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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Local Authority Capital Accounting - A Reference Manual for Practitioners

Online

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)

Online

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)

XLSX

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

Book

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.

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

Online

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.