The latest standard-setting local authority accounting guidance.
Codes of Practice
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Code Guidance Notes 2019/20
See below for more information.
Financial Management Code: Gold Package
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.
Housing, and social housing in particular, has undergone many changes in the last five years. This updated guidance is aimed at anyone wanting to understand the financial principles that apply to housing services provided by local authorities.
This publication contains the background knowledge on capital finance and how to account for it. It provides explanations and definitions of capital expenditure, credit arrangements and capital financing, and it will assist practitioners in managing the capital programmes of their authorities – in particular addressing the technical issues associated with the financing of the programme.
This guide will help report preparers to not only meet the regulatory requirements set down by Ministry of Housing, Communities and Local Government (MHCLG) but to use their annual report as a major line of communication between administrators and stakeholders.
This model automatically produces the journals and subsequent NDR Collection Fund and General Fund positions for compliance with the 2018/19 Accounting Code and statutory provisions, for Billing and Precepting Authorities, non-pooling and pooling. It includes a safety net/levy, ‘pool benefit’ and ‘100% BRR pilot no detriment’ calculator and provides additional assurance and an audit trail for closedown and a monitoring and forecasting tool in-year.