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Codes of Practice

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Property Asset Valuation: A Handbook for Property and Finance Professionals in Local Authorities (2016 Edition)


Available now to order – publication date June 2016.
This guidance examines in detail the many complex issues surrounding local authority property assets including classification, valuation and component accounting. It further explores these areas by providing practical examples based on real situations. Fully updated since the original 2012 edition, this new edition provides comprehensive guidance around the requirements of IFRS 13 for property asset valuations.

Accounting for Local Government Pension Scheme Management Costs (2016 Edition)


Available now to order – publication date April 2016.
The cost of administering the Local Government Pension Scheme (LGPS) has come under increasingly intense scrutiny in recent years, culminating in the DCLG Call for Evidence on the future structure of the LGPS. The purpose of this publication is to update the 2014 guidance in the light of practitioners’ experiences to date, and to provide additional practical guidance on some of the more complex areas.

Delivering Good Governance in Local Government: Framework (2016 Edition)


Available now to order – publication date April 2016.
It is crucial that leaders and chief executives keep their governance arrangements up to date and relevant. To assist them, the Framework defines the principles that should underpin the governance of each local government organisation. It provides a structure to help individual authorities with their approach to governance.

Delivering Good Governance in Local Government: Guidance Notes for English Authorities (2016 Edition)


Available now to order – publication date April 2016.
This guidance note is intended to assist local authorities and associated organisations and systems – combined authorities, joint boards, partnerships and other vehicles established through which authorities now work – in reviewing the effectiveness of their own governance arrangements by reference to best practice and using self-assessment.

accounting for NDR model 2015-16 (England)


This model automatically produces the journals and subsequent NDR Collection Fund and General Fund positions for compliance with the 2015/16 Accounting Code and statutory provisions, for billing and precepting authorities, non-pooling and pooling.

It includes a safety net/levy and ‘pool benefit’ calculator and provides additional assurance and an audit trail for closedown and a monitoring and forecasting tool in-year.