Minutes and papers 2012

The minutes and the main papers considered by the CIPFA/LASAAC Local Authority Accounting Code Board on the development of the Code of Practice on Local Authority Accounting in the United Kingdom (the Code) in 2012.

Meeting 28 February 2012

Minutes – 28 February 2012 (PDF, 57 KB)
Paper – Development of 2012/13 Code Update and the 2013/14 Code (PDF, 149 KB)
Paper – Accounting for the Carbon Reduction Commitment (CRC) Energy Efficiency Scheme (PDF, 65 KB) Note that the Appendices for this paper have not been included as these have been superseded by Code development.
Supporting Notes to Meeting on 28 February 2012 (PDF, 71 KB)

Meeting 19 June 2012

Minutes – 19 June 2012 (PDF, 63 KB)
Paper – Approval of the 2012/13 Code Update and 2013/4 Code Exposure Draft and Invitation to Comment (PDF, 127 KB) Note that the Appendices for this paper have not been included as these have been superseded by Code development.
Paper – Approach to the Code of Practice on Transport Infrastructure Assets in the Accounting Code (PDF, 48 KB) Note that the Appendices have not been able to be included.
Paper – Code Developments – Post Implementation Review (PDF, 216 KB)
Paper – Code Developments – Control Test in Relation to Schools Governing Bodies (PDF, 105 KB) Note that the Appendices for this paper have not been included as these have been superseded by Code development.
Paper – CIPFA/LASAAC Review (PDF, 173 KB)
Supporting Notes to Meeting on 19 June 2012 (PDF, 76 KB)

Meeting 6 November 2012

Minutes – 6 November 2012 (PDF, 206 KB)
Paper on Code Approval (PDF, 600 KB) Note Appendix A has not been included.
Paper on Post Implementation Review (draft) (PDF, 254 KB)
Paper on Code Developments for 2014/15 (PDF, 64 KB) Note the Appendix has not been included as this was intended as background information for the Board.