Decision

The current Director of Finance retires on 6th September 2026 following a 28 year career with Halton Borough Council, with the last 14 years as the Director of Finance and named Statutory 151 Officer.

It is a legal requirement under Section 151 of the Local Government Act 1972 and Section 113 of the Local Government Act 1988 for Local Authorities to have a named statutory Section 151 Officer, who is responsible for the administration of the Council’s financial affairs. Article 13 of the Council’s Constitution states that the post of Director of Finance carries the statutory duties and responsibilities of Chief Finance Officer and Section 151 Officer.

The Local Government Act 1988 also requires that the Section 151 Officer must hold a professional accountancy qualification. Within the Council, the only officer currently within a Head Of Service role who holds a professional accountancy qualification is the current Head of Revenues and Financial Management. He has been a Head of Service in Finance and Deputy Section 151 Officer for the past 14 years.
To meet the statutory obligations of having a named Section 151 Officer, an emergency decision has been taken for the Head of Revenues and Financial Management to take up the post of Director Finance and therefore be the named Section 151 Officer on an interim basis, initially up to 12 months from 7th September 2026, or until the substantive appointment has been made.

Given the Council’s current financial challenges and feedback from the Corporate and Improvement Board, along with that of the Council’s external auditor Grant Thornton and the Chartered Institute of Public Finance and Accountancy (Cipfa), the continuity of financial knowledge, expertise and skills is fundamental to support the successful delivery of the Council’s change and improvement journey.

The appointment of the Head of Revenues and Financial Management to the post of Director Finance and Section 151 Officer on an interim basis, is therefore essential to provide the Council with consistency and stability during this period of significant change.

An external recruitment campaign will commence in 2027 to ensure a permanent replacement is sourced and due process will follow with the Appointments Committee.

Reasons for the decision

To go to external market for full recruitment into the Director of Finance and Statutory 151 Officer position has been considered and will take place in the near future.

Other alternatives such as an external interim appointment to the statutory position has been considered, however, this is a costly alternative that was not considered appropriate at this time.

Alternative options considered

To go to external market for full recruitment into the Director of Finance and Statutory 151 Officer position has been considered and will take place in the near future.

Other alternatives such as an external interim appointment to the statutory position has been considered, however, this is a costly alternative that was not considered appropriate at this time.