114 Functions of responsible officer as regards reports
Local Government Finance Act 1988 (1988 c 41) | Legislation

114  Functions of responsible officer as regards reports

(1)     On and after the commencement day the person having responsibility for the administration of the financial affairs of a relevant authority under section 151 of the 1972 Act, section 73 of the 1985 Act[, section 127 of the 1999 Act][, [section 4D or 4I of the 2004 Act] or Schedule 1, 2 or 4 to the 2011 Act] or section 112 above shall have the duties mentioned in this section, without prejudice to any other functions; and in this section he is referred to as the chief finance officer of the authority.

(2)     [Subject to subsection (2A),] the chief finance officer of a relevant authority shall make a report under this section if it appears to him that the authority, a committee [of the authority, a person holding any office or employment under the authority, a member of [the relevant police force],] or a joint committee on which the authority is represented—

(a)     has made or is about to make a decision which involves or would involve the authority incurring expenditure which is unlawful,

(b)     has taken or is about to take a course of action which, if pursued to its conclusion, would

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