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Barnet Council’s section 114 notice: a cautionary tale in oversight and auditing?

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Last week, the interim executive director of resources at Barnet Council was forced to issue a section 114 notice following “unlawful” transactions relating to its pension fund.

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Kevin Bartle, Barnet’s section 151 officer, was required by law to issue the section 114 notice to all councillors to inform them of three

Backstop dates and disclaimers, the appearance of the asset ceiling, local government reorganisation, simplification of accounts. Stephen Sheen assesses an eventful 2024 in the world of audit and accounts, and looks at what might happen next.

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