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The latest standard-setting local authority accounting guidance.
Codes of Practice
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See below for more information.
International Public Financial Management
Available now to order – publication date April 2019.
This code is prepared under International Financial Reporting Standards (IFRS), which have been adopted as the basis for public sector accounting in the UK. The 2019/20 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2019.
This model automatically produces the journals and subsequent NDR Collection Fund and General Fund positions for compliance with the 2018/19 Accounting Code and statutory provisions, for Billing and Precepting Authorities, non-pooling and pooling. It includes a safety net/levy, ‘pool benefit’ and ‘100% BRR pilot no detriment’ calculator and provides additional assurance and an audit trail for closedown and a monitoring and forecasting tool in-year.
This model automatically produces the journals and subsequent Collection Fund and General Fund positions for compliance with the 2018/19 Accounting Code of Practice and statutory requirements for council tax, for Billing and Precepting Authorities. It can provide assurance and audit trail to your accounting approach for year-end and can also act as a monitoring and forecasting tool throughout the year.
The Cash Flow Toolkit has been refreshed for 2018/19 and is ideal for all accountants working in local authorities in the UK. This toolkit can dramatically reduce the time and resources needed to produce an accurate cash flow statement and notes, compliant with the CIPFA Code of Practice.
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