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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
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.
(Private companies - please contact us directly for prices.)
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.
This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter service, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private companies – please contact us directly for prices.)
This publication provides public service organisations with the tools they need to engage in effective strategic financial planning in today’s uncertain environment.