noted the provisional outturn and spending variations for the Revenue and Capital Budgets for 2013/14; authorised the transfer of a contribution of £0.9 m to the Special Reserve and £1.5 m to a “Capital Investment” Earmarked Reserve; authorised the Head of Resources to adjust these contributions if the actual outturn varies by more than 2.5% and to commence a Zero Based Budgeting Review Programme across the Council, to be funded from the Special Reserve and to update the Cabinet on a quarterly basis.