Responding to COVID-19: insight, support and guidance
SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2021 for the preparation of 2021/2022 budgets and performance indicators.Available to pre-order now, published January 2020.
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Modern local government is constantly developing and adapting to its current economic climate. Transparency initiatives, performance and best value regimes are evolving in expectation of the government becoming more sophisticated.
SeRCOP is reviewed annually to ensure that it develops in line with the needs of local government, transparency, best value and public services reform.
In England, SeRCOP is given legislative backing under the Local Government Act 2003. In Scotland SeRCOP's Service Expenditure Analysis (SEA) and guidance is used by the Scottish Government as the basis for specifying the requirements of the Local Financial Returns (LFRs).
Details of updates to the latest SeRCOP to follow.
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