Considered – Report of the Council Tax Income & Debt Manager.

The Council Tax Income & Debt Manager provided an update on the Local Government Reorganisation Risks R165, advising that the internal controls are:

• Staff are being kept informed and engaged.

• A £50,000 budget has been established for supporting the proposal stage.

• Consideration of the Corporate Plan/Projects and Priorities to enable capacity.

The Council Tax Income & Debt Manager advised that there is no change to the risk rating as of 6 January 2026.