As part of our sector support programme funded by the Department of Levelling Up, Housing and Communities (DLUHC), we commissioned Local Partnerships to undertake research into capacity and capability in local government finance. Our aim is that this report will support councils in understanding the pressures and challenges finance teams are facing, and the actions they can take.
In September 2022, the LGA commissioned Human Engine to conduct a desktop study on five councils with experience of finance and governance challenges which led to either a S114 report or a capitalisation direction with a governance review at the time the research was commissioned.
This guide is intended to assist combined authorities in demonstrating sound financial management arrangements and to support good practice. It provides a foundational basis for those beginning their journey and seeking to establish a combined authority and offers a checklist for pre-existing authorities aiming to review and improve their approach to financial management.
The role of the audit committee is normally to seek assurance that the council’s financial reporting, internal controls, governance, and risk management are effective and can be relied upon by councillors and citizens. The audit committee is the committee of the council to which has been delegated the task of looking into such matters in detail.
This report shows quantitative and qualitative finance workforce data highlighting challenges in recruiting, developing and retaining staff across all finance disciplines, and increasing pressures facing finance teams.
This report aims to provide a series of key recommendations for action at a local, regional and national level to address the key workforce challenges that face the finance profession in English councils.
In October 2024, the LGA sent an online survey to assess the financial positions of councils in England and the likelihood of councils needing exceptional financial support before the 2024 Autumn Budget.
This workbook has been designed to enable councillors holding a non-finance portfolio to better understand their roles and responsibilities in relation to the financial aspects of their role.
This workbook considers the way local councils receive their funding and highlights both the legal and best practice requirements in managing your council’s financial affairs.
