Report on the robustness of estimates and adequacy of reserves

Section 151 officer and finance: Report on the robustness of estimates and adequacy of reserves. Starts when: Budget setting. Steps: Review the estimates and risks; Assess reserves against the strategy; Write the Section 25 report; Attach to the budget papers. Done when: The report is attached to the budget papers that full council considers. Rules that apply: Local Government Act 2003 s25.