Every council in England and Wales must appoint an officer to look after its financial affairs, under section 151 of the Local Government Act 1972. That person is known as the Section 151 Officer, or S151 Officer. Scottish councils have the same role under section 95 of the Local Government (Scotland) Act 1973.
What the role involves
- Keeping the council's finances sound. Making sure the budget is balanced and money is spent properly.
- Advising councillors. Giving professional advice on the budget, reserves and the risks in major decisions.
- Reporting concerns. The S151 Officer has legal duties to report formally if spending is likely to exceed the money available.
- Leading the finance service. Usually the head of finance or Director of Finance, with accountancy, audit and often revenues and benefits reporting in.
Who can do it
The S151 Officer must belong to one of the professional accountancy bodies named in the law, such as CIPFA, ACCA, ICAEW, ICAS or CAI. Most have spent many years in public sector finance.
Similar roles elsewhere
Police, fire and combined authorities have equivalent chief finance officers. In the NHS the Director of Finance holds a similar position on the trust board.
Getting there
The usual route runs through senior accountant, business partner and head of finance roles. Many councils appoint a deputy S151 Officer, which is a good stepping stone. For typical pay, see the salary guide.