Content

Salford City Council - Record of Decision
 
I,
Councillor Jack Youd, Deputy City Mayor and Lead Member for
Finance, Support Services and
Regeneration, in exercise of the powers contained within the
Council Constitution, do
hereby:
 
Approve
that a surplus of £4.334m be declared as the estimated
Collection Fund balance as at 31st March 2026 in respect
of Council Tax.
 
The reasons are: The Collection Fund
regulations require a local authority to estimate the balance on
its Collection Fund in respect of Council Tax as at 31st
March each year by 15th January and to notify each
precepting authority. Any such balance is to be distributed
to/borne by the council and the Greater Manchester Combined
Authority (GMCA in relation to their police, fire and rescue and
general mayoral functions) in proportion to the value of their
respective demand and precept.
 
Options considered and rejected: Other
estimated balances based on a variety of collection rates modelled
to assess the likely impacts on the Collection Fund balance.
 
Assessment of Risk:
Low – the Collection Fund
is closely monitored during the year and will be reviewed at
outturn 2025/26. Any actual surplus or deficit at that stage will
be factored into future estimated balance calculations.
 
The source of funding
is:
A £4.334m surplus declared as the
fund balance means that distributions will be made to the
council’s General Fund and GMCA in relation to their police,
fire and rescue and general mayoral responsibilities in 2026/27.

 
Legal Advice
obtained:Supplied by: Jeanette Williams, Principal
Solicitor
 

Regulation 10(1) of the Local Authorities (Funds)
(England) Regulations 1992 provides that a billing authority shall
estimate whether there is a surplus or deficit in its collection
fund for the preceding financial year, and if so, the amount of
that surplus or deficit in January every year.

Under Regulation 11, any surplus or deficit
estimated by a billing authority shall be shared among, or be borne
between, that authority and its relevant major precepting
authorities.

A billing authority shall within 7 working days of
the day on which a billing authority makes an estimate under
regulation 10(1) inform its relevant major precepting authorities
of the amount of any surplus or deficit and the amount equal to so
much of any such surplus or deficit as, that billing authority
calculates to be each relevant major precepting authority’s
share or the amount which must be borne by each such
authority.
The Council have a
time-sensitive, statutory obligation to comply with Regulation
10(1) and 11, failing to comply may result in legal action, audit
criticism, financial penalties, and potential central government
intervention.
 
Financial Advice
obtained: The report is produced by the
corporate accountancy team.
 
Procurement Advice
obtained: N/A
 
The
following documents have been used to assist the decision
process:
 
The Local Authorities (Funds)
(England) Regulations 1992.
 
Contact
Officer: David Eden                                      
e-mail: david.eden@salford.gov.uk
 
This decision is not subject to
consideration by another Lead Member.
 
The appropriate scrutiny panel to call-in
the decision is the Overview
and Scrutiny Board.
 

 
 
Signed: Councillor Jack Youd            
Dated:
06.01.26
Deputy City Mayor and Lead Member for Finance, Support Services
and Regeneration
 

 
This decision was published on
06.01.26.
 
This decision will come into force at
4.00 p.m. on 13.01.26 unless it
is called-in in accordance with the decision-making process
rules.