The Cabinet is RECOMMENDED to:
(a) note the report and approve the virements as set out in Annex 2a and agree the return to balances as set out in Annex 2e;
(b) Agree the Children’s Act loan write off as set out in paragraph 44;
(c) Agree the creation of the Children, Education and Families reserves as set out in paragraphs 50 to 52;
(d) Approve the change to the Capital Programme as set out in annex 9c.