Lawful expenditure

Question

At what stage should a PC formally record that individual items of expenditure are lawful. Should the relevant power  be recorded in the minutes or is there a specific point in the authorisation process where  it should be recorded ?

My PC does not possess the GPC but sometimes acts as if it does

Answer 1

Paragraph 5.2 of the new model financial regulations states:-

"The RFO should verify the lawful nature of any proposed purchase before it is made and in the case of new or infrequent purchases, should ensure that the legal power being used is reported to the meeting at which the order is authorised and also recorded in the minutes."

A similar paragraph existed in the previous regulations.

Comments

The previous 2019 guidelines seemed to indicate that the RFO would prepare a list for the Council to ensure compliance and authorise.  The new 2024 places the responsibility well and truly with the RFO .  Thanks DTC