- Book your PQ and IPFM exam(s)
- Book your CETC course(s)
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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If you are a CIPFA Publications subscriber ... have you downloaded the Briefing Note to accompany this title?
The 2016/17 version of the Disclosure Checklist reflects the reporting requirements introduced by the 2016/17 Code of Practice on Local Authority Accounting.
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 cutting clutter agenda and includes a N/M = Not Material column to reflect the Code’s provisions in paragraph 18.104.22.168, 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 publication for Local Government Pension Scheme pension funds which includes a pro-forma set of example financial statements together with associated notes and a disclosure checklist.
This publication is available in hard copy and online.
The digital, online version offers you a bookmarked, downloadable PDF of the publication that can be shared throughout your organisation.
Additionally, new for this year, also included are interactive, editable MS Word files that can be modified to meet your requirements. These interactive files offer you the opportunity to collect your data but will not store it. These can then be completed and saved out. Customers will need to register and login to CIPFA’s website to access the publication.
Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA’s Publications Department.
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Codes of Practice
Code of Practice on Local Authority Accounting in the United Kingdom 2016/17