COVID-19 Guide 5: council finances and scrutiny
This is the fifth of five guides for councillors (and those supporting them) on managing some of the challenges associated with carrying out their governance roles during the COVID-19 crisis.
It covers the principal financial challenges for councils during and following the crisis, and suggests proportionate mechanisms by which scrutiny can work closely with councils’ audit committees, as well as with the council’s s151 officer, to ensure that an understanding of finance and budget matters is built in to scrutiny work.
CfGS acknowledges the input of CIPFA into this publication.