It's inevitable as austerity continues to tighten the noose , there will be the risk of increasing conflict between officers and members when it comes to spending and income generation activity. 

Of course the vast majority of members and officers always behave in a professional manner and recognise their combined  stewardship of public funds. No two situations are alike and there will be times where democratic mandates should come to the fore but statutory officers have statutory duties for a good reason and must be free to exercise them in accordance with their professional judgement.  

If a section 151 officer feels they have to issue a section 114 notice , that's doing their job, nothing more and nothing less. Professional advice is given based on years of experience and should be heeded not discarded. It's the road to bankruptcy if isn't.