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Decision Session - Executive Member for Finance and Major Projects
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12 January 2023 |
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Report of the Chief Finance Officer
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FINANCIAL STRATEGY 2023/24 to 2027/28
Summary
1. The Financial Strategy 2023/24 to 2027/28 will be presented to Executive on 9 February 2023 and Full Council on 23 February 2023.
2. The purpose of this Decision Session report is to provide background information for the overall Financial Strategy and to present the draft savings proposals, growth assumptions and capital schemes. This will provide an opportunity for the Executive Member for Finance & Major Projects to obtain feedback in advance of the finalisation of the overall Financial Strategy which will be presented to Executive on 9 February 2023 and then later to Full Council for approval on 23 February 2023.
3. As previously reported, the Council is facing unforeseen financial pressures and increased demand for our services. Since the impact of the Covid-19 pandemic, and the more recent Cost of Living crisis, the Council is experiencing inflationary increases in contracts, supplies, energy, fuel and other services. This, along with the increased demand for Council services, has generated an in-year financial pressure totalling c£8m (mitigated to £3.7m) as noted to Executive in the latest Financial and Performance Monitor.
4. In November 2022 the Chancellor’s Autumn Statement announced the Government’s spending plans for 2023/24. This was followed by a policy statement on 12 December and finally the specific authority funding allocations were announced in the provisional settlement on 19 December 2022.
5. Key assumptions for the overall Financial Strategy are focused on 2023/24 as follows.
· A total of £19m in additional revenue funding will be invested in the Council’s 2023/24 budget to maintain and protect key services by meeting inflationary pressures and addressing pressures on adult social care and children’s services.
· A proposed basic council tax increase of 2.99 % in 2023/24, equating to additional income of £3m. This follows Government rising the previous referendum cap as part of the Autumn Statement. Any increase above this amount would require a referendum.
· In addition, an increase of 2% in line with the government’s social care precept, equating to additional income of £2m, which provides critical financial support for adult social care
· Revenue savings of £5.5m in 2023/24 with a further £2.7m being delivered in 2024/25. £0.7m of the 2023/24 savings are the full year effect of prior year savings previously agreed by Executive and agreed by Full Council.
6. As a consequence of the current economic uncertainty and financial pressure on local government, the necessity for the Council to maintain a stable and resilient financial position is now as important as ever, particularly with some local authorities elsewhere in the country issuing s114 statements as they are unable to balance their budgets. The Council also continues to face long standing financial challenges, particularly regarding uncertainty over national funding streams and growing demand for Council services, especially within adult and children’s social care.
7. The Council’s proposed overall Financial Strategy continues to invest in priority areas as outlined in the Council Plan, including adult social care and support for children, frontline services, initiatives to support communities, tackle climate change and to support the city’s local economy at this crucial time.
8. Recognising the ongoing Cost of Living crisis and the support needed for local residents, we are increasing net spending by £3 million on adult social care and support for children. To enable this and to secure financial stability, the Council will deliver savings of over £5m to ensure that the Council is prepared to respond to future challenges and deliver services to residents and businesses more effectively.
9. Specific examples of the Council’s £19m revenue investment include.
· Good Health & Wellbeing – revenue investment in 2023/24 of over £3m in adult social care in addition to the £1.6m support agreed last year, to support and care for some of the most vulnerable residents in York. This includes the costs of care, supporting adult social care staff and enabling residents to remain in their own homes for longer.
· A Better start for Children and Young People - revenue investment in 2023/24 of £2m, in addition to the £2.7m investment agreed last year to support children and young people across the city, including further funding for social care staff.
· Creating Homes and World Class Infrastructure – the capital programme continues the on-going work of the Housing Delivery Programme, York Central, improvements to schools, highways investment, vehicle replacement, station frontage and other major projects.
10. In addition to the revenue investment made, one off financial investment totalling £1m will be made utilising funding from the Business Rates Pool and Venture Fund:
· £250k to provide additional support to financially vulnerable residents with the current Cost of Living Crisis
· £250k to allow local wards to invest directly in improvements to local communities, from installing new benches to repairing local roads
· £150k to improve community safety, tackling anti-social behaviour hotspots, including through funding of specialist Youth Support Workers
· £100k to support recovery of residents facing substance misuse problems
· £100k to support critical services that promote better mental health and wellbeing and provide support to those residents with autism
· £100k to incentivise the use of public transport locally to ensure the local bus network can be maintained
· £50k to continue existing winter maintenance of key cycle and pedestrian routes
· £200k to support local business decarbonisations whilst growing the local economy
· £500k to support local skills development, particularly green skills
· £175k to support residents to reduce their energy bills through efficiency measures
· £730k to support local businesses through training hubs, incubators, voucher schemes and support schemes in the micro business community
· £100k to increase levels of digital inclusion, and support development of essential digital skills
· £725k to support more residents to find employment
· £1.1m to deliver improvements to the city’s secondary shopping areas in Acomb and Haxby, as well as deliver public space and accessibility improvements in the city centre
· £275k to support local volunteering and community organisations
12. Due to the challenging financial situation, and the need to ensure the revenue impact of the capital programme is reduced, the Council has reviewed the level of capital investment needed and has been able to identify reductions in some areas of the existing capital budget along with a review of assets that could be used to generate further income to support investment in the city. This budget continues the Council’s transformational £480 million Capital Programme, to drive regeneration and continue the city’s economic recovery.
13. Some of the key capital projects include.
· £38m to progress the York Central scheme
· £17m to progress the Station Frontage Scheme
· £45m to improve the city’s road network infrastructure and accelerate the delivery of flood defences, in conjunction with local and regional flood defence funding
· £21m on the fleet replacement programme
· £8m to upgrade and improve schools to help better support the needs of children with SEND
· £57m to further develop the York Outer Ring Road, including cycling and walking improvements in the vicinity of the ring road
· £102m to deliver more housing across the city, including affordable and low carbon housing
· £53m to modernise and make major repairs to Local Authority Homes
· £12m in Disabled Facilities Grant to fund adaptations and enable people to remain independent in their own homes
14. Annex 1 provides details of savings proposals and annex 2 provides details of growth proposals. Annex 3 provides feedback to date from the public consultation. Annex 4 provides details of schemes in the Capital Programme. Annex 5 provides details of the Housing Revenue Account savings proposals.
Recommendations
15. The Executive Member is asked to consider, in the context of the overall budget.
· The 2023/24 revenue savings proposals as set out in annex 1
· The 2023/24 revenue growth proposals as set out in annex 2
· The feedback from consultation to date as set out in annex 3
· The new schemes for inclusion in the 2023/24 to 2027/28 Capital Programme as set out in annex 4
· The 2023/24 HRA savings proposals as set out in annex 5
Reason: To ensure that stakeholders have the opportunity to feed into the budget process in advance of the finalisation of the Financial Strategy 2023/24 to 2027/28.
Background
National Context and Funding Issues
16. On the 19th October 2022 it was confirmed that inflation had reached 10%, its highest level for 40 years. Whilst largely driven by the impact of Russia’s invasion of Ukraine on food and energy prices and a global supply crunch following the coronavirus pandemic, these pressures are directly impacting people, businesses and local authorities across England.
17. On the 3rd November 2022 the Bank of England raised interest rates by an historic 75 basis points, its largest increase in 33 years. The Bank of England stated that the UK faced its longest recession since records began and described the outlook for Britain’s economy as “very challenging”, noting that unemployment would likely double during the country’s two year slump.
18. All aspects of the public sector are continuing to face challenging times. In recent years the council has had to deal with large reductions in funding, combined with a range of significant pressures and increased demand for services, particularly in adult social care.
19. Analysis from the Local Government Association (LGA) suggests that Councils in England are facing additional cost pressures of £2.4 billion in 2022/23 since budgets were set in Autumn last year. In 2023/24 the forecast budget gap is £3.4 billion, rising to £4.5 billion in 2024/25. The LGA were clear that without additional funding to cover these costs, councils would need to start making savings across all services even if Council Tax levels were raised to the new referendum cap level.
20. On the 17th November the Chancellor’s Autumn Statement announced the Government’s spending plans for 2023/24. Further information was published in the form of a policy statement on the 12th December before individual council allocations were published on the 19th December.
21. At a national level the headlines were:
· Local authorities will receive a one year settlement for 2023/24 with some indications about funding for 2024/25.
· The Fair Funding Review and business rates baseline reset has been delayed until at least 2025/26.
· A 3% Funding Guarantee for both 2023/24 and 2024/25 which will ensure every authority has a 3% increase in Core Spending Power.
· Council Tax can be increased by up to 2.99% in both years, and social care authorities can apply a further 2% Adult Social Care Precept making a total increase of 4.99%
· Re-purposed Adult Social Care charging reform funding (£1.265bn in 2023-24 and £1.877bn in 2024/25) will be distributed based on Adult Relative Needs Formula.
· Other Adult Social Care grants confirmed include: Better Care Fund (£600m in 2023/24 and £1bn in 2024/25, of which local government receives 50%); and a ringfenced adult social care grant to support capacity and discharge (£400m in 2023/24 and £683m in 2024/25).
· Services Grant will be reduced for the funding for National Insurance Contributions (£200m in each of next two years)
· A new round of New Homes Bonus (NHB) in 2023-24, with potential for further round in 2024-25. No change in basis of calculation from 2022-23, and no future legacy payments. There will be another consultation on the future of NHB ahead of the 2024-25 settlement.
· 100% business rates pilots and business rates pools will continue into 2023-24, and the latter into 2024-25 as well
· In 2024-25, the introduction of the Extended Producer Responsibility for packaging (pEPR) scheme will have an impact on both local authority revenues and potentially costs as well. Ministers will consider whether these should be factored into the settlement in 2024-25.
22. It is expected that the final settlement will be announced in February, but it is unlikely to differ significantly from the provisional figures.
23. City of York Council is a low ‘core spending’ authority. This means that based on historical spending data York ranks as one of the lowest spending against other local authorities. Therefore, in simplistic terms, when funding allocations are distributed by central government York will receive less from central government when compared to a historical (and potentially out of date) high spending authority.
24. In 2021/22, core spending power in York sat at £706 per head, - the second lowest in the country compared to councils such as Kensington and Chelsea who receive £1,305 per head. If York were to receive even the average amount of spend the city would benefit from an extra £16.5m each year The Fair Funding Review remit was set to tackle this inequity, so the further postponement increases the Council’s financial challenges in the medium term. York is one of 20 authorities that has continued to raise this issue with Government.
Local issues and challenges
25. As previously reported to Executive, the Council is facing unforeseen pressures and demand for our services, which is having an impact on budgets both in the current year and in the next year.
26. The 2022/23 budget was set just as the country was emerging from the Covid-19 pandemic and the crisis in Ukraine was beginning. Since that time we have seen rising energy, fuel and food prices, inflationary increases in contracts, supplies and other expenses that are making it difficult for the council to balance its budget, resulting in an in year pressure of some £8m.
27. There are serious underlying budget pressures across both adult and children’s social care. Both adult and children’s social care is operating in an extremely challenging environment. Despite the allocation of growth each year, demand for and the cost of providing social care continues to increase. The gross financial pressures facing the council in 2022/23 are projected at £7.8m but after mitigation and further action it is considered that this can be brought down to a net position of £3.7m.
28. Demand for council services continues to increase, with an ageing population with increased complex needs in respect of social care. There are also significant challenges in the health sector, including challenging financial positions for health partners, which are in turn a significant financial risk to the council. At the time of writing, York Hospital is continuing to experience unprecedented demand and GPs are seeing a spike in appointments and we still await further detail and certainty regarding long-term funding for social care.
29. In addition, record high levels of inflation are driving costs up and there is continued pressure on many of the council’s income budgets, all of which highlights the need to include a realistic and prudent contingency fund.
Principles that have shaped the budget process
30. The budget setting process has taken into account the following issues;
i. Consideration of the 2022/23 position.
ii. Consideration of unavoidable cost increases.
iii. How to create capacity in priority areas and driving service improvement and innovation.
iv. How best to deliver services effectively for local residents, businesses and communities
v. Consideration of reductions in grant funding.
vi. Ensuring that the budget is robust and prudent and is based upon the strategic financial advice of Chief Finance Officer as s151 officer.
vii. Ensuring there is a strong link between the capital and revenue budgets and that the delivery of priorities fully considers the two budgets hand in hand.
31. It is critical that the council continues to support a strong local economy, recognising the significant financial benefits in the form of retained business rates, and the creation of jobs. Ensuring that there is a strong link between the capital and revenue budgets to support the delivery of council priorities is essential.
32. The Capital Programme report in February will set out proposals for investment. These continue the council’s approach to prioritise investment in the economy, housing, transport, and to invest to save including energy efficiency. The capital budget proposals are included in annex 4 and further details will be included in the budget reports presented to Executive in February.
Housing Revenue Account
33. Local Authorities with housing stock are required, by legislation, to keep a HRA. The Local Government and Housing Act 1989 stated that items of income and expenditure only relating to council housing must be contained within the account. Authorities have a duty to ensure that the HRA balances, to keep the budget under review and to take all reasonable steps to avoid a deficit.
34. The HRA has been impacted by a number of external factors since setting the budget for 2022/23. The rent increase of 4.1% applied in 2022/23 which raised c£1.3m has not covered the additional expenditure pressures that have arisen due to the cost of repairs, staff pay rises and utility bills. The latest budget monitoring position for Housing this financial year shows the HRA overspending by £2m and expenditure being greater than income. The account continues to be impacted by high inflationary increases which are expected to continue into 2023/24.
35. It is important for the HRA to be financially robust so that it can service its outstanding debt (the Council took on £121.5m of debt in 2012 as part of the self-financing settlement which removed the requirement to pass on a proportion of the HRA surplus to Government) and continue to provide an operationally effective service to its tenants within the resources available from rents.
36. As part of the budget setting and business plan forecasts for 2023/24 the Housing Revenue Account was forecasting an in year surplus of £2.1m prior to debt repayment. The table below shows the changes to those assumptions since that time
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£’000 |
£’000 |
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Budgeted surplus |
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-2,112 |
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Inflationary Pressures · Repairs · Utilities · Pay Award · Depreciation · Other
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900 1,230 680 820 200 |
3,830 |
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Revised Budgeted Deficit |
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1,718 |
37. The above shows a significant turnaround from the assumed business plan position (based on 3% rent increase) to the latest projection. The position is unsustainable in the long term and therefore needs to be addressed over the coming years.
38. Government announced in October 2017 that rents would be able to increase by CPI +1% from 2020/21 for a period of at least 5 years. The CPI rate at September 2022 was 10.1% meaning that rents could be increased by up to 11.1%. This would have raised up to £2,670k. This level would have brought the HRA annual balance above £1m but would have had significant impact on tenants particularly those who are not supported through benefits.
39. As part of the Autumn Statement the Chancellor announced that rents will be capped by a maximum 7% for financial year 2023/24. Whilst this is a significant increase for tenants to pay, it is lower than the CPI +1% formula that would otherwise be the maximum rent increase. The additional rent that a 7% rate would raise is £1,300k.
40. Given the need to balance the impact on individual tenants with the impact on the ability of the HRA to fund repairs, maintenance and tenant support, the 7% rate is recommended. The impact of balancing the budget through reducing services such as repairs and tenant support is considered too severe.
41. In order to support tenants in the greatest financial difficulty, it is recommended that a one-off hardship fund of £100k is created. 68% of people living in York’s council properties are on Housing Benefit or Universal Credit Housing Support, which means that any rent increase will be covered by benefits. Officers will continue to work with tenants who are struggling to help manage their rental payments, maximise benefit entitlement and draw on the Hardship Fund for additional support where needed.
42. Even with a 7% rate increase which is recommended there is a need to make further efficiencies and also to mitigate some of the additional £1.2 utility costs identified above by increasing service charges particularly where heating in individual rooms is provided and paid for by the council.
43. There are savings proposed totalling £310k which are shown in Annex 5.
44. It is also necessary to ensure that the increases in utility costs are fairly split between the tenants and the HRA whilst also recognising the current cost of living pressures. The £1.2m increase cannot be solely absorbed by all tenants across the HRA. It is proposed that service charges at hostels and Independent Living Schemes are reviewed in order that only a quarter of the additional costs are passed direct to the tenants who are most in receipt of the service. These tenants are currently paying service charges that are based on prices significantly lower than actual. They are also in receipt of government energy support schemes.
45. It is also proposed to recognise a number of corporate savings that would impact the level of charges to the HRA and cash limit the increase providing a £120k saving as well an adjustment in appropriation assumptions, reducing charges to the HRA by £42k.
46. The impact of these changes are shown in the table below
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£’000 |
£’000 |
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Budgeted Deficit |
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1,718 |
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Rent Increase Less Tenant Support Fund Service Charges Other Income (eg Leasehold charges) Cash Limit Support Services Debt adjustment Savings
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-1,300 +100 -300 -70 -120 -42 -310 |
-2,042 |
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Budgeted Surplus |
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-324 |
47. This level of budgeted surplus is significantly lower than before and reduces much of the flexibility of the HRA to deal with ongoing pressures and to increase investment in new and improved stock.
48. It should be noted that the HRA is currently only paying interest on the £121.5m self-financing debt and now has little flexibility to repay the debt and will be limited with respect to further borrowing above what is already assumed. The assumptions around inflation, interest rates, rent levels and efficiencies will need to be reviewed in the medium term and it is likely that further efficiencies will need to be considered in future budget rounds.
Rent Changes 2023/24
49. The expected effect on rent levels over the next years is shown in the table below
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Year |
Estimated Average Rent Per week |
Estimated Average Increase per week |
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2022/23 |
£84.02 |
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2023/24 |
£89.89 |
£5.87 |
50. It is also proposed that rents that do not fall within the definition of “social housing rents” for the purposes of the Welfare Reform and Work Bill 2015 will similarly be capped at the 7% level set out in the report. This includes shared ownership, Gypsy Roma and Traveller accommodation as well as any specialist supported housing that is exempt from the rent reduction legislation.
51. Housing Officers will work with all residents to minimise impacts as far as possible, maximising household incomes and supporting as outlined above.
Consultation
52. The council has consulted with residents and businesses to identify the services that matter most to them and to understand their priorities for spending the council budgets.
53. The 2023/24 budget consultation launched in December and closes on the 9th January 2023.
54. The consultation included a number of question sets from previous years on council tax and the social care precept, to allow us to track and assess feedback.
55. The consultation was promoted to residents through various channels via Our City publication, social media, local media, forum groups, newsletters, published on the council’s consultation page, and promoted in Council Buildings such as Libraries and Leisure Centres.
56. Our City was delivered to all households from the 19th December. Paper responses are sent back at no cost to residents via Freepost to West Offices.
57. The online survey was promoted within the business community via existing business network links and distribution groups such as York Business Week, Make It York, BID, York Chamber of Commerce, York Federation of Small Businesses and asking them to pass on to their members.
58. In addition to the distribution of the survey, 3 focus groups were also held to gather qualitative information on the overall budget situation, building on the focus group that was first trialled during the 2022/23 budget setting process.
59. Feedback from the Budget Consultation Focus Groups and all views and data gathered during the consultation will in due course be published on the York’s open data platform www.yorkopendata.org
60. Annex 3 provides details of consultation feedback received to date.
Council Plan
61. The Council Plan for 2019/2023 is based on the statutory responsibilities and the priorities of the Council. The plan is structured around 8 core outcomes, which in turn reflect the key components of a good quality of life for our residents. These are:
· A Greener and Cleaner City – York’s environment is protected and enhanced through investment in the Council’s frontline services working towards becoming a carbon neutral city by 2030
· Good Health and Wellbeing – Every resident enjoys the best possible health and wellbeing throughout their life
· A Better Start for Children and Young People – Families, carers and schools are supported so that every child and young person has the opportunity to develop, learn and achieve their aspirations
· Well-paid jobs and an inclusive economy – High skilled and better paid jobs in sustainable businesses, providing opportunities for all York’s people in an inclusive economy
· Getting around sustainably – More people chose to travel by public transport, walking or cycling, benefiting from improved roads, footpaths, and cycle routes across the city, cutting congestion, pollution and carbon emissions, as part of renewed efforts to tackle the climate emergency
· Creating homes and world-class infrastructure – The right housing is available, affordable and environmentally sustainable for everyone with good quality infrastructure that supports community and local businesses
· Safe Communities and culture for all – Residents live safe from harm as part of strong and vibrant communities, participating in their local area and have access to a range of quality cultural activities
· An open and effective Council – We work as an efficient, open, transparent, democratically-led and accountable organisation, in partnership with key stakeholders, to deliver on residents priorities and achieve the council plan outcomes for our city
62. The plan focuses on outcomes rather than just on the services we provide, to help the Council and our partners work better together, rather than as a collection of individual services and activities.
63. The plan was formally approved by Council on 31 October 2019 following consultation with residents, businesses and staff.
64. The budget reflects the Council priorities with significant revenue and capital investment in a number of areas, as outlined in the summary of this report.
Options
65. Annex 1 sets out the savings proposals for 2023/24. The figures included in the column 2024/25 impact show the full year/ ongoing impact of decisions taken in 2023/24. Annex 2 sets out the growth proposals and Annex 3 sets out the consultation responses received to date. Annex 4 sets out the overall capital programme proposed.
66. The options available to the Executive Member are;
· Option 1 - to retain the savings, growth and capital proposals as set out in annex 1, 2, 4 and 5
· Option 2 – to add, delete or amend proposals, noting that any adjustments made should have a net nil effect with reference to the overall budget.
Equalities
67. An impact assessment will be completed for each individual saving. Once the savings are finalised, an assessment will be completed on the overall impact of the budget proposals and will be included in the budget report to Executive in February. The impact assessment considers risks associated with savings proposals to ensure any negative impact for a particular group, sector or community is eliminated or counterbalanced. Decisions taken will also consider the impact on the Councils carbon budget alongside benefits such as improvements to service users or a reduction in energy costs.
68. The financial strategy will impact on all residents and will carefully consider the local demand for services whilst also ensuring the budget set is prudent, protects vulnerable people and has capacity to invest. The strategy could have an impact on the following communities.
· Age
· Disability
· Gender
· Carers
· Lower income groups
69. This impact can be mitigated by investment targeted to these same communities. The key approaches to achieving savings whilst avoiding impacts on communities of identity include.
· Ensuring that savings are made from back office functions and universal services
· Protecting statutory services and other key services for vulnerable residents
· Increasing community involvement in service redesign and delivery
· Making services self-financing wherever practicable, including external trading
· Maximising the return from externalised service provision
· Redesign of existing services and external contracts
· Placing a focus on prevention and ceasing service provision only where this is least impact
· Streamlining services to provide focussed support and reduce areas of duplication
· Supporting carers
· Integrated working with health
· Focussing growth where it is expected to have a positive effect on older or disabled people and their carers
Specialist Implications
70. This report has the following implications.
Financial
71. The financial implications are contained within the body of the report.
Human Resources (HR)
72. The savings proposals contained within the overall budget will require the reduction of some posts in 2023/24.
73. As implementation plans to achieve these post reductions are produced, the specific staffing implications will be clear and staff consulted on the proposals. The type of change affecting staff in 2023/24 is likely to be a mixture of post reductions and working for redesigned services.
74. The HR implications of change are managed in accordance with established council procedures. As part of this process consultation with trade unions and affected staff will continue to be undertaken and every opportunity will be explored to mitigate compulsory redundancies, such as vacancy controls, flexible working, voluntary redundancy / early retirement, and extended redeployment. Where consideration is being given to the transfer of services to another provider TUPE will apply which will protect the terms and conditions of employment of transferring staff.
75. A programme of support for staff who are going through change is in place which will help staff adapt to changes to the way they will need to work or to prepare for a move into a new role.
Legal
76. The contents of this report are for information only at this stage. The legal implications of the budget setting process will be covered in detail in the report to Executive in February.
Risk Management
77. An assessment of risks is completed as part of the annual budget setting exercise and will be reported in the February report to Executive. These risks are managed effectively through regular reporting and corrective action being taken where necessary and appropriate.
78. The budget proposals include the use of one off funding to balance. The Chief Finance Officer recommendation would always be to ensure that recurring savings are identified to cover the budget gap in 2023/24. In light of the unprecedented financial challenges and current economic outlook, it is considered acceptable by the Chief Finance Officer that the required savings have been identified over a 2 year delivery period. However, this approach is not without risk and given the current overspent position of both Adult and Children’s Social Care, there remain concerns as to whether the level of investment allocated to these areas is sufficient. Regular monitoring of savings delivery will be essential during the year to ensure that any issues are highlighted promptly with corrective action identified.
79. As the Council’s Section 151 Officer, the Chief Finance Officer has a statutory responsibility for ensuring that the Council makes arrangements for the proper administration of its financial affairs. Section 114 of the Local Government Finance Act 1988 requires a report to all Council members to be made by the s151 officer, in consultation with the Monitoring Officer, if there is or is likely to be an unbalanced budget.
Contact Details
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Author: |
Chief Officer Responsible for the report: |
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Helen Malam Principal Accountant
Emma Audrain Principal Technical Accountant |
Debbie MitchellChief Finance Officer
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Report Approved |
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Date |
4th January 2023 |
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Wards Affected: List wards or tick box to indicate all |
All |
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For further information please contact the authors of the report |
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Background Papers:
None
Annexes:
1 – 2023/24 Savings Proposals
2 – 2023/24 Growth Proposals
3 – Consultation feedback received to date
4 - Capital Strategy 2023/24 to 2027/28
5 – HRA Savings proposals