Issue - meetings

The material relevant to this item is the report on pages 23 to 25 of the Cabinet agenda for 3 March 2020.

At the time of printing the following recommendations were due to be made to Council:

1.    That the Council’s Financial Regulations are updated in order to delegate authority for the approval of budget carry forward requests to the Director of Corporate Services (the Council’s S151 officer) following consultation with the Chief Executive.

2.    To ensure transparency of budget carry forwards to members, the details of all carry forwards agreed by the S151 Officer to be included in the draft Statement of Accounts outturn report considered annually by the Corporate Governance and Audit Committee.

The Chairman invited Mr Wilding to introduce the item and drew attention to the report which could be found on pages 23 to 25 of the Cabinet agenda for 3 March 2020. She confirmed that there were two recommendations to Council detailed on the agenda front sheet.

Mr Wilding explained thatthe report seeks permission for an update to be made the Council’s Financial Regulations for the approval of budget carry forward requests. The current approval process for budget carry forward requests is now considered to be an inefficient use of both officer and member time as outlined in paragraph 3.1 of the report. It is proposed that the Council’s Financial Regulations are updated to delegate authority for the approval of budget carry forward requests to the S151 Officer following consultation with the Chief Executive. These senior officers will scrutinise each request to ensure that there is a genuine reason for slippage on the budget and guarantee that the funds are used for the same purpose as was originally agreed by members when the budget was set. In order to maintain transparency of this new procedure with members, it is proposed that the details of all carry forwards agreed by the S151 officer are included in the Statement of Accounts outturn report considered annually by the Corporate Governance and Audit Committee. This new approach will allow officers of the Council to manage the resources made available to them by members in a more efficient and effective way in order to deliver the Council priorities, and free up member time in Committees considering reports on topics that could be dealt with more efficiently by senior officers.

Mr Johnson asked whether given the Coronvirus outbreak members would have an option to decide whether to use the funds to mitigate any impact. Mr Ward explained that if the funds were to be used for a different purpose a report to Cabinet (or Council if over £100,000) would be required as per the Constitution. Mr Hobbs added that officers with delegated authority are held to account via the Corporate Governance and Audit Committee.

Mr Wilding proposed the recommendations which were seconded by Mrs Lintill.

In a show of hands the Council voted in favour.

RESOLVED

1. That the Council’s Financial Regulations are updated in order to delegate authority for the approval of budget carry forward requests to the Director of Corporate Services (the Council’s S151 officer) following consultation with the Chief Executive.
2. To ensure transparency of budget carry forwards to members, the details of all carry forwards agreed by the S151 Officer to be included in the draft Statement of Accounts outturn report considered annually by the Corporate Governance and Audit Committee.

The Cabinet is requested to consider the agenda report and make the following recommendations to Council as set out below:

1.    That the Council’s Financial Regulations are updated in order to delegate authority for the approval of budget carry forward requests to the Director of Corporate Services (the Council’s S151 officer) following consultation with the Chief Executive.

2.    To ensure transparency of budget carry forwards to members, the details of all carry forwards agreed by the S151 Officer to be included in the draft Statement of Accounts outturn report considered annually by the Corporate Governance and Audit Committee. 

*RECOMMENDED TO THE COUNCIL

1.    That the Council’s Financial Regulations are updated in order to delegate authority for the approval of budget carry forward requests to the Director of Corporate Services (the Council’s S151 officer) following consultation with the Chief Executive.

2.    To ensure transparency of budget carry forwards to members, the details of all carry forwards agreed by the S151 Officer to be included in the draft Statement of Accounts outturn report considered annually by the Corporate Governance and Audit Committee.

Mr Wilding introduced the report.He explained that the report seeks permission for an update to be made the Council’s Financial Regulations for the approval of budget carry forward requests. The current approval process for budget carry forward requests is now considered to be an inefficient use of both officer and member time as outlined in paragraph 3.1 of the report. It is proposed that the Council’s Financial Regulations are updated to delegate authority for the approval of budget carry forward requests to the S151 Officer following consultation with the Chief Executive. These senior officers will scrutinise each request to ensure that there is a genuine reason for slippage on the budget and guarantee that the funds are used for the same purpose as was originally agreed by members when the budget was set. In order to maintain transparency of this new procedure with members, it is proposed that the details of all carry forwards agreed by the S151 officer are included in the Statement of Accounts outturn report considered annually by the Corporate Governance and Audit Committee. This new approach will allow officers of the Council to manage the resources made available to them by members in a more efficient and effective way in order to deliver the Council priorities, and free up member time in Committees considering reports on topics that could be dealt with more efficiently by senior officers.

Decision

The Cabinet then voted to make the recommendations below:

RECOMMENDED TO THE COUNCIL

1.    That the Council’s Financial Regulations are updated in order to delegate authority for the approval of budget carry forward requests to the Director of Corporate Services (the Council’s S151 officer) following consultation with the Chief Executive.

2.    To ensure transparency of budget carry forwards to members, the details of all carry forwards agreed by the S151 Officer to be included in the draft Statement of Accounts outturn report considered annually by the Corporate Governance and Audit Committee.