The latest standard-setting local authority accounting guidance.
Codes of Practice
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International Public Financial Management
This publication contains a detailed analysis of authorities’ council tax and national non-domestic rates operations.
It includes analyses of the amounts collectable, current and previous years’ arrears, court costs, the number of accounts raised and the methods of collection, the numbers of council tax benefit recipients, exemptions and discounts, the number, type and rateable value of non-domestic hereditaments, enforcement action taken, and information on the type of arrangements for service provision.
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This guide to preparing Local Government Pension Scheme (LGPS) Fund Accounts is an absolute must for finance practitioners in LGPS-administering authorities and external audit agencies.
This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter service, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
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People rely on their governments to provide a wide range of public services from an inevitably limited budget and therefore the better that the public money is managed the more services that can be delivered. This book provides vital reading for practitioners working in the public sector and students of public sector accounting.
This publication provides detailed financial and other information on council farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
As of 2015/16, the Department for Environment, Food and Rural Affairs (Defra) has started a collaboration with CIPFA on the collection of council farms, thus making the completion of the questionnaire a statutory obligation for England. CIPFA Council Farms data is used for the annual report to Parliament on Local Authority Smallholdings in England collated by Defra.
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