Technical Notes 2025, Issue 27 - Council Budget Meeting – 27th February 2025

1. The purpose of this Technical Note is to update Members in relation to the arrangements for the Council’s budget setting.
2. Members will be aware that the Diary of Council meetings for the current year, includes a meeting of Council to determine the Council’s budget, which is scheduled for 27^th February 2025. This date was set in August of last year and was based on timescales from previous years in terms of availability of information, along with the Council’s usual slot for the printing and issuing of Council Tax bills. 
3. As a consequence of the lateness of the settlement and the ongoing discussions/clarifications around the implications of certain funding streams, there remains significant uncertainty as to the final settlement. Further, the timetable for consideration of the Scottish Government’s budget by the Scottish Parliament is as follows -
   • Stage One 4^th Feb 2025
   • Stage Two 18^th Feb 2025
   • Stage Three 25^th Feb 2025

with the final debate on the Local Government Finance Order usually taking place a week after the Stage Three debate.

4. Based on the current timetable and the Council’s Standing Orders, the Council’s budget meeting papers would require to be issued by Thursday 20^th February and amendments would require to be submitted in writing by noon on 25^th February – both deadlines in advance of the final Stage Three debate. This does not support the Council in setting its budget based on consideration of all available information as key financial information will not be confirmed by the point at which Members are required to finalise their thoughts on the available options and possible amendments.  Consequently, there have been discussions around how best to manage the budget setting process in this context.
5. The Chief Executive has liaised with the Provost, Council Leader and other political Group Leaders and it is proposed that the Council’s budget meeting scheduled for 27^th February be rescheduled for Thursday 6^th March 2025. This will result in the Council’s budget papers being issued on 27^th February and will enable officers to present and take account of the finalised Scottish Government budget.  It will also mean that the deadline for amendments will be noon on Tuesday 4^th March, again providing additional time for Members to consider the Council’s budget papers in the context of the Scottish Government budget. 
6. As stated above, the final Agenda for the Council’s budget meeting will be issued on 27^th February and will include a reminder of the process and deadlines for submission of amendments, which will require to be submitted in accordance with Standing Order 74.