The Finance and Procurement Select Committee of Wiltshire Council met on Thursday 10 September 2026 to review the council's financial performance and future strategy. Key discussions were scheduled to include the first quarterly revenue and capital budget monitoring for the 2026/27 financial year, as well as the assumptions underpinning the Medium-Term Financial Strategy. The committee was also set to review its forward work programme.

Sample Scrutiny Questions

The committee was provided with sample scrutiny questions to guide their examination of reports and proposals. These questions covered areas such as customer impact, the purpose and evidence base for proposals, alignment with wider council objectives, resource allocation, workforce development, performance monitoring, risk management, efficiency, compliance, public awareness, and benchmarking against other authorities.

Cabinet Member Update

A verbal update was scheduled to be received from attending Cabinet Members, or their Portfolio Holders, on recent news, successes, or milestones within their respective areas that were not covered elsewhere on the agenda.

Financial Year 2026/27 Q1 Revenue Budget Monitoring

This report was scheduled to present the first quarterly revenue budget monitoring forecast for the financial year 2026/27. It was expected to detail the projected financial position based on information available as of 30 June 2026, highlighting any variances from the approved budget and outlining proposed management actions. The report indicated a projected net overspend of £6.748m for the year, with a recommendation that this variance be managed within the financial year through robust cost control measures and the implementation of additional mitigations by officers. The report also noted the net operating surplus on the Housing Revenue Account (HRA) and the receipt of National Landscapes grant funding.

Financial Year 2026/27 Q1 Capital Budget Monitoring

This report was scheduled to set out the Capital Programme for 2026/27 for the first quarterly budget monitoring period. It was expected to detail movements from the original budget, including adjustments approved as part of the 2025/26 outturn, and outline how the programme was forecast to be financed. The report indicated a revised quarter one budget of £218.506m, a variance of £41.881m from the original 2026/27 budget. Proposals were included for Cabinet to approve specific budget movements, including virements between capital scheme lines and the repurposing of a capital budget for a new Household Recycling Centre. Cabinet was also asked to note budgets brought forward and reprogrammed into future years, as well as the addition of grant funding and developer contributions.

Medium-Term Financial Strategy Assumptions

A paper was scheduled to be received concerning the Medium-Term Financial Strategy (MTFS). This report was expected to outline the proposed planning assumptions for the MTFS for the period commencing 2027/28. The committee was asked to consider these assumptions and provide feedback to officers. Key assumptions discussed included government funding projections, council tax increases, pay awards, the National Living Wage, price inflation, interest rates, borrowing costs, and provisions for bad debt.

Forward Work Programme

The committee was scheduled to review and approve its forward work programme. This would take into account any decisions made during the meeting and outline planned future agenda items, task groups, and rapid scrutiny exercises. The forward work programme indicated upcoming discussions on Q2 revenue and capital budget monitoring, Treasury Management Strategy, Adult Social Care finance, procurement updates, the annual budget for 2027/28, and the Housing Revenue Account (HRA) 30-year business plan.

Urgent Items

The committee was scheduled to consider any other items of business that the Chairman agreed to consider as a matter of urgency.

Date of Next Meeting

The date of the next meeting was confirmed as 12 November 2026.