Decision Maker:

Outcome:

Is Key Decision?: No

Is Callable In?: Yes

Date of Decision: January 6, 2026

Purpose:

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.