Peter Oldham KC discusses current pressures on local authorities’ finances, and what the law requires if a budget crisis hits. Topics will include the role of the Chief Financial Officer under ss 114-115 of the Local Government Finance Act 1988, the role of the Monitoring Officer under the 1988 Act and the Local Government and Housing Act 1989, and auditors’ powers under the Local Audit and Accountability Act 2014. Peter will also look at CIPFA’s June 2020 guidance on s 114, and the recent IFS report on financial risk and resilience of English authorities.
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