The latest standard-setting local authority accounting guidance.
Codes of Practice
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International Public Financial Management
Children's services have changed significantly since 2008 when the last edition of this title was prepared. There have been substantial changes to the legislative framework with two new Children's Acts in 2014 and 2017 and guidance changes following the Munro review in 2011. This publication offers an introduction to the subject as well as an understanding of the financial issues affecting the delivery of children's services.
The CIPFAstats Fire and Rescue Service Comparative Profiles have been developed in response to requests from fire and rescue authorities from around the UK. Our comparative profiles use the latest CIPFAstats data alongside information from Home Office and other sources, bringing it into simple and easy to read charts that collectively build up a detailed view of how your service compares to others.
This journal is considered to be the most authoritative guide to local government financial statistics in Scotland.
The publication includes statistics and actual expenditure information for all 32 authorities. Actual expenditure on all services is included, as well as information relating to the number of councilors, the council tax base and non-domestic rateable values for each authority. For the three major services areas of housing, education and social work, more detailed information is included.
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In this publication we examine the basics of risk, risk policy formulation and risk management, and how this applies in the context of the local authority as an administrator of the Local Government Pension Scheme (LGPS). We explore how risk manifests itself and how, by using established risk management techniques, those risks can be identified, analysed and managed effectively.
The Service Reporting Code of Practice (SeRCOP) is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2018 for the preparation of 2019/20 budgets and performance indicators.