Issue a Section 114 report

Section 151 officer and finance: Issue a Section 114 report. Starts when: Expenditure in the year is likely to exceed resources. Steps: Assess the position; Consult the head of paid service and monitoring officer; Issue the report to every member and the auditor; Spending controls apply. Done when: Every member and the external auditor receive the report and the spending controls are logged. Rules that apply: Local Government Finance Act 1988 s114.