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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Fire and Rescue Service Statistics 2017 (Excel)

XLS

This publication contains actual and estimated income and expenditure figures, together with data on: number of fire stations; appliances; personnel; firefighters' pension fund.
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The Prudential Code for Capital Finance in Local Authorities (2017 Edition)

Book

The framework established by the Prudential Code should support local strategic planning, local asset management planning and proper option appraisal. The objectives of the Prudential Code are to ensure, within this clear framework, that the capital investment plans of local authorities are affordable, prudent and sustainable.

The Prudential Code for Capital Finance in Local Authorities (2017 Edition)

Online

The framework established by the Prudential Code should support local strategic planning, local asset management planning and proper option appraisal. The objectives of the Prudential Code are to ensure, within this clear framework, that the capital investment plans of local authorities are affordable, prudent and sustainable.

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for Practitioners - 2017/18 Accounts

Update pack

These Guidance Notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2017/18 Code.

Treasury Management in the Public Services: Code of Practice and Cross-Sectoral Guidance Notes (2017 Edition)

Book

This code has been developed to meet the needs of local authorities (including PCCs and fire authorities), registered social landlords, further and higher education institutions, and NHS trusts, in order to provide a clear definition of treasury management activities.