The elected members have financial control over the business of the local authority. It is they who adopt the estimate of expenses and determine the rate in the pound each year and they may, if they wish, appoint a committee to prepare the estimate. The manager cannot, save with the consent of the elected members, exceed the total amount provided for any particular purpose in the annual estimate. If, in the course of the year, he considers that expenditure in excess of the amount provided is necessary for any purpose, he must apply to the elected members to authorise the excess expenditure.
Only the council can authorise the raising of loans for any purpose and, as mentioned already, the final decision if new works should proceed rests with it. Any proposal to vary the number of permanent offices under the local authority, or to fix an increased or reduced rate of remuneration for any class or grade must be approved by the elected members.