s114 a 'last resort,' say finance experts

By Heather Jameson | 19 October 2023

Section 114 notices should be a very last resort when all else fails, local government finance experts told a Solace Summit session.

Chartered Institute of Public Finance and Accountancy (CIPFA) director John O’Halloran said the consequences of a s114 notice were losing control of the authority, bringing commissioners in and potential reorganisation.

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Finance S114