Decision

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 the payment of precepts in 2026/27, should be made in twelve equal instalments on the 20th of each month (or on the first working day thereafter if the 20th falls on a weekend or on a bank holiday) as follows:

Monday                      20 April 2026

Wednesday               20 May 2026

Monday                      22 June 2026

Monday                      20 July 2026

Thursday                   20 August 2026

Monday                      21 September 2026

Tuesday                     20 October 2026

Friday                         20 November 2026

Monday                      21 December 2026

Wednesday               20 January 2027

Monday                      22 February 2027

Monday                      22 March 2027

The Reasons are: The Council is required to agree with precepting authorities a schedule of instalments each year for payments from the Collection Fund to those authorities.

Options considered and rejected were: N/A - the dates are in accordance with the general agreement across Greater Manchester Authorities.

Assessment of Risk: Low

Source of funding: Revenue resources

Legal Advice obtained: Suppled by Jeanette Williams, Principal Solicitor

Regulation 4(1) of the Local Authorities (Funds) (England) Regulations 1992 places a statutory duty on billing authorities to set a schedule of instalments for payments to major precepting authorities and the general fund for each financial year.

This schedule must be determined before 31 January of the preceding year and comply with the default rules in Schedule 1, unless an alternative arrangement is agreed by all major precepting authorities.

Failure to establish the instalment schedule on time or in accordance with the Regulations constitute a breach of statutory obligations, which may lead to audit criticism, financial disputes with precepting bodies, and potential intervention by the Secretary of State. The Council must therefore ensure timely compliance to avoid legal and governance risks.

Financial Advice:The report is produced by the corporate accountancy team.

Procurement Advice: N/A

The following documents have been used to assist the decision process.

• Local Authority (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.