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The latest standard-setting local authority accounting guidance.
Codes of Practice
Keep up to date with a range of new titles by selecting 'forthcoming publications' below.
See below for more information.
Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2017/18 Accounts
Available now to order – publication date September 2017.
Updated for 2017, this publication covers the principles of sound financial management in the full range of local government services, together with an introduction to the complex funding system that supports them.
Available now to order – publication date July 2017.
If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the Code are met, this checklist will provide all the authoritative guidance you are looking for.
This publication provides detailed financial and other information on council farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
As of 2015-16 DEFRA has started a collaboration with CIPFA on the collection of council farms, thus making the completion of the questionnaire a statutory obligation for England. CIPFA Council Farms data is used for the annual report to Parliament on Local Authority Smallholdings in England collated by DEFRA.
(Private companies - Please contact us directly for prices.)
This publication contains a detailed analysis of authorities’ council tax and national non-domestic rates operations.
It includes analyses of the amounts collectable, current and previous years’ arrears, court costs, the number of accounts raised and the methods of collection, the numbers of council tax benefit recipients, exemptions and discounts, the number, type and rateable value of non-domestic hereditaments, enforcement action taken, and information on the type of arrangements for service provision.
(Private companies – please contact us directly for prices)