Sefton Borough Council Reserves

MR ALEX A SMITH made this Freedom of Information request to Sefton Borough Council

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The request was partially successful.

Dear Sefton Borough Council,

The Local Government Association (LGA) advises that some council reserves “restricted by local agreement to fund certain types of expenditure can be reconsidered or released if the council’s future plans and priorities change” (LGA, A councillor’s workbook on local government finance, March, 2018, page 24).

These reserves are sometimes referred to as “controllable” earmarked reserves.

I have four questions.

1. How much does Sefton Borough Council currently hold in “controllable” earmarked reserves?

2. In principle - i.e. if deemed necessary by councillors - can Sefton Borough Council release/reallocate its “controllable” earmarked reserves and spend them on a once-off basis to support service provision?

3. How much does Sefton Borough Council currently hold in “general” reserves?

4. If deemed necessary by councillors, can Sefton Borough Council spend its “general” reserves on a one-off basis to support service provision?

Yours faithfully,


Information, Sefton Borough Council

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Sefton Council, Sefton Borough Council

Information request
Our reference: 5726987

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Sefton Council, Sefton Borough Council

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Information request
Our reference: 5726987


Dear Alex Smith
Thank you for your request for information received on 21 January 2021.
Please find attached our response to your request.
Yours faithfully
Graham Hussey
Senior Finance Officer
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