IMPACT
This article presents the results of a survey of UK councillors which shows the extent to which councillors utilize and interpret financial information. Ways to make statements of accounts and financial reports more accessible to policy-makers are recommended.
ABSTRACT
Councillors in UK local government hold a unique place-shaping role in their local communities. Decisions taken locally should be underpinned by robust financial evidence. Therefore, the ability to decipher and understand financial information is of vital importance for local politicians when it comes to making informed policy choices. This article explores how local government councillors in the UK use financial information.