Purpose

This report will set the limits and method of
investing the council’s surplus funds taking into account the
statutory restrictions on local authority investments. It also set
limits and establish procedures for any borrowing that may be
required.

Content

RESOLVED

That the Full Council be recommended to
approve

a)          
Treasury Management Strategy 2025-26 at
Appendix A of report
FIN/725 (with the inclusion of the replacement tables detailed
in
report FIN/725a), with specific note to;

i.                  
the Treasury Prudential Indicators and the Minimum Revenue
Provision (MRP) Statement contained within Sections 1.4 and 2.3 of
the Strategy at Appendix A of report
FIN/725;

ii.                
the Treasury Management Strategy contained within Section 2 of

Appendix A of report
FIN/725;

iii.              
the Investment Strategy contained within Section 3 of
Appendix A of report
FIN/725;

b)          
the Treasury Management Practices at
Appendix B of report
FIN/725.

Reasons for the
Recommendations

The Council’s financial regulations, in
accordance with the Chartered Institute of Public Finance and
Accountancy (CIPFA) Code of Practice for Treasury Management,
requires a Treasury Management Strategy to be approved for the
forthcoming financial year. This report complies with those
requirements.

The Strategy follows the current approved
strategy.  The Prudential Indicators
have been updated to reflect the Capital Programme proposed in the
2026-2027 Budget and Council Tax FIN/723.

The detailed Strategy is attached at Appendix
A.