Title

FINANCE

CFOs will need to maintain professional courage for the pre-LGR budget round

Finance and governance workstreams will be critical to transitioning to unitary councils, managing the transfer of assets, liabilities and services, says Tracy Bingham.

Like all councils, I am currently busy planning the 2026-27 budget. 

For districts, counties and possibly some unitaries in two-tier areas undergoing local government reorganisation, this is set to be our final budget round before structural change orders (SCOs) are laid in 2026. I can't help but wonder what this time next year will feel like for a chief finance officer (CFO).

Tracy Bingham

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