Shropshire Council

Status of financial rules

2.1  Financial Rules apply to every member and officer of the Council and anyone acting on behalf of the Council. The rules apply equally where officers are undertaking work in partnership for external organisations.

The rules identify the financial responsibilities of the Full Council, Cabinet and Scrutiny Members, directors, managers,[1]  the Head of Paid Service; the Head of Legal and Democratic in their capacity as Monitoring Officer; and the Head of Finance, Governance and Assurance[2].  A written record will be maintained where these responsibilities have been delegated to members of staff, including seconded staff.  Where responsibilities have been delegated or devolved to other responsible officers, such as the Chief Executive and school governors, references to the directors in the rules should be read as referring to them.

2.2  All members and staff have a personal responsibility for taking reasonable action to provide for the security of the assets under their control, and for ensuring that the use of these resources is legal, properly authorised, provides value for money and achieves best value. This should be done whilst acting in accordance with these rules.

2.3  The Section 151 Officer is responsible for maintaining a continuous review of the Financial Rules and advising the Council of any additions or changes necessary. The Section 151 Officer is also responsible for reporting, where appropriate, breaches of the Financial Rules to the Council and/or to Cabinet Members.

2.4  All dispensations from financial rules must be authorised in writing by the Section 151 Officer after consulting with the Leader of the Council. Any dispensation requested from financial rules must be supported by a briefing note detailing the dispensation required, the business case for doing so and outlining all implications arising from this action for the Council.

2.5  Directors and managers are responsible for ensuring that all staff in their service areas are aware of the Financial Rules and other internal regulatory documents and that they comply with them.

2.6  The Section 151 Officer is responsible for issuing advice and guidance to underpin the Financial Rules which members, officers and others acting on behalf of the Council are required to follow.

[1] Manager is the collective term used which incorporates heads of service and managers
[2] Please note that the Head of Finance, Governance and Assurance, the Section 151 Officer and the Chief Finance Officer are the same role.