Financial administration
Part VIII Finance
[F826 (1)F826] Without prejudice to section 111 above, every local authority shall make arrangements for the proper administration of their financial affairs and shall secure that one of their officers has responsibility for the administration of those affairs.
[F827 (2)This section applies to a corporate joint committee as it applies to a local authority.F827]
46 In this Part of this Schedule “local authority” includes a joint authority .... . . . . . and in relation to any such authority the reference in paragraph 43 above to election shall include a reference to appointment.
Defined in Sch.12 para.46 · see it in the full Act“local authority” means a county council, . . . a district council, a London borough council or a parish council but, in relation to Wales, means a county council, county borough council or community council;
Defined in s.270(1) · see it in the full Act“corporate joint committee” means a corporate joint committee established by regulations under Part 5 of the Local Government and Elections (Wales) Act 2021 ;
Defined in s.270(1) · see it in the full ActThe court applies section 151 as the source of the head of finance’s responsibility for proper administration of the authority’s financial affairs, including machinery for enforcing and collecting local revenue. (see para [19])
The section 151 officer’s financial report identified the potential compensation consequences and the authority’s limited resources. Those consequences were properly relevant to the expediency decision, although the highest unsupported valuation could not properly be relied upon (see paras [173]-[177]; [217]-[228]).
The court treated the provision as requiring a local authority to arrange for the proper administration of its financial affairs and to place responsibility for that administration upon an officer. The responsible officer's unchallenged evidence supported the lawfulness of the budgetary process (see paras [22]-[29]; [66]).
What each judgment says about section 151 is in the case-law panel in the full Act.