Section 151 officer definition

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Revenue budget monitoring

Local authorities, in line with most public sector organisations, must manage their affairs within defined budgets. As bodies with largely defined spending parameters, they are expected to secure a close match between budget and actual spending. Where unexpected events take place that could result in overspending, or in exceptional circumstances unlawful deficits, local authorities and their statutory proper officers have responsibilities to take action to correct the situation.The establishment of the budget and the associated monitoring arrangements represent one of the most important financial disciplines that local authorities have to ensure the stewardship of their financial spending. Where there is strong control, it would be expected that the risk of substantial overspend or underspend against budget would be small. It is where there is weaker control that major overspends or underspends can occur.Financial management is integral to a council’s corporate governance arrangements: it is a key discipline for all managers, not just something the accountants do. Therefore, senior management and leading members across the council as a whole must assure themselves that its financial performance is in line with its plans and that the internal accountability arrangements are clear and follow best practice.Responsible financial officer (RFO)Every council in England and Wales has a statutory duty to make arrangements for the proper administration of their financial affairs including designating one of their officers

Housing revenue account

Housing revenue account This Practice Note covers the local authority Housing Revenue Account (HRA) in England. Technically the HRA legislation embraces only Local Housing Authorities (LHA’s) as defined in section 1 of the Housing Act 1985 (HA 1985) and section 88 of the Local Government and Housing Act 1989 (LGHA 1989), which are required by LGHA 1989, s 74 to keep an HRA, unless the Secretary of State has consented to them not doing so (usually where an LHA has transferred all of its stock). The account must show credits and debits arising from the LHA's activities as owners of land and houses, acquired or provided under powers contained in HA 1985, Pt II and kept in accordance with proper accounting practice required by LGHA 1989, s 88. Local authority decisions and decisions of the Secretary of State relating to an HRA are amenable to judicial review. Typically a claimant would seek a declaration that the decision in question was unlawful. See Practice Note: Judicial review—what it is and when it can be used. HRA legislative frame work The HRA is part of the General Fund of an LHA. However, unlike other local authority activities such as education, highways, leisure, waste and social services, the service is accounted for separately. Typically for a local authority, housing will represent the largest class of asset and the largest driver for

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About this title—authors, overview

ContributorsLocal GovernmentIAN R. DAVISON, M.A., LL.M, SolicitorSurrey Hills SolicitorsKATE JACKSON, LL.B, SolicitorSurrey Hills SolicitorsRatingCLIVE MOYS, LL.B, of Lincoln’s Inn, Barrister, Radcliffe ChambersFormer Local Government SolicitorTitle overviewLOCAL GOVERNMENT AND RATING (2019 Reissue) has been fully updated to take account of the substantive changes introduced by legislation and case law.LOCAL GOVERNMENTLOCAL GOVERNMENT has been revised by Ian Davison and Kate Jackson. Ian Davison is a partner at Surrey Hills Solicitors LLP specialising in local authority law and practice, having worked in and for local government for nearly 40 years. He is also legal

66 Proper officers of local authorities

66 Proper officers of local authoritiesThe Local Government Act 1972 requires various functions of a local authority to be performed by a proper officer. Any reference in legislation to a specified officer is to be construed as a reference to a proper officer1. The appointment of a proper officer is entirely a matter of discretion for each local authority; there is no statutory definition of ‘proper officer’2. It seems, therefore, that a local authority can choose any of its employees (or an employee from another local authority, health authority, special health authority or NHS trust

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665. Responsible officer.

665.     Responsible officer. Every local authority1 must make arrangements for the proper administration of its financial affairs and must secure that one of its officers has responsibility for the administration of those affairs2. This is without prejudice to the general power of a local authority to do anything which is calculated to facilitate or is conducive or incidental to the discharge of any of its functions3.Similarly, any combined fire and rescue authority4, any economic prosperity board5, and authorities established under the Local Government Act 19856 must make arrangements for the proper administration of their financial affairs and