The official casualty lists. Exceptional Financial Support (EFS) is a council asking government permission to borrow just to balance the books — a bailout in all but name. A section 114 notice is a council's finance officer legally declaring the budget cannot be balanced — effective bankruptcy. Binary, official, undeniable distress signals.
Note: there is no official government register of s114 notices; this folder includes a clearly-flagged hand-compiled list alongside the official EFS awards.
Sourcing details, files and caveats: SOURCE.md.
Variables this dataset yields: VARIABLES.md · browse variables/.