Decision Maker: Cabinet, Full Council

Outcome: Recommmend Forward to Council

Is Key Decision?: Yes

Is Callable In?: No

Date of Decision: February 4, 2026

Purpose: This report will set the limits and method of investing the council’s surplus funds taking into account the statutory restrictions on local authority investments. It also set limits and establish procedures for any borrowing that may be required.

Content: RESOLVED That the Full Council be recommended to approve a)           Treasury Management Strategy 2025-26 at Appendix A of report FIN/725 (with the inclusion of the replacement tables detailed in report FIN/725a), with specific note to; i.                   the Treasury Prudential Indicators and the Minimum Revenue Provision (MRP) Statement contained within Sections 1.4 and 2.3 of the Strategy at Appendix A of report FIN/725; ii.                 the Treasury Management Strategy contained within Section 2 of Appendix A of report FIN/725; iii.               the Investment Strategy contained within Section 3 of Appendix A of report FIN/725; b)           the Treasury Management Practices at Appendix B of report FIN/725. Reasons for the Recommendations The Council’s financial regulations, in accordance with the Chartered Institute of Public Finance and Accountancy (CIPFA) Code of Practice for Treasury Management, requires a Treasury Management Strategy to be approved for the forthcoming financial year. This report complies with those requirements. The Strategy follows the current approved strategy.  The Prudential Indicators have been updated to reflect the Capital Programme proposed in the 2026-2027 Budget and Council Tax FIN/723. The detailed Strategy is attached at Appendix A.