FOI001643 FOI Finance

Under the Freedom of Information Act 2000, I would like to request the following information regarding your council’s approach to financial accountability, budget management, and the escalation of non-compliance:

Q1. Does your council have a Budget Accountability Framework, Budget Escalation Framework, or any other policy, protocol, or document which sets out the expectations of budget holders and the procedures for addressing non-compliance (e.g. overspends)?

If yes, please answer Questions 2 to 4 only.

If no, please answer Questions 3 to 8 only.

Q2. In relation to Q1, please provide a copy of the document(s), or a link to where they can be accessed.

Q3. Does the council provide training or guidance to budget holders on their financial responsibilities and/or escalation procedures?

Q4. In relation to Q3, please provide a copy of the relevant training material, policy, or guidance documents.

Q5. What procedures are in place if a budget holder or service area is forecasting or reporting an overspend?

Q6. Are there defined thresholds (e.g. percentage variance, monetary value) that trigger escalation?

Q7. Once escalation is triggered via a defined threshold or otherwise, what actions follow (e.g. reporting to senior leadership, finance team involvement, development of a recovery plan)?

Q8. Are such escalations reported to any council committees (e.g. Cabinet, Audit Committee, Scrutiny Committee)?