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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.
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This is hard copy version of the publication. The publication is also available as an online PDF copy.
The 2021/22 version of the Disclosure Checklist has been updated to reflect the reporting requirements introduced by the 2021/22 Code of Practice.
This annual publication is for finance practitioners in local authorities and external audit agencies and firms in England, Scotland and Wales.
The checklist is in the form of a series of questions. If the answer to any question is no, then a justification for departing from the Code should be given and potentially disclosed in the accounts, where the impact of departures is material.
In addition, the checklist takes account of the streamlining accounts agenda and includes a N/M = Not Material column to reflect the Code's provisions in paragraph 188.8.131.52, which enable an authority to exclude disclosures that are required by the Code if the information is not material.
The checklist includes useful cross-references to the Code itself, wherever appropriate.
The checklist does not cover the disclosure requirements for pension fund financial statements. CIPFA publishes a separate Local Government Pension Scheme Disclosure Checklist that includes a pro-forma set of example financial statements.
Code of Practice on Local Authority Accounting in the United Kingdom 2021/22 online
Code Of Practice On Local Authority Accounting In The United Kingdom: Guidance Notes For 2021/22 Accounts