Section 114s: where are we headed next?

After a spate of councils issuing section 114 notices, Rob Whiteman looks at what has been done so far in response and details the further reforms he wants.

In the last few years, below the radar the Chartered Institute of Public Finance and Accountancy (CIPFA) has helped a number of authorities improve their financial resilience to avoid a s114 notice. This is when the chief financial officer (CFO) notifies the council that they are heading for a breach of the legal requirement to balance their revenue budget.

Those councils who have avoided such an outcome deserve credit for getting budgets back under control, and we hope there's a similar outcome for the ones we are presently supporting.

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