Guidance

Overview of the local government accountability system: plain English summary

Published 21 October 2026

Applies to England

In any democracy, accountability is a fundamental principle – we elect decision makers to act on our behalf, and we need to have access to information about what they are doing and be confident that they are behaving properly and doing things in the right way, delivering value for money for citizens. 

This document summarises the systems in place to ensure that local government in England is accountable to the people it serves, and to all taxpayers.

“Accountability” means that decision makers are answerable for the decisions they make, the services they deliver and the way they deliver them. There are various checks and balances in place, and consequences if certain things happen or go wrong.

The local government accountability system is the collection of rules and processes designed to ensure that local authorities use public money appropriately, meet their legal duties, and meet the high ethical and behavioural standards that citizens expect. This is important because it provides safeguards that help to prevent the failure of council services; reduce the risks of corruption and fraud; and get value for taxpayers’ money. Embracing transparency, good governance and answerability, and seeking continuous improvement is crucial for strengthening citizens’ trust in their local councils.

The accountability system is evolving. Rewiring the State sets out the government’s vision of a radical shift in where powers and resources lie so that people can shape their own areas and hold government to account. This will involve supporting local leaders to drive growth and will be accompanied by new measures to strengthen local accountability.

The English Devolution and Community Empowerment Act 2026 brings in the next stage of local authority accountability. It establishes the Local Audit Office, which will fix the broken audit system for local government and ensure that audits are robust, consistent, transparent, and timely. It will also strengthen accountability around mayoral strategic authorities through Local Scrutiny Committees. The government is also consulting on revised statutory guidance on the Best Value Duty, which sets out what constitutes Best Value and describes the department’s approach to support and intervention, emphasising the shift towards preventative measures to resolve problems before they escalate.

The government has published the Local Outcomes Framework that sets out top priority outcomes delivered at the local level and driven by councils as leaders of place with their partners. Not only will this allow citizens to understand the performance of public services in their area, it will enable government at all levels to take action to help ensure that the approximately £80 billion spent by local government each year is effective. This document sets this all out, in plain English, for the benefit of citizens, local authorities, and all who work with them.

The system can be organised into 3 main types of accountability:

• how residents hold local authorities to account
• how local authorities hold themselves to account through internal governance
• how central government holds local authorities to account

How citizens hold local authorities to account

There are several ways citizens can hold to account the local authorities that serve them, including voting, voicing their views in consultations and audits, and making formal complaints.

The first and most important form of accountability for local authorities is at the ballot box through local elections. Citizens can vote in council, mayoral, or London Assembly elections depending on where they live, to shape the priorities of the local authority through the democratic process. They can contact their locally elected representatives, including their local MP.

Local authorities must also consider citizens’ views in decision-making through consultations for some activities such as for planning and licensing proposals.

Finally, in individual cases where a citizen believes a local authority decision has been made unfairly, a service hasn’t been provided according to the law, someone’s rights have been infringed, or a person under the care of the local authority has not been treated appropriately, there are different steps they can take:

• make a formal complaint to the council
• bring the case to the relevant ombudsman, tribunal, or external auditor
• take legal action against the local authority

To enable citizens to use these mechanisms, they need access to the right information. Citizens have access to information on their local authority through published local authority data and reports by the auditors, regulators and ombudsmen. They have a right to request publicly held data through a Freedom of Information request, and to make requests regarding their personal data under data protection law. Citizens have a right to inspect, ask questions about and challenge items in their authority’s accounts. They can also stay informed through coverage by national and local media, and can attend council meetings, which are open to the public.

How local authorities hold themselves to account through internal governance 

Local authorities must follow a set of internal rules and processes intended to prevent unlawful or inappropriate decisions and to uphold standards of conduct for their members.

A key part of internal governance structures are the roles local authorities must appoint by law: the Head of Paid service, usually the Chief Executive (responsible for the overall running of the authority), the Monitoring Officer (responsible for upholding lawful and ethical conduct), and the Section 151 officer, usually the Chief Finance Officer (responsible for the proper administration of the authority’s finances). Councils operating Executive arrangements must also appoint an overview and scrutiny committee to scrutinise council decision-making.

Local authorities must appoint officers responsible for key areas including directors of children’s services, adult social services and public health, and an Electoral Registration Officer and Returning officer.

The law requires local authorities to follow rules that ensure they do not spend more than they can afford or take on inappropriate financial risk. The Section 151 Officer is personally responsible for reporting concerns if their local authority breaks these rules.

To reduce the risk of fraud and corruption, local authorities must be independently audited regularly, meaning they publish accounts which are independently verified to make sure they are lawful and accurate. This is supported through internal audit and fraud prevention processes. Local authorities’ employees can report wrongdoing (whistle blow) to the auditor or the National Audit Office.

Finally, the elected members of local authorities are accountable for following codes of practice that ensure their behaviour is honest and appropriate.

How central government holds local authorities to account

Local authorities are independent from central government and have their own priorities set by democratically elected leadership. However, central government has a responsibility to ensure taxpayer money is spent lawfully and that citizens have access to required council services. Therefore, central government and the regulators and ombudsmen it has set up monitor local authorities and intervene to prevent failure.

Regulators such as Ofsted and ombudsmen such as the Local Government and Social Care Ombudsman have powers to inspect local authorities and address problems.

Central government also actively oversees local authorities using data it collects. Where there is evidence of local services failing, central government may take action to address this. For some services like adult social care and children’s services, central government has powers in the law to intervene. Central government measures progress using metrics, such as in the Local Outcomes Framework, as well as inspection.

Where there is evidence of broad and systemic failure in a local authority, central government has powers to address this, including taking control of council services if necessary.

Central government also funds the Local Government Association to support local authorities. This support comes in many forms including training, resources, peer support and reviews from other local authorities.