Service Reporting Code of Practice 2018/19 consultation: Invitation to comment


Please note that this consultation is now closed.

CIPFA's Local Authority Accounting Panel is now consulting on the 2018/19 CIPFA Service Reporting Code of Practice (SeRCOP) that will apply to accounting periods commencing on 1 April 2018.

This is the ninth edition of SeRCOP (and its predecessor BVACOP) to be prepared under IFRS.

The proposed changes to the service expenditure analysis (SEA) for England and Wales, detailed in the documents downloadable below, are required to reflect organisational and operational changes to services within authorities.

The proposals to alter guidance note of services are limited to the following SEA:

• children’s and education services

• public health (England).

Consultation on 2018/19 SeRCOP (PDF, 350 KB)

Service Expenditure Analysis for England and Wales 2018/19 (PDF, 250 KB)

Responses to this consultation should be sent by email to E: , to arrive no later than noon on 15 September 2017.

During the consultation period, any questions or queries about the proposed changes should be directed to Graham Kairis on T: 029 2062 7015 or E:

The SEA sections for Scotland and Northern Ireland are overseen by LASAAC and the Best Value Steering Group for Northern Ireland respectively.