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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Rating Review Actuals 2015-16 (Excel)


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 councillors, 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 detail information is included.

(Private companies – please contact us directly for prices.)

Local Authority Capital Accounting - A Reference Manual for Practitioners


This publication is a practical reference manual dealing with all the capital accounting issues commonly faced by local authorities. Written in an informal and accessible style, it is suitable for newcomers to the topic as well as to those with experience who want to check and improve their understanding. This is an extended and updated edition of the book published in 2016.

The Guide To Local Government Finance (2019)


Updated for 2019, this publication covers the principles of sound financial management in the full range of local government services, together with an introduction to the complex funding system that supports them.

Social Care Statistics 2017/18 Actuals (Excel)


This publication provides a detailed analysis of adult social care expenditure analysed by support group, such as: physical support, sensory support, support with memory and cognition, learning disability support and mental health support.
Other information includes a breakdown of the total population by age group and number of resident weeks.

Code of Practice on Local Authority Accounting in the United Kingdom 2019/20


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.