Updated for 2017, this publication covers the principles of sound financial management in the full range of local government services, together with an introduction to the complex funding system that supports them.
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If you are a CIPFA Publications subscriber ... have you downloaded the Briefing Note to accompany this title?
This guide covers the current arrangements and provides insights into possible future changes at a time when political uncertainty makes future developments difficult to foresee.
Covering both revenue and capital financing, this guide provides the reader with an introduction to the technical complexities of funding each type of expenditure.
The publication is presented in dedicated service areas that have their own funding streams and financial complexities.
For those requiring more of an introduction to local government finance, CIPFA also produces an Introductory Guide to Local Government Finance that summarises the key information in a way that is aimed at non-finance specialists and those new to the sector.
This publication is only available online.
The digital, online version is available as both searchable HTML and a bookmarked downloadable PDF of the publication that can be shared throughout your organisation.
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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Code of Practice on Local Authority Accounting in the United Kingdom 2017/18