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Code of Practice on Local Authority Accounting 2024/25

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Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for 2020/21 Accounts (book)

Book

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2020/21. The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.

Guidance Notes

Guidance for Head of Internal Audit Annual Opinions 2020/21

PDF

CIPFA has approved guidance on the head of internal audit annual opinion for 2020/21 which is a requirement of the Public Sector Internal Audit Standards. As a result of the COVID-19 pandemic heads of internal audit are likely to have made significant changes to their original audit plans. The continued disruption may mean that they have concerns about the consequences for their annual opinion. The guidance addresses this risk and sets out steps heads of internal audit should take, working with their leadership team and audit committee.

A Guide to Local Authority and Public Sector Asset Management

Online

Much of the existing public sector asset management guidance is too complex and disjointed to help busy asset managers, who have the constant daily pressures of keeping assets safe and secure for employees and the public. This practical guide is targeted at directors, heads of service, asset managers and practitioners responsible for the effective oversight and management of public sector assets.

Asset Management

Planning to Deliver Good Value in Demand-led Services (social care)

Online

Planning to deliver good value in demand-led social care services (adult, children’s and SEND) is an ever-increasing challenge, especially in recent years when budgets have been tightening. However, this is an essential part of service and financial planning, to ensure that services not only remain within budget, but to ensure that they remain sustainable. This publication will be of interest to all those involved in service and financial planning, including commissioners, finance, performance, and service managers and directors.

Planning to deliver

Combating Financial Crime: Practical Advice for the Public Sector (2020 Edition)

Online

This guide, which is a revision of an earlier edition, updates public authorities on the latest money laundering regulations (including the 4th and 5th anti-money laundering EU directives) and draws on current best practices to prevent money laundering.

Policy and guidance

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