Issue - meetings

To ensure that the Committee receives a thorough briefing on the system that the Council wishes to use in preparation of the 2026/27 Budget, is able to ask questions of the Section 151 Officer and able to gain assurance from the arrangements described (report of the Interim Director of Finance and Section 151 Officer enclosed).

Consideration was given to the report of the Interim Director of Finance (Section 151 Officer) which sought to ensure that the Committee received a thorough briefing on the system that the Council wished to use in preparation of the 2026/27 Budget, was able to ask questions of the Section 151 Officer and able to gain assurance for the arrangements described.

The Interim Director of Finance (Section 151 Officer) introduced the report to members which detailed:

• Background to the report;
• Review;
• Existing process: key risks and issues;
• Budget setting and risk mitigation;
• Principles underpinning re-design; and
• Budget process: key elements.

The following main points were highlighted:

• The report sought the views of and assurance from Committee members in respect of the system the council was planning to adopt in its preparations for the 2026/27 budget setting process;
• The proposed budget process and key elements were outlined at point 6.1 of the report;
• During this transition year, the Governance and Audit Committee would be invited to join the 2026/27 budget scrutiny event alongside the Joint Performance Monitoring Panel and Policy Development Panel, whose remit included the budget scrutiny function.

Members considered the report and made the following comments:

• Members welcomed the report and agreed with the approach outlined therein.

• Members requested a report come forward to the Committee which tracked the progress of the plan.
  • The interim Director of Finance (S151) confirmed that the suggested report would be provided.

AGREED:

1)     That the report be noted;

2)     That the committee confirmed its assurance that the process outlined was suitable for the Council; and

3)     That, at the request of members, a progress report come forward to the Governance and Audit Committee which tracked adherence to the plan.