Council Meeting 12 January 2023
Budget and Precept 2023/24

The Budget
1. In the autumn cycle of meetings, the committees considered their budget
requests for 2023/24. The direction to committees from the Chairman of the
Strategy, Policy and Finance Committee was to review current budgets
carefully and to seek only financial provision for regular and likely expenditure
pursuant to committee priorities. Apart from the SPF Committee, no
committee budgets were to contain contingencies and expenditure should be
limited to the stated budget heads. The purpose of these constraints was to
produce a total council budget which was less than that for 2022/23 which
would allow a precept to be requested which would generate a reduction in
the council tax requirement. Whilst the Council had sought a zero increase in
council tax for the last two years, having regard to the economic climate and
the increase in the cost of living, the Council would aim for a reduced budget
whilst maintaining services and a council tax reduction for the benefit of local
residents.

2. The Strategy, Policy and Finance Committee met on 23 November 2022 to
review the submissions and the documents attached to this report are the
committee’s recommendations to Council for the Council’s 2023/24 budget.

3. Roads, Footpaths and Flatford Committee (General) – This budget shows
a decrease of £7,750, from £22,700 to £14,950, a reduction of 34% which is
the result of careful consideration of budget heads, scaling down of those
areas which had not been fully utilised and the re-ordering of financial
provision to items of greatest priority to the committee. Some increases, lower
than inflation, have been necessary for employee and contractor costs.

4. Roads, Footpaths and Flatford Committee (Car Park and Toilets) – A
maintenance and improvement budget which was greatly reduced in 2022/23
following the substantial works in 2021/22. An additional sum has been
provided for the Landscaping Project, a committee priority and for utilities,
having regard to energy costs though a saving on general maintenance has
been achieved based on experience since the major works. Other budget
heads remain constant. In total the budget has increased from £15,900 to
£17,900.

5. Playing Fields – This active committee has undertaken a number of large
projects over the last three years which have been very successful. It
proposals to curtail new projects somewhat in 2023/24 seeking financial
provision for only two and in consequence has achieved a saving of £4,618
from a budget of £29,568 to £24,950, a reduction of 16%.

6. Burial Grounds – The majority of the committee’s expenditure is the cost of
the grounds maintenance contractor and the attendant equipment and this is
off-set by an assumed level of cemetery fee income. Over the last few years
the income has increased beyond that assumed, resulting in committee
underspends and so in 2022/23 the assumed income was increased and the
committee budget reduced from £11,064 in 2021/22 to £7906 in 2022/23.
However, the level of cemetery fee income has declined in 2022/23 and the
assumed level of income may prove to have been ambitious. In consequence
the committee has made a lower fee assumption for 2023/24 by £2,500 and
after some deletions of budget heads and increases for machinery
maintenance and contractor’s fees an increase in the budget £2,439 is
proposed taking the budget to £10,345.

7. (a) East Bergholt Neighbourhood Plan Committee – Neighbourhood Plan
work recommenced after the pandemic and more projects are foreseeable for
2023/24. A similar budget to 2022/23, £20,000 is sought.

(b) Parish Council Projects have not spent any money this year as
progressing discussions with the Congregational Church have been slower
than expected. The sum allocated in 2022/23 will be taken forward to 2023/24
thus no further budget is required in 2023/24.

8. Strategy, Policy and Finance Committee (Grants) – The uptake of grant
aid has improved and the budget of £8,000 is likely to be fully utilised or even
exceeded in 2022/23. A similar level of financial provision is suggested for
2023/24.

9. Strategy, Policy and Finance (General) – This budget provides for the
organisational costs of staff, office and corporate expenditure and is broadly
consistent from year to year with modest increases in staff costs the only real
additional expenditure. The employment of an Assistant Clerk requires the
committee to seek additional provision to cover the employee costs which
amount to £17,150 (including oncosts) resulting in a budget of £51,615 from
£34,465 in 2022/23.

10. All Committees – The total budget requested by all committees is
£148,273.50. This is a saving of £9779.00 on the budget for 2022/23, which
has been achieved from a close scrutiny of budget heads, a focus on
prioritising works and more specific assessment of need. There is no
diminution of the levels of service provided by the committees. The Strategy,
Policy and Finance Committee RECOMMENDS to the Council the committee
budgets set out in the attached spreadsheets and a total council budget for
2023/24 of £148,273.50.

The Precept
11. The Local Government Finance Act 1992 provides that a local precepting
authority may issue a precept to a billing authority which has been calculated
pursuant to Section 49A of the Act.

12. Section 49A (2) provides that the authority must calculate the aggregate of –
(a) The expenditure the authority estimates it will incur in the year in
performing its functions;
£150,673.50

(b) An estimated allowance for contingencies;
£5,000

(c) An estimated level of reserves for meeting estimated future expenditure.
£273.50
Reserves are held to provide for any substantial expenditure outside the
budget for which there may be a call in 2023/24.

(d) Estimated reserves sufficient to meet so much of the estimated amount of
any revenue deficit for any earlier financial year as has not already been
provided for.
No revenue deficit.

13. Under Section 49A (3) the authority must also calculate the aggregate of –
(a) The income it estimates it will accrue in the financial year (excluding the
precept)
Cemetery fees £7,000; Bank Interest £400. Total £7400.

(b) The estimated reserves it will use in order to provide for (2)(a) and (b)
above.
£273.50

14. Section 49A (4) provides that if the aggregate calculated under (2) exceeds
that calculated under (3), the authority must calculate the amount equal to the
difference and the amount so calculated is to be the council tax requirement
for the year.
Aggregate under (2) £155,673.50
Aggregate under (3) £7,673.50
£148,000.00

15. The determination of the precept in accordance with the statutory formula
provides a sum of £148,000 as the council tax requirement for 2023/24. This
amounts to a decrease of 8.04% in the council tax requirement over the
amount required in 2022/23 and for Band D council tax payers the sum

required is £129.63, a saving of £11.31. The Strategy, Policy and Finance
Committee RECOMMENDS to the Council a precept for 2023/24 of
£148,000.00.

Employees’ remuneration
16. It has been established that the SALC payroll service will only add the
national pay award and any incremental advance to employees’ remuneration
if there is a specific Council resolution to that effect. The Council has
determined that such resolution should be made annually at the time of the
Budget and Precept determination.

Recommendation

17. It is RECOMMENDED that:

(i) the Budget for 2023/24 in the sum of £148,273.50 be approved;

(ii) the Precept for 2023/24 in the sum of £148,000.00 be approved;

(iii) for 2023/24 the Council’s employees be awarded the national pay award
and any incremental advance which may be appropriate to their grading.

Graham White
Parish Clerk
5 January 2023