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Details

Status:
Implemented
Title:
Provisional Outturn Report 2025/26 – General Fund budget, Housing Revenue Account budget, and the Dedicated Schools Grant budget
Include item on Forward Plan
Yes
Is Key Decision
Yes
Item Contains Exempt/Private Reports
No
Reference:
016473/2026
Urgent Decision - Not in Forward Plan
No
Details for Agenda Sheet
Report of the Executive Director of Finance (Section 151 Officer)
Implementation Date (not before meeting on)
Fri 10 Jul 2026
Purpose
This report will detail the Council's financial performance for the 2025/26 financial year based on a draft Statement of Accounts to present a provisional outturn position against the approved budget for 2025/26 for the General Fund, HRA, Capital Programme and Schools (funded by the Dedicated Schools Grant). 

As part of the above, the report will present the latest positions on available resources such as grants and reserves.

This report will provide the context for this outturn against approved budget by highlighting relevant issues that have emerged during the final quarter of the financial year.
Key Portfolio
Finance
Decision Maker
Chief Officer Decision Maker
------ N/A ------
Reason For Key Decision
Revenue in excess of (or making new savings in excess of) £500k
Relevant Documents
Decision Type:
Committee
Decision Maker:
Cabinet
Directorate
Other Information
Private Reason
Decision Outcome

On 10 July 2026 Cabinet:-

Approved the following to be included in the Council’s financial outturn:

(i) The decision not to utilise £11.0m of Exceptional Financial Support (EFS), in light of the underspend position for the year;

(ii) The use of, and contributions to, Grant and Earmarked Reserves and Balances (see Section 7 and Appendix 2 to the report);

(iii) The establishment of a provision for liabilities relating to the Regeneration Joint Venture, to be funded from Strategic Reserves, enabling the provision to be reflected in the 2025/26 Accounts. It is noted that budget provision is in place to repay these reserves in 2026/27;

(iv) The drawdown of the £5.4m increase to the Carry Forward Reserve in 2026/27, as set out in paragraph 1.8ii;

(v) The budget virements made in Quarter 4 of 2025/26, arising from work to improve budget accuracy and ensure proper alignment within the Chart of Accounts (see Section 6 and Appendix 4 to the report);

(vi) The write-off of outstanding individual debts over £25k relating to irrecoverable Business Rates and Sundry Debts, in accordance with the Council’s Constitution. Details are provided in Appendix 5 to the report, with further information available on request;

(vii) That the Section 151 Officer be authorised to make any necessary amendments arising from the external audit of the 2025/26 Statement of Accounts, with any subsequent changes to be reported to the Audit Committee and, where appropriate, to Cabinet and the Finance and Resources Overview and Scrutiny Committee;

That Cabinet Noted the Provisional Outturn position as follows:

(viii) The City Council’s provisional General Fund outturn position for 2025/26, showing an underspend of £23.6m (see Section 5 to the report);

(ix) The Collection Fund outturn (Council Tax, Business Rates, and Section 31 Grant income), which shows a deficit of £8.3m and will impact the 2027/28 budget position (see Section 8 to the report);

(x) The Council’s forecast reserves balance of £976.3m as at 31 March 2026 (see Section 7 to the report);

(xi) The allocations from Specific Contingency approved by the Section 151 Officer under delegated authority (see paragraph 5.19 and Table 3 to the report);

(xii) The Housing Revenue Account (HRA) overspend of £8.5m for 2025/26 (see Section 9 to the report);

(xiii) The Dedicated Schools Grant (DSG) underspend of £2.6m (see Section 10).

THE DEADLINE FOR CALL IN IS 1600 HOURS ON THURSDAY 16 JULY 2026.

 


Would the recommended decision be contrary to the budget and policy framework:
No
Decision Options:

Additional Information

Reg 10
Reg 11

Decision Criteria

This Decision does not contain any decision criteria records.

Wards

This Decision does not contain any Ward records.

Topics

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Overview and Scrutiny

This Decision does not contain any Overview and Scrutiny records.

This section displays the history of the Decision.

Decision History

Date & Time CreatedUser Full NameStatus DescriptionDetails
12
 Page 1 of 2, items 1 to 10 of 14.
21/05/2026 12:07:30Bethany LeeBusiness Item Created 
21/05/2026 12:07:30Bethany LeeCommittee AddedCabinet
21/05/2026 12:09:00Bethany LeeMeeting Added30/06/2026 10:00AM
21/05/2026 12:10:25Bethany LeeContacts Edited 
21/05/2026 12:10:39Bethany LeeStatus ChangedDecision Proposed [2]
01/07/2026 15:58:28Nadeem AfzalGeneral Details Edited 
01/07/2026 16:32:19Nadeem AfzalGeneral Details Edited 
01/07/2026 17:06:08Nadeem AfzalReport AddedDocument ID 343212: 2025-26 Provisional Outturn Report – General Fund budget, Housing Revenue Account budget, and the Dedicated Schools Grant budget
01/07/2026 17:17:41Nadeem AfzalReport AddedDocument ID 343214: 2025-26 Provisional Outturn Report – General Fund budget, Housing Revenue Account budget, and the Dedicated Schools Grant budget
02/07/2026 12:33:58Mandeep MarwahaGeneral Details Edited 

Approval/Comments

No history found.