The latest standard-setting local authority accounting guidance.
Codes of Practice
Keep up to date with a range of new titles by selecting 'forthcoming publications' below.
Code Guidance Notes 2019/20
See below for more information.
Financial Management Code: Gold Package
Increasingly there has been a move towards investments in commercial properties, funded by borrowing, with the key driver of this activity appearing to be the generation of revenue. This publication provides guidance on making the assessments needed to ensure that such acquisitions are prudent and on the risks local authorities must manage when acquiring property.
The second edition will incorporate those changes in Accounting Standards and legislation subsequent to the issue of the Charities SORP (FRS 102) in 2014.
The second edition of the Charities Statement of Recommended Practice (SORP): Accounting and Reporting by Charities (2019) provides guidance for charities preparing accounts on an accruals basis. The Charities SORP (FRS 102) (2019) provides guidance on how to apply the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) to charity accounts.
These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom.
This publication provides a detailed analysis of actual revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
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