Revenue Budget Allocations To Different Services
FoI request for 2024-25 Annual Revenue service and departmental budgets and 2025-26 Annual Revenue service and departmental budgets. I have submitted my questions relating to the above, in four sections, 1) With regard to the Council Approved 2024 -25 annual revenue budget and subsequent Monitoring , the Council had changed the presentational format of service/ departmental estimates. Traditionally, this revenue budget services presentation had followed the Cipfa recommended listings as used in statutory universal returns and notifications used for the Service Reporting Code of Practice. This service presentation, I understand, facilitates the completion of government statistical reporting requirements. In introducing it own 'local' service presentation, based on officer accountability, some additional original and ongoing work in rejigging service presentations must have been required. Question 1: Why was this presentational change considered necessary and what additional value for money/ benefits did it achieve for the Council and council tax payers? I understand that in the Council's Organisation Structure, the Burials Gravedigging and Crematoria Service ( specifically under the Assistant CEO elsewhere in the Constitution) was omitted. I did receive an assurance through my Councillor that this would be corrected in the Structure. For completeness can you confirm this has/will be done, please? . 2) Arising from the report to Council 20 February 2025, Council Tax Resolutions 2025-26 , Recommendation 2 The Revenue Estimates for 2025-26, as submitted, be approved I would be grateful for :- (i) an explanation of when and how Cabinet were provided with the necessary details of 'the allocation of revenue resources to different services' as required in the Constitution. (ii) a copy of the service and departmental allocations estimates as submitted to Cabinet and recommended to Council. (iii) if the allocations were omitted from Cabinet's consideration in the relevant Budget report, who determined this and why was this decided, or, was ithe omission an oversight? (iv) Through the long process of 2025-26 Budget seminars, have any service budget estimates, in whatever format, been presented to members? I understand that Cabinet and Directors have Constitutional responsibilities for Annual Budgets/Revenue estimates. ( Traditionally this information was always available as part of the Council's Budget documentation and forms the basis of the statutory information to be made available with the Rate Demand Notices and I understand, the basis of the statutory return to WG of the Council's approved annual revenue budget). In compiling this question, I have found the following helpful references to 'the Budget' in the Constitution Section 4 of the Constitution, concerns the powers of the Council, and defines 'The budget'. 'The Budget' includes the allocation of financial resources to different services and projects, proposed contingency funds, the council tax base, setting the council tax and decisions relating to the control of the Council's borrowing requirement, the control of its capital expenditure and the setting of virement limits. The Full Council will decide the Council's overall revenue budget ( defined as the allocation of financial resources to different services) and overall capital budget and any changes to these. (See Section 16 for how the Council can change the Policy Framework or Budget referred to it for approval by the Cabinet.) Section 17, concerning financial procedure rules, establishes that;- 17.3.2.3. The Chief Finance Officer is responsible for: (a) developing and maintaining a budget and resource allocation process that ensures consideration of the Policy Framework; (b) ensuring that a detailed revenue budget ( defined as the allocation of financial resources to different services) and a strategic plan up to a four year period (Medium Term Financial Plan) are prepared on an annual basis, for consideration by the Cabinet before submission to Full Council for approval; Budget Approval 17.3.3.1. The Budget approval process is set out in Section 16 of the Constitution. 1 16.2 The Framework for Executive Decisions The Council will be responsible for the adoption of its Budget (Revenue defined as the allocation of financial resources to different services) and Policy Framework as set out in Section Error! Reference source not found.. Once a Budget or a Policy Framework is in place, it will be the responsibility of the Cabinet to implement it. 17.3.3.2. Provision of an item in the approved Budget (and capital) confers authority on the Cabinet/Directors to incur such expenditure during the financial year to which the budget relates. This responsibility is clarified further in 17.3.5.4. It is the responsibility of Directors to: (a) control income and expenditure within their Directorate and service areas and only incur expenditure where it provides value for money and for which there is budgetary provision; (b) monitor performance in conjunction with the budget taking account of financial information provided by the Chief Finance Officer; (c) report on budget variances (expenditure and income) within their own areas to the Chief Finance Officer; (d) take any corrective action necessary to avoid exceeding their budget allocation and alert the Chief Finance Officer accordingly. 17.3.5.5. It is the responsibility of Heads of Service, Corporate Managers and Service Managers to: (a) control income and expenditure within their service areas and only incur expenditure where it provides value for money and for which there is budgetary provision; (b) monitor performance in conjunction with the budget taking account of financial information provided by the Chief Finance Officer; (c) report on budget variances (expenditure and income) within their own areas to the Chief Finance Officer; (d) take any corrective action necessary to avoid exceeding their budget allocation and and alert the Chief Officer accordingly. (3) In conclusion if is difficult to understand, if the Revenue Estimates ( Budget service allocations ) as submitted, were not, ( as stated in the Council Tax Resolution report) how the Constitutional procedural requirements for 'The Budget' ( defined as the allocation of financial resources to different services) have, and can be, complied with. The 2025-26 County Council Budget would therefore seem to be an officer's recommended budget, rather than one able to be considered in the expected detail, as required by the terms of the Constitution , by Cabinet and Council members in Full Council. (4) If it transpires, on reflection, that officers have not provided councillors with full and complete relevant information to enable them to consider and determine the Budget ( as defined ) what happens then ? I would also point out the absence of any detailed discretionary specific charged for service estimated income. I understand that this is a specific element of other income which reduces the Council's Budget requirement, bur which Council Tax payers will incur, if they elect to use charged for services, in addition to Council Taxes. So it is not without interest to taxpayers and one would hope, Councillors.