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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
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 includes details of: the number of cremators and cremations; staff employed; expenditure to conform with the Environmental Protection Act; capital cost of crematorium; revenue expenditure and income and fees and charges.
(Private Companies - Please contact us directly for prices)
This publication provides the detailed Housing Revenue Account expenditure for each housing authority in England and Scotland. Other information includes rent levels, rent arrears, numbers of dwellings, average rates of loan interest and details of the sale of council houses.
(Private companies – please contact us directly for prices)
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.)