The Cabinet of Kent Council met on Thursday, 26 March 2026, to discuss proposed late changes to the 2026-27 Revenue Budget and the 2026-29 Medium Term Financial Plan, as well as reviewing the Quarterly Performance Report for Quarter 3 of the 2025-26 financial year. The meeting also included updates from Cabinet Members.

Late Changes to the 2026-27 Revenue Budget and 2026-29 Medium Term Financial Plan

The Cabinet was scheduled to consider proposed changes to the 2026-27 revenue budget and the 2026-29 Medium Term Financial Plan (MTFP) following the receipt of final funding announcements. The report, titled Late Changes to the 2026-27 Revenue Budget and 2026-2029 Medium Term Financial Plan MTFP ¹, detailed a net increase of £6.4 million to the 2026-27 revenue budget, bringing the total to £1,654.5 million. This increase was attributed to adjustments in the final Local Government Finance Settlement, retained business rates, and the business rate collection fund deficit.

Key recommendations included approving the revised net revenue budget, reflecting increased spending where funding is from consolidated grants, and drawing down from the local taxation reserve to balance reductions in retained business rates income and collection fund deficits. Technical changes to transfer residual balances related to the Safety Valve Programme to a new earmarked SEND reserve were also proposed, following the government's announcement of a new High Needs Stability Grant. Additionally, a one-off increase in member community grants for 2026-27 to £4,600 per member was scheduled for approval. The report also noted other late changes to specific grants and minor technical adjustments, as well as the impact of these changes on the Section 151 officer's Section 25 assurance.

The report highlighted the cessation of the Safety Valve Programme and its replacement with the High Needs Stability Grant, which would cover 90% of the accumulated deficit on the Dedicated Schools Grant (DSG) High Needs block as at 31 March 2026, subject to an approved local SEND reform plan. The estimated High Needs Stability Grant was projected to be £167.887 million from the Department for Education.

The Appendix A - Updated High Level 2026-29 Revenue Plan and Financing ² provided a detailed breakdown of the proposed budget changes, and Appendix B - Directorate and Funding Updated Approved Budget ³ offered a more granular view of the financial implications across different directorates.

Quarterly Performance Report, Quarter 3, 2025-26

The Cabinet was scheduled to review the Quarterly Performance Report (QPR) for Quarter 3 of the 2025-26 financial year, covering performance up to the end of December 2025. The report, titled Quarterly Performance Report - Quarter 3 - 2025-26 ⁴, detailed the performance of 39 Key Performance Indicators (KPIs).

Of the 39 KPIs, 18 were rated Green (achieved or exceeded target), 15 were rated Amber (achieved floor standard but not target), and six were rated Red (did not meet floor standard). The report identified specific areas of concern:

• Customer Services: The percentage of complaints responded to within timescale remained Red.
• Governance and Law: The percentage of Freedom of Information Act (FoI) requests completed within 20 working days and the percentage of Data Protection Act (DPA) Subject Access requests completed within statutory timescales were both rated Red.
• Children, Young People and Education (Education and Skills): The percentage of pupils with Education, Health and Care Plans (EHCPs) placed in independent or out-of-county special schools was Red.
• Children, Young People and Education (Integrated Children's Services): The percentage of foster care placements that are in-house or with relatives and friends (excluding Unaccompanied Asylum-Seeking Children - UASC) was Red.
• Adult Social Care: The percentage of KCC-supported people in residential or nursing care where the Care Quality Commission (CQC) rating is Good or Outstanding was Red.

The report also highlighted that six indicators showed a positive trend, 29 were stable, and four were showing a negative trend, with two of these negative trends within Integrated Children's Services relating to foster care.

The Cabinet was asked to note the report and the actions being taken to address areas of underperformance, as well as to consider the proposed indicators for the 2026/27 financial year, detailed in Appendix 2 - Proposed KPIs and Activity Indicators for QPR 2026-27 ⁵.

Cabinet Member Updates

The agenda indicated that Cabinet Members would provide updates on their respective areas of responsibility. These updates typically cover recent activities, progress on key initiatives, and any emerging issues within their portfolios.