The Performance and Audit Scrutiny Committee of West Suffolk Council met on Thursday 23 July 2026 to review the council's performance and financial reports. Key discussions were scheduled to include the first quarter's performance report for 2026-2027, the annual treasury management and financial resilience report for 2025-2026, and the committee's work programme.

2026 to 2027 Performance Report Quarter 1

The committee was scheduled to consider the 2026 to 2027 Performance Report for the first quarter, as detailed in Report No PAS/WS/26/013. This report provides an overview of the council's performance against its strategic priorities and key performance indicators, alongside financial results. It outlines the council's performance management framework, which aims to provide councillors, officers, partners, stakeholders, and residents with a clear understanding of progress towards strategic goals. The report includes financial performance information, monitoring against the approved budget, and commentary on any changes. It also highlights the relationship between performance indicators and financial delivery.

The report indicated that the council's General Fund balance at 1 April 2026 stood at £6.13 million, against a minimum policy level of £5 million. For 2026 to 2027, the year-end forecast outturn position at quarter one showed a small surplus of £20,000. The report also detailed key forecast trends, including income stream volatility and the impact of inflation and wider economic conditions. Specific attention was to be given to the Better Recycling programme, which went live in June 2026, and its initial performance. The report also included updates on the Environment and Sustainability Reference Group (ESRG) Action Plan and the Housing, Homelessness Reduction and Rough Sleeping Strategy Action Plan.

Annual Treasury Management and Financial Resilience Report 2025 to 2026

Report No FRS/WS/26/003 was scheduled for consideration, providing an assessment of the council's treasury management activities from 1 April 2025 to 31 March 2026. This report is part of the council's management and governance arrangements for treasury management, adhering to the CIPFA Code of Practice on Treasury Management. It was expected to detail the council's borrowing, investments, and cash flows, including banking, money market, and capital market transactions, with a focus on effective risk control and optimum performance. The report was to summarise the interest earned from treasury investments, which significantly exceeded the budget due to higher-than-expected cash levels from delayed capital expenditure. It was also to detail borrowing activity, including external and internal borrowing, and the council's Capital Financing Requirement. The report was to be considered informally by the Financial Resilience Sub-Committee on 13 July 2026 before being presented to the Performance and Audit Scrutiny Committee.

Treasury Management Report (June 2026)

Report No FRS/WS/26/004 was also scheduled for discussion, providing an assessment of treasury management activities from 1 April 2026 to 30 June 2026. This report would offer an update on investments, interest earned, and borrowing activity during the first quarter of the financial year. It was expected to detail the council's cash balances, external borrowing, and forecast for the full financial year. Similar to the annual report, this would be considered by the Financial Resilience Sub-Committee on 13 July 2026 before being presented to the Performance and Audit Scrutiny Committee.

Performance and Audit Scrutiny Work Programme 2026/2027

Report No PAS/WS/26/014 was to present the committee's work programme for the upcoming year. This document outlines the topics scheduled for discussion and scrutiny throughout 2026/2027, allowing members to plan their work and ensure comprehensive oversight of the council's performance and audit functions. The report was expected to detail the origin and background of each item, the lead members and officers responsible, and indicate if a report was recommended for Cabinet.

The meeting was also scheduled to cover procedural matters, including apologies for absence, substitutes, and the confirmation of minutes from the previous meeting. Public participation was also an agenda item, allowing members of the public to ask questions or make statements relating to items in Part 1 of the agenda. An exempt appendix to the 2026 to 2027 Performance Report Quarter 1 was also listed for consideration in private session.