http://www.legislation.gov.uk/ukpga/2003/26/section/27/2004-04-01Local Government Act 2003An Act to make provision about finance, and other provision, in connection with local and certain other authorities; to provide for changing the dates of local elections in 2004; to amend the Audit Commission Act 1998; and for connected purposes.texttext/xmlenStatute Law Database2024-06-14Expert Participation2004-04-01 Part 2 Financial administrationBudget calculations: report on inadequacy of controlled reserve271This section applies where an authority to which section 32 or 43 of the Local Government Finance Act 1992 (c. 14) or section 85 of the Greater London Authority Act 1999 (c. 29) applies is making calculations in accordance with that section.2If in relation to the previous financial year it appears to the chief finance officer that a controlled reserve is or is likely to be inadequate, he must report to the authority on—athe reasons for that situation, andbthe action, if any, which he considers it would be appropriate to take to prevent such a situation arising in relation to the corresponding reserve for the financial year under consideration.3For the purposes of subsection (2)—aa controlled reserve is a financial reserve of a description specified by regulations under section 26(3), andbsuch a reserve is inadequate if the balance of the reserve at the end of the financial year concerned is less than the minimum amount determined in accordance with regulations under section 26(2).4An authority to which a report under this section is made shall have regard to the report when making decisions about the calculations in connection with which it is made.5In this section, “chief finance officer” has the same meaning as in section 25.S. 27 in force at 27.11.2003 for W. for the purpose of and in relation to financial years beginning on or after 1.4.2004 by S.I. 2003/3034, art. 2, Sch. 1 Pt. I (with Sch. 2 para. 4)S. 27 in force at 1.4.2004 for E. by S.I. 2003/2938, art. 7(a) (with art. 8, Sch.)
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<Title>Financial administration</Title>
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<Title>Budget calculations: report on inadequacy of controlled reserve</Title>
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27
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<Text>This section applies where an authority to which section 32 or 43 of the Local Government Finance Act 1992 (c. 14) or section 85 of the Greater London Authority Act 1999 (c. 29) applies is making calculations in accordance with that section.</Text>
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<Text>If in relation to the previous financial year it appears to the chief finance officer that a controlled reserve is or is likely to be inadequate, he must report to the authority on—</Text>
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<Text>the reasons for that situation, and</Text>
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<Text>For the purposes of subsection (2)—</Text>
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<Text>a controlled reserve is a financial reserve of a description specified by regulations under section 26(3), and</Text>
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<Text>such a reserve is inadequate if the balance of the reserve at the end of the financial year concerned is less than the minimum amount determined in accordance with regulations under section 26(2).</Text>
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<Text>An authority to which a report under this section is made shall have regard to the report when making decisions about the calculations in connection with which it is made.</Text>
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In this section, “
<Term id="term-chief-finance-officer">chief finance officer</Term>
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S. 27 in force at 27.11.2003 for W. for the purpose of and in relation to financial years beginning on or after 1.4.2004 by
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S. 27 in force at 1.4.2004 for E. by
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