Orbis costs including disbanding the Change Programme Management team.

Corporately-held Budgets

Revenue Budget Summary

Provisional		2022/23	Forecast	Forecast	Forecast	2022/23	Savings
Outturn		Budget	Outturn	Variance	Variance	Savings	Achieved /	Savings
2021/22		Month 2	Month 2	Month 2	Month 2	Proposed	Anticipated	At Risk
£'000	Service	£'000	£'000	£'000	%	£'000	£'000	£'000
428	Bulk Insurance Premia	3,352	3,462	110	3.3%	0	0	0
(2,521)	Capital Financing Costs	7,832	7,832	0	0.0%	0	0	0
0	Levies & Precepts	219	219	0	0.0%	0	0	0
0	Unallocated Contingency & Risk Provisions	3,318	3,318	0	0.0%	0	0	0
(177)	Unringfenced Grants	(49,047)	(49,126)	(79)	-0.2%	0	0	0
3,183	Other Corporate Items	(25,499)	(25,693)	(194)	-0.8%	325	325	0
913	Total Corporately-held Budgets	(59,825)	(59,988)	(163)	-0.3%	325	325	0

Explanation of Key Variances

Key
Variances
£'000	Service Area	Variance or Financial Recovery Measure Description
Bulk Insurance Premia
110	Commercial property building insurance	Premium credit adjustment to tenants leading to additional costs in 2022/23.
Unringfenced Grants
(13)	Extended Rights to Free Travel	Announced in June 2022 at £0.099m which is £0.013m higher than budgeted.
(66)	Pressure funding released	Only the Local Reform Community Voice grant remains to be announced and is historically not confirmed until later in the year. However, it is forecast that this grant will be at the same level as 2021/22 which releases pressure funding.
Other Corporate Items
(251)	Corporate pension costs	This relates to an overpayment from 2021/22 of (£0.112m) and an in year variance of (£0.139m).
50	Academisation	Costs relating to compulsory academisation of Homewood House school where the council will be liable for the school’s projected budget deficit at the point of transfer.
7	Death management	BHCC share of Sussex wide costs on mass fatalities work.

Housing Revenue Account (HRA)

Revenue Budget Summary

Provisional		2022/23	Forecast	Forecast	Forecast	2022/23	Savings
Outturn		Budget	Outturn	Variance	Variance	Savings	Achieved /	Savings
2021/22		Month 2	Month 2	Month 2	Month 2	Proposed	Anticipated	At Risk
£'000	Service	£'000	£'000	£'000	%	£'000	£'000	£'000
(2,111)	Capital Financing	25,553	25,553	0	0.0%	0	0	0
304	Housing Management & Support	4,837	4,890	53	1.1%	0	0	0
(69)	New Housing Supply	653	610	(42)	-6.5%	0	0	0
352	Income, Involvement & Improvement	(50,603)	(50,487)	116	0.2%	0	0	0
492	Repairs & Maintenance	14,061	14,061	0	0.0%	0	0	0
(442)	Housing Investment & Asset Management	2,631	2,585	(46)	-1.7%	0	0	0
1,441	Tenancy Services	2,869	3,510	641	22.3%	0	0	0
(33)	Total Housing Revenue Account	0	722	722	0.0%	0	0	0

Explanation of Key Variances

Key
Variances
£'000	Subjective Area	Variance Description
Housing Management & Support
(6)	Employees	Minor variances.
19	Premises	Forecast overspend on Utility costs.
38	Support Services	Additional contribution to legal services in respect of disrepair claims.
2	Income	Overspend relating to rent loss due to a backlog of empty properties. A project group is in place to reduce the number void properties during the year.
New Housing Supply
(42)	Employees	Forecast underspend against support service cost in delivery of new supply.
Income, Involvement & Improvement
(53)	Employees	Underspend relating to current vacancies held within the service.
22	Premises	£0.015m forecast overspend on utility costs. £0.007m minor variances.
11	Supplies and Services	Minor variances.
100	Income	Overspend relating to rent loss due to a backlog of empty properties. A project group is in place to reduce the number void properties during the year.
36	Other	Minor variances.
Repairs & Maintenance
157	Employees	Additional staffing costs of approximately £0.300m in respect of dealing with backlog works. This is offset by a forecast underspend of £0.143m against the base salary budget.
882	Premises	Forecast overspend against the base budget for subcontractor costs.
305	Supplies and Services	Forecast overspend against the base budget for material costs.
(1,344)	Contribution from reserves	Financial risk relating to the post-pandemic backlog of responsive repairs and empty property works is a significant financial issue for 2022/23 and the HRA budget report set aside a total of £1.500m to ensure one-off funding is available during the year to cope with this pressure. The assumption at Month 2 is that the overspends identified above will be covered by this reserve.
Housing Investment & Asset Management
(250)	Employees	An underspend due to a change in the timescales for recruiting additional staff to support the new arrangements for planned and major works.
4	Premises	Forecast overspend on Utility costs.
200	Supplies and Services	Pressure from disrepair claims, which by their nature are not possible to forecast easily. Costs associated with each instance will be recorded separately within the HRA and the variance against budgets are regularly reviewed during the year.
Tenancy Services
16	Employees	Minor variance.
323	Premises	£0.208m forecast overspend on utility costs. £0.100m overspend in council tax costs in respect of the higher number of empty council dwellings awaiting repairs. £0.045m additional grounds maintenance costs for first year of ash die back tree works. (£0.030m) minor variances.
257	Supplies and Services	£0.120m overspend on the use of temporary accommodation for council housing tenants, linked to the number of voids held. £0.100m overspend for the use of security guards to ensure the safety of residents at risk. £0.037m minor variances.
7	Income	Overspend relating to rent loss due to a backlog of empty properties. A project group is in place to reduce the number void properties during the year.
38	Support Services	Forecast overspend forecast relating to the Welfare Support recharge.

Dedicated Schools Grant (DSG)

Revenue Budget Summary

Provisional		2022/23	Forecast	Forecast	Forecast
Outturn		Budget	Outturn	Variance	Variance
2021/22		Month 2	Month 2	Month 2	Month 2
£'000	Service	£'000	£'000	£'000	%
0	Individual Schools Budget (ISB)	129,635	129,635	0	0.0%
(381)	Early Years Block (excluding delegated to Schools) (This includes Private Voluntary & Independent (PVI) Early Years 3 & 4 year old funding for the 15 hours free entitlement to early years education)	15,033	15,033	0	0.0%
341	High Needs Block	34,245	34,245	0	0.0%
5	Exceptions and Growth Fund	3,197	3,197	0	0.0%
0	Grant Income	(182,075)	(182,075)	0	0.0%
(35)	Total Dedicated Schools Grant (DSG)	35	35	0	0.0%

Explanation of Key Variances

There are no key variances to report for Month 2.