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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Council Farms Statistics 2016-17 (Excel)

XLS

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.
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Service Reporting Code of Practice for Local Authorities 2018/19

Online

SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2018 for the preparation of 2018/19 budgets and performance indicators.

Service Reporting Code of Practice for Local Authorities 2018/19

Update pack

SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2018 for the preparation of 2018/19 budgets and performance indicators.

Pooled Budgets and the Better Care Fund: A Practical Guide for Local Authorities and Health Bodies (2017 Edition)

Online

This updated guide should be valuable reading for anyone responsible for implementing or reviewing pooled budget arrangements, or seeking to ensure that they offer good value for money to taxpayers and the local community.

An Introductory Guide to Local Government Finance (2017 Edition)

Online

This updated guide is an essential introduction to local government finance for all those with an interest in public services. It is designed to be easy to read and give the reader the key information they need at their fingertips.