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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Council Tax Accounting Model 2017-18


This model automatically produces the journals and subsequent Collection Fund and General Fund positions for compliance with the 2017/18 Accounting Code of Practice and statutory requirements for council tax, for Billing and Precepting Authorities. It can provide assurance and audit trail to your accounting approach for year-end and can also act as a monitoring and forecasting tool throughout the year.

The Practicalities of Integration


Available to order now. Publication in March 2018. The integration of health and social care has been on the agenda for years, but what does it actually mean and what does it hope to achieve? This publication looks at the problems and solutions to effective integration and the potential efficiencies that can be achieved.

Audit Committees: Practical Guidance for Local Authorities and Police (2018 Edition)


Available now to order – publication date March 2018.
This fully revised and updated edition takes into account the legislative changes and professional developments that have affected the sectors. It includes additional guidance and resources to support audit committee members, and those working with and supporting the committee’s development.

Cultural Statistics In Scotland 2017


This publication contains an analysis of actual and estimated expenditure and income in Scotland on: sport, community recreation, parks and open spaces, arts, heritage and museums, tourism, libraries, archives, and other cultural activities (such as foreshore expenditure, promenades and piers, and gardening competitions).
Non-financial information includes details on the number and size of facilities. It also includes the number of events/performances/exhibitions and actual attendances for theatres, concert halls, exhibition spaces, arts centres, and museums and galleries.
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Company Financial Reporting: A Guide for Local Authorities


Available now to order – publication date February 2018.
In response to the rapid growth in local authority trading companies (LATC) and the subsequent demand for guidance around LATC’s financial statements, this publication provides detailed and practical support on preparation of LATC financial statements.