Budget and Finance

Cumbria County Council's budget is arrived at after extensive consultation, and is based on priorities laid out in the Council Plan.  The council's financial framework is supported by financial regulations (Financial Procedure Rules) which are common sense rules that the county council requires its staff to follow in managing its finances.  They codify the responsibilities of officers for financial matters, provide guidance on financial procedures and are part of the system of controls and governance by which the council demonstrates its regard for value for money and prudence in its use of public money.

The Statement of Accounts show how the council has accounted for the money it has spent on behalf of taxpayers.  The Audit Commission is the external auditor for the council and reviews how the council accounts for public money and suggests improvements in an Annual Governance report.

• Budget
• Statement of Accounts
• Financial Procedure Rules (Financial Regulations)
• Rough Guide to the Financial Regulations