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Capital Strategy

The Chartered Institute of Public Finance and Accountancy (CIPFA) Prudential Code for Capital Finance in Local Authorities (2017) includes a new requirement for local authorities to produce a capital strategy to demonstrate that capital expenditure and investment decisions are taken in line with the Service’s objectives and take account of stewardship, value for money, prudence, sustainability and affordability.

This Strategy outlines the Authority’s approach to capital investment ensuring it is in line with its corporate priorities and objectives set out in the Public Safety Plan. It provides a strategic overview of how capital expenditure; capital financing and treasury management activity contribute to the delivery of outcomes, as well as overview of the management of risk and future financial sustainability.

Progress against this strategy will be reviewed annually and updated accordingly.

A copy of the strategy is available to download below.