Archived decisions

1

Definitions

1.1

The first stage in the construction of the budget for 2007/08 is the preparation of a base budget. The rules used this year are similar to those applied in 2006/07, which are summarised below.

1.2

The 2007/08 base budget is defined as the current year's budget adjusted for:

· allocations made for inflation in 2006/07 including the full year effect of the provision made for outstanding pay awards from 2005/06

· exclusion of expenditure included in the 2006/07 budget which was financed by the carry forward of planned underspendings from 2005/06, the one-off use of reserves or balances, or which was approved on a non-recurring basis

· the revenue effect of past capital programmes, subject to its inclusion in the approved capital programme unless a specific Cabinet decision to the contrary

· the full year effect of council-approved policies included in the 2006/07 original budget, which have been introduced part-way through the year

· changes in income volumes which are not the result of policy decisions

· correction of arithmetical errors in the current year's budget

· The following specific items:

Children

Variations arising directly from changes in the number of pupils in schools, pupils eligible for free meals and numbers of days in the school year

Environment

Routine highway and street lighting maintenance arising from variations in road length

Variations in waste disposal volumes

Adults

Increased cost of joint finance schemes with health due to operation of the taper.