Council spending and finances
How the Council spends money
Explore our statement of accounts, financial plans, capital programme and other aspects of how we spend money. We are committed to transparency in all our financial dealings. The following links set out all accounts and reports in full, however for specific information about individual transactions, salaries and members allowances, please see the Transparency and Open Data page.
Financial planning and budgeting
- Budget setting and monitoring
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The process by which the Council plans, set budgets and monitors expenditure for each annual cycle falls into three stages:
Stage one - Medium term financial planning
The medium term financial strategy sets out our estimated revenue income and expenditure, and capital expenditure over a minimum of the next three years.
Stage two - Annual service budgets and capital project budgets set
The budgets for revenue and capital, for the upcoming year (year one of the medium term financial strategy) are then put forward and agreed in detail.
Stage three - Monitoring and spending
- Once the year starts the actual spend against the agreed budgets are monitored through regular monitoring reports
- At the end of the year we produce our accounts reporting the expenditure for the year
The cycle repeats for each year and the annual cycle for each year is as follows:
April to July
- Review financial change and pressures in light of previous years results
- Review strategic issues facing the authority in line with the objectives in the council plan
- Agree and publish the medium term financial strategy and Council Plan
July to September
- Based on forecast financial position and strategic priorities review service area budgets
- This may involve identifying efficiencies and savings as well as, quantifying new areas of spending
September to December
- Preparation of detailed budgets
- Review overall position in light of any changes in funding coming from local government settlements
- Consultation on draft budget proposals and capital investment launched
December to March
- Update on financial pans (including Council Tax base and government funding)
- Consultation on budgets concludes (February)
- Budgets scrutinised by overview & scrutiny and agreed
- Full council debate and approval of budgets and council tax
- Statement of Accounts
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Members of the public and local government electors have certain rights in the audit process. Please read the Notice of Public Rights for more information.
2023 to 2024
Document
2022 to 2023Document
2021 to 2022Document
2020 to 2021Document
2019 to 2020Document
Pre-2020Document
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Document
Document
- Statement of Accounts 2013-14 [PDF] (file size 1Mb)
- Report to those charged with Governance (ISA 260) 2013-14 [PDF] (file size 1Mb)
- Notice of conclusion of Audit 2013-14 (file size 31Kb)
- Statement of Accounts 2012-13 [PDF] (file size 2Mb)
- Report to those charged with Governance (ISA 260) 2012-13 [PDF] (file size 223Kb)
- Notice of conclusion of Audit 2012-13 [PDF] (file size 14Kb)
- Statement of Accounts 2011-12 [PDF] (file size 2Mb)
- Statement of Accounts 2010-11 [PDF] (file size 2Mb)
- Statement of Accounts 2009-10 [PDF] (file size 1.8Mb)
- Statement of Accounts 2008-09 [PDF] (file size 1.6Mb)
- Statement of Accounts 2007-08 [PDF] (file size 700Kb)
- Annual Audit Letters
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Annual Audit Letters
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- Annual Audit Letter 2012-13 [PDF] (file size 647Kb)
- Annual Audit Letter 2011-12 [PDF] (file size 28Kb)
- Annual Audit Letter 2010-11 [PDF] (file size 572Kb)
- Annual Audit Letter 2009-10 [PDF] (file size 232Kb)
- Annual Audit Letter 2008-09 [PDF] (file size 158Kb)
- Capital Programmes
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- Capital Programme 2015-16[PDF] (warning: large file size 2Mb)
- Capital Programme 2014-15 [PDF] (file size 990Kb)
- Capital Programme 2013-14 [PDF] (warning: large file size 1.5Mb)
- Capital Programme 2012-13 [PDF] (warning: large file size 1.53Mb)
- Capital Programme 2011-12 [PDF] (warning: large file size 1.46Mb)
- Capital Programme 2010-11 [PDF] (warning: large file size 1.28Mb)
- Capital Programme 2009-10 [PDF] (warning: file size 1Mb)
- Capital Programme 2008-09 [PDF] (warning: large file size 1.18Mb)
- Capital Programme 2007-08 [PDF] (warning: very large file size 4Mb)
- Revenue budgets
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- Revenue Budget 2015-16 [PDF] (file size 1000Kb)
- Revenue Budget 2014-15 [PDF] (file size 926Kb)
- Revenue Budget 2013-14 [PDF] (file size 854Kb)
- Revenue Budget 2012-13 [PDF] (file size 747Kb)
- Revenue Budget 2011-12 [PDF] (warning: very large file size 3.32Mb)
- Revenue Budget 2010-11 [PDF] (warning: very large file size 3.71Mb)
- Revenue Budget 2009-10 [PDF] (warning: very large file size 2.5Mb)
- Revenue Budget 2008-09 [PDF] (warning: very large file size 3.3Mb)
- Revenue Budget 2007-08 [PDF] (warning: very large file size 4.5Mb)
- Fees and Charges
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Document
- How we spent your money
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- How we spent your money in 2009-10 [PDF] (file size 100Kb)
- How we spent your money in 2008-09 [PDF] (file size 112Kb)
- How we spent your money in 2007-08 [PDF] (file size 72Kb)
- Pension Fund Report and Accounts
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The activities and accounts of the pension fund:
- Pension Fund Annual Report and Accounts 2013-14 [PDF] (file size 474)
- Pension Fund Annual Report and Accounts 2012-13 [PDF] (file size 483Kb)
- Pension Fund Annual Report and Accounts 2011-12
- Pension Fund Annual Report and Accounts 2010-11
- Pension Fund Annual Report and Accounts 2009-10 [PDF] (file size 699Kb)
- Pension Fund Annual Report and Accounts 2008-09 [PDF] (file size 295Kb)
- Pension Fund Annual Report and Accounts 2007-08 [PDF] (file size 271Kb)
- Pension Fund Annual Report and Accounts 2006-07 [PDF] (file size 87Kb)
- Pension Fund Annual Report and Accounts 2005-06 [PDF] (file size 151Kb)
- Pension Fund Investment Strategy Statement 2021
