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The statement of accounts is a key tool for local authorities to explain to stakeholders how public money was used to deliver services and achieve strategic objectives. But how effective are we at telling that story? This FAN thought-piece looks at how the changes in the 2016/17 Accounting Code were made to help explain the links between the financial statements and how services are managed during the year. But, has it made a difference? Your feedback is welcomed, as true accountability can only be achieved if the accounts are read and understood, not least by those that manage the business.
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