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 (Section 151 Officer) enclosed).

Consideration was given to the report of the Interim Director of Finance (Section 151 Officer) 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 was able to gain assurance from the arrangements described.

The Interim Director of Finance (Section 151 Officer) introduced the report and highlighted the following main points:

·           The new process aimed to give scrutiny members more time and assurance regarding the budget setting process;

·           A detailed timetable was in place and was outlined at page 75 of the   agenda pack;

·           Improved governance allowed earlier engagement and enabled scrutiny members to make recommendations to Cabinet;

·           Previous issues included lack of time for report preparation and rushed decision-making;

·           The new process began in May 2025 and included the early identification of pressures and savings;

·           Star Chamber panels had been used to review proposals; and

·           A Budget Scrutiny meeting was planned for January 2026 to review the draft budget and question Portfolio Holders.

Members considered the report and made the following comments:

·         Members welcomed the report and noted its previous presentation to the Policy Development Panel.

·         Members queried whether the process was on track.

o   The Interim Director of Finance (Section 151 Officer) confirmed that the process was precisely on track.

·         Members asked whether additional savings would be required.

o   The Interim Director of Finance (Section 151 Officer) confirmed that identified savings would be detailed within the report however efficiency targets beyond this were not expected to be sought during the year.

·         Members queried risks and resourcing.

o   The Interim Director of Finance (Section 151 Officer) responded that the finance team was well-skilled and no significant risks were foreseen.

Agreed:

That the report be noted.

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 (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 Panel received a through briefing on the system the Council wished to use in preparation of the 2026/27 Budget, could ask questions of the Section 151 Officer and gained assurance from the arrangements described.

The Interim Director of Finance (Section 151 Officer) presented the report and highlighted that:

• The new approach would involve earlier engagement with Portfolio Holders and service managers to ensure that budget proposals were realistic, deliverable, and aligned with strategic priorities.
• The process would also include scrutiny input at key stages, allowing members to challenge assumptions and contribute to shaping the final budget.
• The framework aimed to improve transparency, accountability, and collaboration across departments, with a focus on financial sustainability and service delivery.

Members considered the report and made the following comments:

• Members welcomed the report and the proposed approach. It was noted that the new system would likely make Portfolio Holders more accountable for their budget areas and encourage more meaningful scrutiny.
• Members noted that page 67 of the agenda pack was particularly useful and commented that the process would help ensure Cabinet considered feedback from budget scrutiny more seriously.
• There was support for involving Governance and Audit Committee members in the process, as their perspective could add value to financial oversight.
• Members noted that while budget planning always involved differences in expected costs, the proposed structure offered clearer guidance and a more robust framework for managing those variations.

AGREED:

That the report be noted.