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Financial publications


Capital strategy

The capital strategy is a key document for the council. It sets:

  • out how capital expenditure and investment decisions are made
  • how consideration is given to both risk and reward
  • the impact on outcomes

It is part of our medium to long term financial planning and budget setting process. It includes reference to other key documents which influence capital investment.

Treasury management strategy

The Council is required to produce an annual Treasury Management Strategy This includes the Prudential and Treasury Indicators and covers the following key matters:

  • Capital plans, including prudential indicators
  • Minimum Revenue Provision (MRP) policy.  This is how residual capital expenditure is charged to revenue over time
  • Treasury Management Strategy.  This is how the investments and borrowings are to be organised. Including Treasury indicators
  • Investment Strategy. This is how the parameters on investments are to be managed

Medium term financial plan

View the medium term financial plan for Cornwall Council.

This sets out the framework for how we use our resources to support the council's priorities and statutory obligations.  This is for the financial years 2024/2025 to 2027/28.

You can also view the previous version of the medium term financial plan covering finance year 2023/24 to 2026/27.

Financial regulations and procedures

A local authority is required by law: 

  • to conduct it's business efficiently
  • to make sure that it has sound financial management policies in place. These must be strictly adhered to.

Part of this process is to establish financial regulations.  These set out the financial policies of the council.

Budget Books

Our budget books include the following information:

  • key budget facts
  • Cornwall Council budget analysis by type
  • a summary of service revenue budgets
  • detailed service budgets

You can access our current budget book via the button below:

View the budget book for 2024-2025

Previous budget book

Employer Discretion Local Government Pension Scheme (LGPS) Guidance

Please read the Employer Discretion Local Government Pension Scheme (LGPS) Guidance document.

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