In 1906, case law established that the ‘treasurer' was not merely a servant of a local authority, but held a fiduciary responsibility to all local taxpayers, a historic legal basis established more than a century ago.

Section 151 of the Local Government Act 1972 requires that every authority in England and Wales should make arrangements for the proper administration of their financial affairs, and that they ensure one of their officers has responsibility for the administration of those affairs – and so was born the ‘section 151 officer', a key role within all our organisations.