Title

FINANCE

Northamptonshire will rise again but let's hope others don't fall

Duncan Whitfield on how Northamptonshire CC ended up issuing a S114 notice and what the situation means for the wider sector.

While the news of the s114 notice at Northamptonshire brings sadness to the sector, surely no one can be surprised. Since 2010, the sector as a whole and finance professionals in particular have been warning of the precarious situation facing so many of us.

This has not been an issue of council size, functions, geography or political leadership. The pressures have been felt across the field and local government continues to put its best foot forward with incredible fortitude and resilience. 

So why now? Well, a combination of significant cuts in funding, constraints on local tax raising powers, a succession of new unfunded burdens and increased pressure to be the perfect local partner for residents  businesses, voluntary sector colleagues and most importantly NHS England. And now the need to challenge our own commercial activities. Throughout the period, there has also been restrictions on pay across the public sector, from the aspiring newcomer to hugely challenging service demands to the hardened professional manager of services, balancing excellence, innovation and in context of reducing resources.

The pressure has been relentless and through local authorities and our colleagues in the LGA, CIPFA, SOLACE and other professional associations, the writing has been written clearly on the wall - block capitals and in bold. 

It is unfortunate that any one council had to be first to issue a S114 notice. I am sure that this could easily have been one of many of us from within the local authority community. Northamptonshire will certainly have lessons to learn; stones may be thrown and doubts cast. In any event, we will all have lessons to learn from their enormously difficult experience. 

The most important for me of these many lessons. Section 151 colleagues in particular will wish to ensure that their feet are emplanted firmly under the very top table in their councils; medium term resource strategies must not only add up but must fully assess and take a valued view of risk; accountability for delivering high risk savings or efficiency programmes must be clear and unambiguous and plans complete and properly risk assessed.

Our sector experience states that visionary budgets may sometimes compromise the integrity of our financial planning. Regardless of the reasons for us being attracted by the convenience of  transformation and efficiency plans, let's realise that these take time and often significant investment in time and resources from our teams, already under significant pressure.

I have no doubt that local  government and the beautiful county of Northamptonshire will rise in whatever form from the ashes of their S114. Let us hope that others do not fall along that way and that the fair funding review and devolution offers us, through both quantum and distribution, the opportunity to ensure that the risk of issuing these notices is reduced looking forward.

Duncan Whitfield is president of the Association of Local Authority Treasurers Societies

FINANCE

When support's on target

By James Malia | 29 April 2026

With a workforce under pressure, James Malia looks at what really keeps public sector staff engaged, and the answer is not as simple as pay.

FINANCE

CIPFA to consult on financial management codes

By Martin Ford | 29 April 2026

The Chartered Institute of Public Finance and Accountancy (CIPFA) is to consult on the rules governing financial management.

FINANCE

Death prevention duties

By Gill Taylor | 29 April 2026

Relationships between coroners and Safeguarding Adults Boards are often inconsistent and unclear, say Edward Kirton-Darling and Gill Taylor. They look at wha...

FINANCE

Mayors: A secret weapon to tackle homelessness?

By Jack Shaw | 29 April 2026

Jack Shaw says mayoral leadership can add much-needed ballast to a broken, expensive system that delivers poor outcomes for the homeless, but greater consist...

Popular articles by Duncan Whitfield