Financial Accountability

Ian Leigh

in Law, Politics, and Local Democracy

Published in print December 2000 | ISBN: 9780198256984
Published online March 2012 | e-ISBN: 9780191681714 | DOI:
Financial Accountability

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This chapter deals with financial accountability. It includes a look at the treatment of the local contribution to local government finance; rates, community charge, and council tax; the interaction of financial and democratic accountability; the common law trustee concept; and statutory accountability processes. It first considers the accountability issues raised by local taxation and central government grant funding of local government. It then deals with the place of audit as an accountability mechanism, the role of the Audit Commission, and with the judicially created fiduciary duty owed by a council to its taxpayers. The discussion of fiduciary duty underlines a persistent theme of this chapter: the tension between considerations of financial accountability and representative democracy.

Keywords: taxes; community charge; audit; surcharge; Audit Commission; fiduciary duty; taxpayers

Chapter.  19322 words. 

Subjects: Constitutional and Administrative Law

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