Title

FINANCE

Appointments could spark finance review, says CIPFA chief

The appointment of a new chief executive, finance director or political leader could provoke an independent review of finances under plans mooted by Rob Whiteman.

The appointment of a new chief executive, finance director or political leader could provoke an independent review of finances under plans mooted by Rob Whiteman.

Following a spate of council collapses, the Charted Institute of Public Finance and Accountancy (CIPFA) chief executive claimed the recruitment – or election – of new personnel could provoke a resilience review in a bid to catch failures before they happen.

Writing in The MJ this week, the CIPFA boss also raised concerns that too many financial failures could risk ‘normalising' section 114 notices.

He said there was risk of a ‘double hazard,' with councils no longer fearing the stigma of a s114 and central Government increasingly concerned that bailing out authorities could incentivise risk.

Mr Whiteman warned a subsequent stand-off between central and local government could provoke ‘game of chicken that will end with some flattened and bloodied feathers'.

The CIPFA boss suggested several more councils were now edging closer to collapse due to rising pressures.

But he added it was still those that were over-optimistic with their budgets or with poor governance that currently risked s114 notices.

While more councils may still go bust due to commercial investments made before rules were tightened, Mr Whiteman said he believed excessive risk had now been curbed, and pressure from adults' and children's social care may be more of a problem.

He continued: ‘I see some councils that could avoid failure but are still not taking that critical first step.

‘Sooner or later we will reach a point when a well-managed authority, whose costs benchmark well and resources [are] managed effectively, hits the buffers through a lack of funding to meet service demands.'

After a spate of councils issuing s114 notices, Rob Whiteman looks at what has been done so far in response and details the further reforms he wants to see

FINANCE

Where is fiscal devo going and what is the agenda for Core Cities?

By Paul Marinko | 25 June 2026

Since the chancellor announced plans for devolved income tax the question appears to have happily moved away from ‘if’ to ‘when’. The MJ, Impower and Core Ci...

FINANCE

EXCLUSIVE: Second home owners paying up on council tax, leaders say

By Neil Merrick | 23 June 2026

Most second home owners who face double council tax are paying up rather than selling or converting their properties to holiday lets, according to council le...

FINANCE

Moving on from political limbo: Dealing with no overall control in English councils

By Neil Merrick | 17 June 2026

With more than half the country’s councils now in no overall control, chief executives are having to play an even more pivotal role at the heart of many loca...

FINANCE

The role of internal audit for councils under pressure

By Diana Melville | 16 June 2026

Diana Melville says financial pressure exposes weaknesses in governance, control and capacity, and internal audit must adapt assurance approaches, strengthen...

Heather Jameson

Popular articles by Heather Jameson