Section 151 Officer's report

The Director of Finance produces the S151 Officer’s report annually as part of the Council’s budget process. The Section 151 document reports on the robustness of the estimates and the adequacy of the proposed financial reserves as presented in the budget proposals to the Executive in the Revenue Estimates, Allocation of the Schools Budget and the Council’s Capital Investment Plan documents.

This Section 151 report is produced to enable the Executive to make recommendations to Budget Council on the setting of the budget and the Council Tax as required by Article 4 of the Council's Constitution.

Any changes to the proposed budget made by the Executive may require this assessment to be amended.

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