Appendix
1
1.1
The proposed budget protocol
for setting the 2026/27 Council Tax, General Fund and Housing
Revenue Account Revenue and Capital Budget is as set out
below.
1.2
For Budget Council:
(i)
Each recognised political Group shall be allowed a maximum of 4
Budget Amendments.
(ii)
All proposed amendments must have been received by finance officers
no later than 7 working days before Budget Council (i.e. by 12 noon
on Tuesday 17 February 2026).
(iii)
All amendments will have had to have been assessed and evaluated by
finance officers and the relevant Corporate Director or Director no
later than 12 noon 4 working days before Budget Council. (i.e. by
close of play Friday 20 February 2026).
(iv)
The Chief Executive, S151 Chief Financial Officer and Monitoring
Officer will have final sign-off and will not normally allow an
amendment where a proposal is not considered to be robust or viable
for one of the following reasons:
a. The
proposal is legally unsafe and/or carries an exceptionally high
risk of non-delivery;
b.
There is insufficient evidence or information to assess the
potential net saving;
c.
The proposal is adding to, or bringing forward, an existing saving
without further information as to how this can be achieved;
d. The
alternative proposal requires one-off investment, additional
organisational capacity, and/or loan financing that cannot be
supported;
e. The
alternative proposal is beyond the powers and duties of the local
authority.
(v)
The Mayor will refuse to accept any amendment that has not been
“signed off” by the Chief Executive, S151 Chief
Financial Officer and Monitoring Officer.
(vi)
All amendments will be treated in strictest confidence by finance
officers and other such officers that the Chief Executive, S151
Chief Financial Officer or Monitoring Officer need to consult in
order to assess and evaluate an amendment. They will not be shared
until the designated time detailed in (vii) below.
(vii) All
amendments will be shared at 12noon on Monday 23 February
2026 between the Group Leaders by the Monitoring Officer or
their nominated officer (usually the Head of Democratic
Services).
(viii)
A Whips meeting will be arranged following the sharing of
amendments for the afternoon of Monday 23 February 2026 with
the Monitoring Officer and Head of Democratic Services so that any
matters relating to the Budget Council meeting on the 26 February
and the recently circulated amendments can be discussed.
(ix)
The Chief Executive shall have a “brokering” role if
this would appear to facilitate agreement on particular amendments
or proposals.
(x)
There will be a meeting of Group Leaders (attended by the Chief
Executive, the S151 Chief Financial Officer and other relevant
officers) at 3:00pm on Wednesday 25 February 2026 with a
view to exploring the potential for any agreement on proposed
amendments (i.e. the potential for amendments to be re-packaged as
‘composite’ amendments).
(xi)
Any variations to the amendments or any new amendments arising from
the Group meetings shall be limited to grouping and repackaging of
amendments or other changes providing that they do not, in the
opinion of the S151 Chief Financial Officer, involve significant
costing or evaluation that cannot reasonably be done within the
available timescale.
(xii) In the
event that Council fails to set the Council Tax on the 26 February
2026, a further meeting would need to be held prior to 10 March
2026.