The closure of two major Aberdeen projects has lost the local authority £300,000 of income over the last year.
However, work won’t be completed until late next year, with an expected opening date of 2019.
Councillors are back to considering options for the redevelopment of Provost Skene’s House, which is unlikely to reopen until at least 2019.
The figures were revealed in a financial projection, which had initially budgeted for £300,000 income from the two reopened attractions.
Financial statements for the quarter July 1 to September 30 state the education and children’s committee service, which deals with the two projects, has faced cost pressures.
The statement said: “A further pressure is the closure of the Art Gallery and Provost Skene’s House, meaning a reduction in income received.”
A report into the delays has revealed there remains an “ongoing risk” that the construction programme for the gallery “continues to lose time” and might lead to completion of construction moving beyond March 2018.
This would push the nine-month fitting out period beyond early 2019 if any further delays are caused during construction.
The report, which was to be considered by members of the finance, policy and resources committee today, said the contractor has submitted claims for additional works and delays which are “disputed and in negotiation”.
But it adds that provision has been forecast for £500,000 of additional fit-out costs as a result of the delay and disruption.
SNP finance spokesman Cllr Alex Nicoll said: “I think people in this city are completely and utterly fed up at the inability to deliver a project on time or on budget.
“What we’re seeing here is that these delays don’t just mean increased project costs but also a loss of income too.
“I’m sure every person in this city could think of a better way to spend £300,000. But this administration have just frittered that away with their lack of ability to project manage.”