Decision
Analysis
outcome: The Cabinet approved revenue budget carry forwards, net capital budget re-profiling, and budget increases for the 2025-26 and 2026-27 financial years.
summary: The decision at stake is the approval of revenue and capital budget carry forwards and re-profiling for the 2025-26 financial year.
topline: The Finance and Legal Portfolio Holder has decided to approve revenue and capital budget changes for the 2025-26 financial year.
reason_contentious: This issue may be contentious as it involves financial decisions that could impact the delivery of capital projects and services.
affected_stakeholders: ["Finance and Legal Portfolio Holder", "Cabinet Members", "Council staff", "Local residents"]
contentiousness_score: 5
political_party_relevance: There are no explicit mentions of political parties in the decision.
URL: https://cmttpublic.cheshirewestandchester.gov.uk/ieDecisionDetails.aspx?ID=2068
Decision Maker: Finance and Legal Portfolio Holder
Outcome:
Is Key Decision?: No
Is Callable In?: Yes
Purpose: The outturn review of financial performance 2025-26 report was considered by the Cabinet on 15 July 2026. In line with Finance Procedure Rules the report seeks formal approval from the Cabinet Member for Legal and Finance for delegated decisions under their authority in relation to revenue and capital budgets.
Content: The outturn review of financial performance 2025-26 report was considered by the Cabinet on 15 July 2026. In line with Finance Procedure Rules the report seeks formal approval from the Cabinet Member for Legal and Finance for delegated decisions under their authority in relation to revenue and capital budgets. That: Revenue Programme: 1) Revenue budget carry forwards of £0.362m from 2025-26 to 2026-27 be approved; Capital Programme: 2) Net capital budget re-profiling of £16.240m from 2025-26 to future years be approved. This is made up of £16.569m re-profiled from 2025-26 to future years and £0.329m re-profiled from future years to 2025-26 (see table at 4.5); and 3) Budget increases with no requirement for additional Council resources totalling £0.771m in 2025-26 and £0.359m in 2026-27 be approved. To ensure the Council remains a financially well managed authority, recognising and responding to emerging cost pressures and complying with current accounting requirements. The Cabinet Member for Legal and Finance could choose not to approve the changes however this could put the delivery of the capital programme at risk as well as the capacity to deliver the schemes in full.
Date of Decision: July 31, 2026