1. The purpose of this Technical Note is to provide Members with updated details of the Budget timetable and guidance in relation to the submission of amendments to the Council’s Budget meeting on 23rd February 2023. It also provides details of the manner in which the Budget meeting itself will be conducted
2. Members will be aware that the Council’s Budget meeting is scheduled to take place on 23rd February 2023 at 17:30. Agenda papers for the meeting will be issued during the course of today. Notwithstanding, given the timetable for the finalisation and approval of the Scottish Government’s Budget, officers continue to engage with the Scottish Government through CoSLA and will do so up to the Budget meeting.
Amendments to the Budget Papers
3. The Council’s Standing Orders set out the timeline for publication of Council Agendas and also set out the process for submitting an Amendment. The procedure for submitting an Amendment to the Budget differs from other Council/Committee meetings and is detailed below.
4. Standing Order 65 sets out specific provisions in relation to the Council’s Budget –
“BUDGET
65. The Council is required to set a lawful (balanced) budget for each year. Recognising this:
(a) Any motion or amendment which seeks to add to, take from or otherwise alter or amend the annual budgets submitted to Council shall require to take the form of an alternative budget, which shall detail the cost of the proposal(s) being advanced or the savings proposed to be achieved and the consequential impact of that cost or those savings on the annual budget.
(b) Any such amendment must be submitted to the Chief Finance Officer and the Chief Solicitor & Monitoring Officer by noon on the second last clear day before the meeting takes place.
(c) Upon receipt of any such amendment, the Chief Solicitor & Monitoring Officer will arrange for it to be circulated to all Members of the Council.
(d) Upon receipt of any such amendment, the Chief Finance Officer shall consider the financial implications thereof in order to ascertain whether the amended budget is lawful. “
5. Members may wish to note the following key points
- Any proposed Amendment(s) must take the form of an alternative Budget which must balance.
- Any proposed Amendment(s) must detail the subsequent costs or savings and impact on the overall annual Budget.
- All Amendments must be in writing.
- All Amendments must be submitted to the Chief Solicitor & Monitoring Officer and Chief Finance Officer by noon on Tuesday 21st February 2023.
- Given current working arrangements, Members are requested to submit Amendments by email.
- All Amendments will be circulated to all Members shortly after receipt (early on Tuesday afternoon).
6. As stated above, the final Agenda for the Budget meeting will be published today and will include a reminder of the deadlines for submission of Amendments. Should any Member wish to discuss/seek advice in relation to a possible Budget proposal/Amendment, they should contact Ann Davie, Depute Chief Executive, in the first instance.
The Conduct of the Budget Meeting
7. At the meeting on 23rd February, the Council will be asked to set budgets in relation to the General Revenue Fund, the General Capital Fund, and the Housing Revenue and Housing Capital funds. The Agenda will comprise three reports, one dealing with the General Revenue Fund, a second dealing with the General Capital Fund, and a third dealing with both the Housing Revenue and Housing Capital funds. Each will have detailed appendices setting out the various proposals for consideration. The recommendations and summary proposals for each Budget will be contained within the relevant covering Reports.
8. All three Reports and budgets will be moved in a single speech made by the Council Leader. The Provost will invite the Leader to address Council in order to set the context for this year’s Budget and then to move the three Budgets in a single, combined speech. The Depute Leader will thereafter speak to second the three Budgets.
9.The Provost will then invite Council to debate the Housing Revenue and Capital Budgets 2023/24. Any proposed amendments to these Budgets will have been intimated and circulated in advance. Further copies will be available in the Council Chambers on the night. The Provost will ask the relevant Members whether they are proceeding with their previously intimated amendment and confirm seconders. Members will then have an opportunity to ask any technical questions of officers in relation to the Report. The Provost will then invite the movers and seconders of any amendments to speak. Council will then move into debate. Following completion of the debate, the movers of amendments and the Council Leader will be invited to sum up. Council will then be invited to vote on the Budgets and amendments in the usual way.
10. Following completion of the Housing Budgets, Council will move to consider the General Revenue and Capital Budgets for 2023/24. It has been the practice of Council over recent years to consider these Budgets jointly given the interdependencies between capital and revenue spend.
11. As with the Housing Budgets, any amendments will have been intimated and circulated in advance, with further copies available in the Council Chambers on the night. The Provost will ask the relevant Members whether they are proceeding with their previously intimated amendment and confirm seconders. Members will then have an opportunity to ask any technical questions of officers in relation to the Reports detailing the general Revenue and Capital Budgets.
12. Once technical questions on these Budgets are concluded, the Provost will invite the movers and seconders of any amendments to speak. Council will then move into debate. At conclusion of the debate, the movers of amendments and the Council Leader will be invited to sum up.
13. Following summing up, Council will be invited to vote on the Revenue Budget and the amendments submitted by way of roll call votes.
14. Thereafter, Council will be invited to vote on the Capital Budget and the amendments by way of a roll call.