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The latest standard-setting local authority accounting guidance.
Codes of Practice
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The Prudential Code for Capital Finance in Local Authorities (2017 Edition)
These standards, which are based on the mandatory elements of the Institute of Internal Auditors (IIA) International Professional Practices Framework (IPPF), are intended to promote further improvement in the professionalism, quality, consistency and effectiveness of internal audit across the public sector. The Standards have been revised from 1 April 2017 to incorporate new and revised international standards and consequent amendments to the additional public sector requirements and interpretations.
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This publication is the recognised source of summary information on local authority budgets, council taxes and national non-domestic rates.
An analysis of each authority’s service expenditure is provided together with information on the level of specific grants, revenue support grant and the amount of expenditure funded by national non-domestic rates and council tax.
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