Content

Salford City Council - Record of Decision (Cabinet)
I Paul
Dennett, City Mayor, in
exercise of the powers contained within the City Council
Constitution do hereby
approve the proposed Capital Strategy and
Programme 2026/27 to 2028/29 as set out in this report and refer it
for approval by Full Council on 25th February 2026. In doing so
I:

Approve a capital programme of up to £91.212m for 2026/27
and the proposed sources of funding as set out in this report and
at appendix 1,
Note
all capital proposals be referred to the Procurement Board for
approval as required by the constitution and new capital approval
process, supported by business case and detailed funding
arrangements, prior to final budget being allocated and contractual
commitments being made.
Note
capital programme schemes for 2027/28 and 2028/29 have
provisionally been identified by services. However, budget
allocations to schemes will be subject to approval following full
business case submission as set out in the new capital approval
process and within affordability limits for the overall
programme.

Options considered and rejected were:None

Assessment of Risk:
The
council’s capital programme is important in generating growth
in the city. Elements funded by unsupported borrowing have a
financial consequence on the revenue budget.

Legal Advice obtained:
The
Local Government Finance Act 1992 sets out what the Council has to
base its budget calculations on and requires the Council to set a
balanced budget for the following year by 11 March. Section 25 of
the Local Government Act 2003 requires the Council to have regard
to the advice of the Chief Finance Officer (S151 officer) as to the
robustness of the estimates made for the purposes of the
calculations and the adequacy of the proposed financial
reserves.
Although the calculation of the council tax requirement and the
formulation of plans and strategies for control of the
Council’s borrowing, investments, capital expenditure and for
determining the Council’s minimum reserve position are
executive functions, the approval of such plans and strategies is a
function reserved to full Council.
The
process to be followed to set the budget is therefore that the City
Mayor and Cabinet recommend a draft budget to Council for approval.
If the majority of Council does not approve the budget it will be
referred back to the City Mayor. The City Mayor will consider the
comments of Council and then present a further draft budget to
Council, which can only be rejected by a two thirds majority of
Council.
The
financial position must be closely monitored, and members must
satisfy themselves that sufficient mechanisms are in place to
ensure the delivery of savings as well as to ensure that any new
expenditure is contained within the available resources.
In
approving the budget, members must also have regard to the Public
Sector Equality Duty in making their decision. Further information
in respect of this duty is set out earlier in this
report.
As
Monitoring Officer I have been consulted in the preparation of this
report and am satisfied that the proposals set out in this report
comply with the constitutional and legal requirements for the
budget setting process.

Financial Advice obtained:
This
report has been prepared by the council’s finance team in
consultation with executive directors and heads of service and
contains full financial implications around the budget.

Procurement Advice obtained:
The
procurement team will continue to work collaboratively with
stakeholders, service areas, suppliers and partner organisations to
deliver value for money, service/budget efficiencies and improved
outcomes, ensuring that procurement activity relating to capital
expenditure, delivers both technical requirements and aligns to the
capital programme.
HR Advice obtained: Not applicable
Climate Change Advice obtained:
The
Revenue Budget and Capital programme are key to developing
infrastructure that can be an engine for economic growth whilst
helping the city achieve carbon reduction targets and helping the
city adapt to the challenges of climate change. Investment
continues in developing a pipeline of proposals to bring forward a
reduction in the city’s carbon emissions and whilst there are
clear and positive examples of progress in reducing carbon
emissions, achieving carbon neutrality by 2038 remains a
significant challenge. Broadening effective consideration of carbon
implications across all SCC services will lead to more diverse and
effective action. The focus of efforts to date has been on direct
carbon emissions through the city council’s most visible
activities – those linked to Place, energy generation, and
estate. However, to achieve the ambition of a carbon neutral
Salford, there needs to be a focus across all activity, considering
both direct and indirect emissions from the products we use and the
carbon footprint of services we procure.
The following documents have been used
to assist the decision process:
2026/27 capital strategy and programme
 
The
appropriate scrutiny to call-in the decision is the Overview and
Scrutiny Board

Contact Officer:  Rachel Rosewell, Chief Finance
Officer    
           
Telephone number: 07855066602        
The
appropriate scrutiny to call-in the decision is the Overview and
Scrutiny Board.

 
Signed:
Paul Dennett         
Dated: 17th February 2026
           
City Mayor
 
 
 For Democratic
Services use only

This decision was
published on 18.02.26                                           

This decision will
come in force at 4.00 p.m. on 25.02.26 unless it is called-in in accordance with the
Decision Making Process Rules.