WPCC4-0044 2025.26 Precept Approval

Decision Reference Number: WPCC4-0044

Lead Officer: Sara Ansell

Chief Officer approval: N/A

Date: 12/02/2025

Publication: Information in this form is subject to the Freedom of Information Act 2000 (FOI Act) and other legislation.  Unless the information provided is covered by an exemption and stated to be either confidential or partly confidential, the information contained in the form will be published on the OPCC website.

Status: Non-confidential

If partially-confidential or confidential please detail the FOI exemption applied and specify which parts are confidential:

Decision summary:

This Decision Notice provides formal approval for the 2025/26 budget and medium-term financial plan for the period 2025/26 to 2029/30.  The recommendations outlined in this notice are all approved.

I confirm that my register of interests declaration is up to date and that none of my interests preclude me from making this decision.

Signature:  P. Seccombe

Date: 13/02/2025

Supporting information

1. Background information: why do we need to make this decision?

The Commissioner must set an annual precept for the financial year 01 April 2025 to 31 March 2026 in compliance with the Police Reform and Social Responsibility Act 2011 and the Police and Crime Panel (Precept and Chief Constable Appointments) Regulations 2013 made thereunder.

The attached report is comprehensive and outlines all the issues in relation to the 2025/26 budget and precept setting process, as such they are not replicated in this decision notice.

The report was discussed at the Police and Crime Panel on the 3 February 2025 and received unanimous support.  The PCC has received a letter from the Panel confirming this support and the PCC has responded to the chair of the Panel.

The report details the recommendations, but they are to approve:

• A net revenue budget after savings of £140.802m
• A net revenue contribution from reserves of £1.375m
• A net budget requirement of £139.427m
• Council tax for a band D property of £303.71 (an increase of £14 or 4.83%)

A council tax for a band D property calculated as follows:

The consequential council tax for each property band will be as follows:

As a result, the Chief Executive to the Office of the Police and Crime Commissioner for Warwickshire will be authorised to issue Precept Notices on the Warwickshire billing authorities as shown below, subject to final confirmation.

The PCC notes the reserve position as set out in this report at section 7 and at appendix B and pays due regard to the Chief Finance Officers comments in respect of the robustness of the budget and the adequacy of reserves.

The capital budget in section 5.4, and the prudential indicators (appendix A) and projects shown in appendix D.

The PCC requires all Officers and staff to be instructed to exercise tight budgetary control.  Over-spending of 2025/26 departmental budgets must be avoided and the utmost caution must be exercised in entering into expenditure which creates additional commitments in future years.

The PCC must be kept fully informed of the financial position throughout the year, through tight budgetary control and monitoring, and reports to him on a regular basis.

The PCC notes that an additional allocation of up to a further £0.686m has been made available as part of the Neighbourhood policing guarantee, in the final settlement and this will be treated as an in year allocation when further details are known.

2. What additional documents are relied upon? Please provide a link or separate attachments.

Proposed budget and precept report to the PCC for final approval.

Report to the Police and Crime Panel, dated 03 February 2025.  

Letter to the PCC from the Police and Crime Panel

Letter to the Police and Crime Panel from the PCC

3. What benefits will this bring, including financial, social or environmental benefits?

The budget provides the funding for all the activities and responsibilities falling within the remit of the Commissioner and outlines the resources available to address that level of activity. The Medium-Term Financial Plan (MTFP) provides a guide to the longer-term sustainability of the Commissioner’s plans.  It also includes information in relation to the level of reserves and their usage by the Commissioner, in addition to detail on the planned capital investment over the medium-term period and how that will be financed.

All the expected specific benefits arising from this budget are included within the attached report as presented which has been updated from that presented to the Police and Crime Panel on the 3 February 2025 for the final council tax base for Warwick District council notified after the report was published, and also for the details of the final settlement which included a doubling of the neighbourhood policing guarantee funding.  The Commissioner will monitor the delivery of these benefits through the holding to account process.

The budget provides for the continuation and development of policing services for all people in Warwickshire.  Services will be provided in a manner which considers the social and environmental impacts and preparing for a sustainable future is one of the main priorities of the Estates capital work included within this budget.

4. What is the impact of not approving the application?

The Commissioner will not fulfil his obligations under the Police & Crime Panels (Precept and Chief Constable Appointments) Regulations 2012 and would not therefore fulfil one of his primary statutory functions.

5. How much will it cost? (please provide cost breakdown, including any identified savings, and include where they have been approved)

All cost information is included within the attached report accompanying this decision notice.  ​​

6. Who has been consulted on this proposal?

The PCC has undertaken a public consultation on the budget, various targeted engagements with representatives from Local authorities, Local Business, Staff representatives, Parish councils and MP’s.  the PCC has also proposed his precept to the Police and Crime panel who have supported his proposal, and he has consulted and discussed all issues in some detail with the Chief constable and his key staff.

7. Will this decision have an impact on any specific individuals or groups or communities?

The budget will ensure delivery of all policing services in Warwickshire, irrespective of any specific protected characteristics.

8. Does this decision have legal implications? Has legal advice been sought?

The PCC is required to set a balanced budget and requires the force to operate within it.  Proposing the precept and approving the budget is one of the primary statutory responsibilities of the Police and Crime Commissioner.

Section 40 of the Local Government Finance Act 1992, requires the Commissioner to set a budget and precept by 1st March each year.   The Commissioner must ensure that the precept is sufficient to provide for the expenditure estimates it will incur in the year in performing functions, defraying outstanding expenditure incurred earlier, any expenditure before precepts become sufficiently available and any payments into reserves.

The Localism Act 2011 has abolished the council tax capping regime and replaced it with the requirement for Authorities to hold a taxpayer’s referendum if excessive increases are proposed. In 2025/26 an excessive increase would be £14.01 or greater.

Section 25 of the Local Government Act 2003 requires the CFO to report to the Commissioner on the robustness of the estimates made for the purposes of the statutory budget calculations and the adequacy of financial reserves and the Commissioner must have regard to that report when making decisions about the statutory budget calculations.    The attached report includes this assessment.

Comments from the Chief Finance Officer

This decision will finalise the process for setting the precept for 2025/26 which is required to support the Commissioner’s budget for the period 1 April 2025 – 31 March 2026.  Precept notifications will now be issued to Billing Authorities.

Comments from the Chief Executive and Monitoring Officer

The budget setting process has now concluded; it has been executed with due care and attention.