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Effective, member-level oversight of financial matters is a cornerstone of good governance.

The guide suggests practical ways for these councillors, and the officers supporting those roles, to share information and work together better to ensure robust financial oversight.

This guide complements previous material produced by CfGS, particularly “The financial scrutiny practice guide” and “The governance risk and resilience framework”.

Our thanks to colleagues at CIPFA, the NAO and the local councils and councillors who assisted us in the preparation of this document.

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