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Codes of Practice

The latest standard-setting local authority accounting guidance.

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Financial Management Code

Online

The Financial Management Code (FM Code) provides guidance for good and sustainable financial management in local authorities. By complying with the principles and standards within the code authorities will be able to demonstrate their financial sustainability. The code is available as part of a package.

Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2019/20 Accounts online

Online

If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the Code are met, this checklist will provide all the authoritative guidance you are looking for. For this year’s checklist, the requirements for all three nations are now together in one checklist.

Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2019/20 Accounts

Book

If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the Code are met, this checklist will provide all the authoritative guidance you are looking for. For this year’s checklist, the requirements for all three nations are included in one checklist.

A Practical Guide for Local Authorities on Income Generation (2019 edition)

Online

Updated for 2019, this revised guide offers practical help to authorities to retain service funding. The guide addresses issues with current funding and demonstrates ways that the income for local authority is changing.

Council Tax Demands And Precepts 2019/20 Estimates

XLS

This publication describes the local levies made by authorities to fund expenditure following the implementation of the Local Government Finance Act 1992.
It includes the number of chargeable dwellings by band; the average council tax per dwelling; the average Band D equivalent council tax; authorities’ budget requirements and levels of precepts.
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