Decision details

15/2003 The Cabinet confirmed its previous position regarding the capitalised expenditure to the highway revenue budget.
16/2003 The Cabinet recommended to Council that there be no change to the budget and policy framework rules.

The capitalisation of this spending has had no adverse impact on the delivery of highway programmes and it was legitimate for this expenditure to form part of the capital programme as the majority of the works result in an improvement to assets. Transferring legitimate capital expenditure to revenue would put the revenue budget under further pressure and would jeopardise the council's ability to use all of its capital funding awarded by central government. Failure to achieve the output assumed under the LTP for the current financial year could reduce the council's LTP award in future years.