CIPFA issues temporary S.114 guidance

The Chartered Institute of Public Finance and Accountancy (CIPFA) has modified its guidance for CFOs to allow councils the “time and space to explore alternatives to freezing spending via a S.114 notice”.
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The Chartered Institute of Public Finance and Accountancy (CIPFA) has modified its guidance for CFOs to allow councils the “time and space to explore alternatives to freezing spending via a S.114 notice”.