Appendix A - Council Approved Financial Principles
Perth and Kinross Council · 10 December 2025
Back to Perth and Kinross Council — 10 December 2025 and its agenda
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APPENDIX A Council Approved Financial Principles The Council’s approved Financial Strategy contains the following thirteen principles: • direct resources to where they are most needed, • protect the most vulnerable in our community, • prioritise the delivery of services which we must provide by law, • deliver services in the most efficient, and cost-effective manner, • prioritise upfront investment in prevention and early intervention, • prioritise transformation investment on cost mitigation activities, • not fund recurring activity from General Fund Reserves, • contain spending within approved budgets, • minimise unnecessary expenditure and maximise income, • take a planned and sustainable approach to Capital investment, • reflect the full cost of Capital investment in future budgets, • over plan for the delivery of savings, • agree indicative budgets for a minimum of two further financial years when setting revenue budgets.