The Committee is asked to note any apologies for absence and substitutions received from Members.

Apologies for absence were received from Councillors Goldman (who had appointed Councillor Doyle as his substitute) and Newton with no substitute appointed.

To confirm and sign as a correct record, the minutes of the last meeting of the Committee, held on Wednesday, 14 January 2026.

It was moved by Councillor Bush, seconded by Councillor J Henderson and RESOLVED that the minutes of the last meeting of the Committee held on Wednesday, 14 January 2026 be confirmed as a correct record and be signed by the Chairman.

Councillors are invited to declare any Disclosable Pecuniary Interests, Other Registerable Interests of Non-Registerable Interests, and the nature of it, in relation to any item on the agenda.

There were no Declarations of Interest made by Members on this occasion.

Subject to providing two working days' notice, a Member of the Committee may ask the Chairman of the Committee a question on any matter in relation to which the Council has powers or duties which affect the Tendring District and which falls within the terms of reference of the Committee.

No Questions on Notice pursuant to Council Procedure Rule 38 had been submitted by Members for this meeting.

To enable the Committee to review the Annual Capital and Treasury Strategy for 2026/27 (including the Prudential and Treasury indicators).

The Corporate Director (Finance & IT) introduced the report and informed Members that the Annual Capital and Treasury Strategy was based on the most up to date Treasury Management Code of Practice and the revised Prudential Code, both of which had been published by the Chartered Institute of Public Finance and Accountancy (CIPFA) in December 2021 and had come into force from 2023/24.

It was highlighted that, alongside the wider financial strategy and forecast, the Capital and Treasury Strategy continued to support the ongoing financial strength and stability of the Council and through its adoption it would ensure that investment and treasury management activities remained effectively managed during 2026/27.

In terms of general context to the above, the Local Government Act 2003 and supporting regulations had required the Council to set out its treasury strategy for borrowing, and to have prepared an Annual Investment Strategy (as required by Investment Guidance subsequent to the Act) that also set out the Council’s policies for managing its investments and for giving priority to the security and liquidity of those investments, “having regard” to the CIPFA Prudential Code and the CIPFA Treasury Management Code of Practice.

Members were informed that the Capital Strategy continued to be combined with the Treasury Strategy into one document, which was required to be updated/approved annually.

It was reported that the proposed Annual Capital and Treasury Strategy for 2026/27 was presented in Appendix A to report A.1. The Strategy continued to reflect the changes contained in the latest Codes. No major amendments had been proposed for the forthcoming year, with only a small number of minor changes—shaded in grey and shown in italics—included within the Appendix. The report also acknowledged the two?year forecasting approach that had been previously outlined to Cabinet and to Full Council as part of the 2026/27 budget setting process.

The Capital Strategy element of the combined document covered the various elements surrounding capital investment decisions and key criteria against which proposals were assessed.

The Committee was informed that the Treasury Strategy element of the combined document covered the various elements that satisfied the requirements of the various codes that governed the borrowing and investment activities of the Council and had been prepared in the light of advice received from the Council’s Treasury advisors and reflected the latest codes and guidance.

Prudential and Treasury indicators had been included as an Annexe to the combined strategy and were therefore included within Appendix A to report A.1.

It was highlighted that, under the Prudential Code, the Council had freedom over capital expenditure if it was prudent, affordable and sustainable. The Prudential Indicators had either measured the expected activity or introduced limits upon the activity and reflected the underlying capital appraisal systems and enabled the Council to demonstrate that it had been complying with the requirements of the Prudential Code.

It was further highlighted that other ‘quality’ investment opportunities would always be explored during the year in consultation with the Council’s external advisors to maximise returns on investments within  ...  view the full minutes text for item 38.

The report provides the Committee with its approved Work Programme for 2025/26, feedback to the Committee on the decisions in respect of previous recommendations from the Committee in respects of enquiries undertaken and a list of forthcoming decisions for which public notice has been given.

The Assistant Director (Corporate Policy & Support) presented the Committee with an overview of its approved Work Programme for 2025/26, feedback to the Committee on the decisions taken in respect of previous recommendations from the Committee arising from enquiries undertaken, and a list of forthcoming decisions for which public notice had been given.

It was highlighted that a review of the Committee’s Work Programme in relation to the anticipated Ministerial announcement on the next steps toward Local Government Reorganisation would be deferred to the next meeting of the Committee, which was currently programmed for 16 June 2026. In the interim, the Chairmen of both Overview and Scrutiny Committees would be meeting with the Leader of the Council, the Deputy Leader, and Senior Officers to consider priorities for the forthcoming municipal year’s Work Programmes. Members were therefore invited to submit any proposals or lines of enquiry that they wished to be raised at that meeting in June 2026.

The Assistant Director (Corporate Policy and Support) further provided an update from the Corporate Director (Planning and Community) on the Assets Management Task and Finish Group. It was noted that meeting dates would be arranged in late March, once the Corporate Director  (Planning and Community) had completed his duties associated with the Local Plan consultation.

A further update was provided on the Council’s Enforcement Arrangements. The Corporate Director (Operations and Delivery) had reported that work was currently underway to identify suitable dates for the reconvened Task and Finish Group, and, in line with established practice, the relevant Portfolio Holders would be contacted to confirm their availability and participation in the forthcoming meetings.

Regarding the Housing Tenancy Deposit Policy, the Committee was informed that a revised policy had now been drafted. Further input from Councillors Baker (Housing and Planning Portfolio Holder) and M Stephenson (Leader of the Council) was required before the policy could progress. A meeting was scheduled for Monday 16 March 2026 to clarify the remaining points, with a decision expected shortly thereafter. Some details were still being finalised, and a full report was anticipated within the next month.

It was additionally noted that the ‘Financial Performance Update Quarter 3 2025/26’ and the ‘Review of the Procurement Procedure Rules’, both originally scheduled for Cabinet’s consideration on 20 March 2026, would now be submitted to Cabinet on 24 April 2026.

It was moved by Councillor Amos, seconded by Councillor Bensilum and:-

RESOLVED that the item ‘Potential use of property in Clacton Town Centre for Temporary Emergency Accommodation’ be added to this Committee’s Work Programme for 2026/27.

It was further RESOLVED that the Committee:-

(a)   notes its approved Work Programme for 2025/26 (Appendix A) together with the feedback to the Committee on the Executive’s decisions made in respect of previous Committee recommendations (Appendix B), and the list of forthcoming decisions (Appendix C); and

(b)   notes the remaining contents of the report.