Responding to COVID-19: insight, support and guidance

Publications and resources

Codes of practice

The latest guidance

Forthcoming titles

Coming soon:

Publication of the month

A recent highlight:

Find publications using the filters below

You have selected:

 
117results

Treasury Management In The Public Services: Guidance Notes For Local Authorities Including Police And Crime Commissioners And Fire And Rescue Authorities (2021 Edition)

Online

These sector-specific guidance notes draw attention to the requirements of statutes and regulations, and to common practices and current issues specific to local authority treasury management. They should be read in conjunction with the Treasury Management Code of Practice and the Prudential Code for Capital Finance.

The Prudential Code For Capital Finance In Local Authorities: Guidance Notes For Practitioners (2021 Edition)

Online

This guidance provides practitioners with a practical interpretation of the Prudential Code. It will enable them to meet its key principles of ensuring that capital programmes are affordable, prudent and sustainable and explain this effectively to those charged with governance.

The Prudential Code For Capital Finance In Local Authorities (2021 Edition)

Online

The framework established by the Prudential Code should support local strategic planning, local asset management planning and proper option appraisal. The objectives of the Prudential Code are to ensure, within this clear framework, that the capital investment plans of local authorities are affordable, prudent and sustainable.

Code Of Practice On Local Authority Accounting In The United Kingdom: Guidance Notes For 2021/22 Accounts (book)

Book

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2021/22. The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.

Code Of Practice On Local Authority Accounting In The United Kingdom: Guidance Notes For 2021/22 Accounts

Online

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2021/22. The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.

Capital Strategy Guidance: A Whole Organisation Approach

ONLINE

Capital Strategy Guidance: A Whole Organisation Approach outlines best practice in prudent, sustainable and resilient local government investment, drawing on examples from across the sector.

Code of Practice on Local Authority Accounting in the United Kingdom Guidance Notes for 2020/21 Accounts (online)

ONLINE

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2020/21. The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for 2020/21 Accounts (book)

Book

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2020/21. The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.

Waste Collection And Disposal Statistics 2018/19 Actuals

XLS

This publication contains a detailed range of all facets of waste collection and disposal including: the number of properties receiving a waste collection service, operational management, and method of service provision.

It includes the quantities of waste arising and management, the methods of treatment and disposal, capital and revenue expenditure and the net cost of specific processes.

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

Highways And Transportation Statistics 2018/19 Actuals

XLS

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter service, road safety, public transport (including revenue support and concessionary fares), coordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private companies – please contact us directly for prices.)

Prudential Property Investment

Online

Increasingly there has been a move towards investments in commercial properties, funded by borrowing, with the key driver of this activity appearing to be the generation of revenue. This publication provides guidance on making the assessments needed to ensure that such acquisitions are prudent and on the risks local authorities must manage when acquiring property.

Police Statistics 2019/20 Estimates

XLS

This publication provides a detailed analysis of budgeted revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
(Private companies - please contact us directly for prices.)

Police Statistics 2018/19 Actuals

XLS

This publication provides a detailed analysis of actual revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
(Private companies - please contact us directly for prices.)

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.

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.

Practitioners' Guide to Capital Finance (2019 Edition)

Online

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.

An Introductory Guide To Local Government Finance (2019)

Online

This updated guide is an essential introduction to local government finance for all those with an interest in public services. It is designed to be easy to read and give the reader the key information they need at their fingertips.

Highways And Transportation Statistics 2017/18 Actuals

XLS

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter service, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private companies – please contact us directly for prices.)

Council Farms Statistics 2017/18 Actuals (Excel)

XLS

This publication provides detailed financial and other information on council farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
As of 2015/16, the Department for Environment, Food and Rural Affairs (Defra) has started a collaboration with CIPFA on the collection of council farms, thus making the completion of the questionnaire a statutory obligation for England. CIPFA Council Farms data is used for the annual report to Parliament on Local Authority Smallholdings in England collated by Defra.
(Private companies - Please contact us directly for prices.)

The Prudential Code For Capital Finance In Local Authorities: Guidance Notes For Practitioners (2018 edition)

Online

This guidance provides practitioners with a practical interpretation of the Prudential Code. It will enable them to meet its key principles of ensuring that capital programmes are affordable, prudent and sustainable and to enable them to explain this effectively to those charged with governance. It also provides new guidance on the production of the capital strategy introduced to the Prudential Code in 2017.

The Prudential Code For Capital Finance In Local Authorities: Guidance Notes For Practitioners (2018 edition)

Book

This guidance provides practitioners with a practical interpretation of the Prudential Code. It will enable them to meet its key principles of ensuring that capital programmes are affordable, prudent and sustainable and to enable them to explain this effectively to those charged with governance. It also provides new guidance on the production of the capital strategy introduced to the Prudential Code in 2017.

Treasury Management in the Public Services: Guidance Notes for Local Authorities incl Police and Fire Authorities (2018)

Online

Available to order now. Publication date August 2018.

These sector-specific guidance notes draw attention to the requirements of statutes and regulations, and to common practices and current issues specific to local authority treasury management. They should be read in conjunction with the Treasury Management Code of Practice and the Prudential Code for Capital Finance.

Property Support For Schools Information Notes: Volume 1

PDF

Volume one of the Property Support for Schools Information Notes provides practical advice for anyone struggling to understand how to approach some of the fundamentals of managing a school estate.

Treasury Management in the Public Services: Guidance Notes for Local Authorities incl Police and Fire Authorities (2018)

Book

Available to order now. Publication date August 2018.

These sector-specific guidance notes draw attention to the requirements of statutes and regulations, and to common practices and current issues specific to local authority treasury management. They should be read in conjunction with the Treasury Management Code of Practice and the Prudential Code for Capital Finance.

Waste Collection And Disposal Statistics 2015/16 Actuals

XLS

This publication contains a detailed range of all facets of waste collection and disposal including: the number of properties receiving a waste collection service, operational management, and method of service provision.
It includes the quantities of waste arising and management, the methods of treatment and disposal, capital and revenue expenditure and the net cost of specific processes.
(Private companies - please contact us directly for prices.)

Waste Collection And Disposal Statistics 2016/17 Actuals

XLS

This publication contains a detailed range of all facets of waste collection and disposal including: the number of properties receiving a waste collection service, operational management, and method of service provision.
It includes the quantities of waste arising and management, the methods of treatment and disposal, capital and revenue expenditure and the net cost of specific processes.
(Private companies - please contact us directly for prices.)

Capital Expenditure And Treasury Management Statistics 2016/17 Actuals (Excel)

XLS

This publication provides a wide ranging and comprehensive analysis of capital expenditure by: service; grants and advances; capital income from receipts and grants; credit ceilings and approvals; sources of long term borrowing; debt maturity structure; approved investments; and average rates of interest.
(Private companies - please contact us directly.)

Local Authority Assets Statistics 2017 (Excel)

XLS

This publication contains a detailed analysis of local authority balance sheets, including information on operational assets and non-operational assets. The publication also provides figures for Housing Revenue Account, long and short term borrowing, level of investments and reserves, and information at service level on capital charges.
(Private companies - please contact us directly for prices.)

Highways And Transportation Statistics 2015/16 Actuals (Excel)

XLS

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter service, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private companies – please contact us directly for prices.)

Highways And Transportation Statistics 2016/17 Actuals (Excel)

XLS

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter service, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private companies – please contact us directly for prices.)

The Prudential Code for Capital Finance in Local Authorities (2017 Edition)

Online

The framework established by the Prudential Code should support local strategic planning, local asset management planning and proper option appraisal. The objectives of the Prudential Code are to ensure, within this clear framework, that the capital investment plans of local authorities are affordable, prudent and sustainable.

The Prudential Code for Capital Finance in Local Authorities (2017 Edition)

Book

The framework established by the Prudential Code should support local strategic planning, local asset management planning and proper option appraisal. The objectives of the Prudential Code are to ensure, within this clear framework, that the capital investment plans of local authorities are affordable, prudent and sustainable.

Treasury Management in the Public Services: Code of Practice and Cross-Sectoral Guidance Notes (2017 Edition)

Online

This code has been developed to meet the needs of local authorities (including PCCs and fire authorities), registered social landlords, further and higher education institutions, and NHS trusts, in order to provide a clear definition of treasury management activities.

Treasury Management in the Public Services: Code of Practice and Cross-Sectoral Guidance Notes (2017 Edition)

Book

This code has been developed to meet the needs of local authorities (including PCCs and fire authorities), registered social landlords, further and higher education institutions, and NHS trusts, in order to provide a clear definition of treasury management activities.

Council Farms Statistics 2016-17 (Excel)

XLS

This publication provides detailed financial and other information on council farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
As of 2015/16, Defra has started a collaboration with CIPFA on the collection of council farms, thus making the completion of the questionnaire a statutory obligation for England. CIPFA Council Farms data is used for the annual report to Parliament on Local Authority Smallholdings in England collated by Defra.
(Private companies - Please contact us directly for prices.)

Crematoria Statistics 2015/16 Actuals (Excel)

XLS

This publication includes details of: the number of cremators and cremations; staff employed; expenditure to conform with the Environmental Protection Act; capital cost of crematorium; revenue expenditure and income and fees and charges.
(Private Companies - Please contact us directly for prices)

Capital Expenditure And Treasury Management Statistics 2015/16 Actuals

xls

This publication provides a wide ranging and comprehensive analysis of capital expenditure by: service; grants and advances; capital income from receipts and grants; credit ceilings and approvals; sources of long term borrowing; debt maturity structure; approved investments; and average rates of interest.
The survey covers all authorities in Great Britain.
(Private companies - please contact us directly.)

Council Farms Statistics 2015/16 Actuals

XLS

This publication provides detailed financial and other information on council farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
As of 2015-16 DEFRA has started a collaboration with CIPFA on the collection of council farms, thus making the completion of the questionnaire a statutory obligation for England. CIPFA Council Farms data is used for the annual report to Parliament on Local Authority Smallholdings in England collated by DEFRA.
(Private companies - Please contact us directly for prices.)

Police Statistics 2015/16 Actuals Excel

XLS

This publication provides a detailed analysis of actual revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
(Private companies - please contact us directly for prices.)

Code of Practice on Local Authority Accounting in the United Kingdom 2017/18

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 2017/18 Code has been developed by CIPFA/LASAAC and has effect for financial years commencing on or after 1 April 2017.

Property Asset Valuation: A Handbook for Property and Finance Professionals in Local Authorities (2016 Edition)

Online

This guidance examines in detail the many complex issues surrounding local authority property assets including classification, valuation and component accounting. It further explores these areas by providing practical examples based on real situations. Fully updated since the original 2012 edition, this new edition provides comprehensive guidance around the requirements of IFRS 13 for property asset valuations.

Local Authority Assets Statistics 2015 Excel

XLS

This publication contains a detailed analysis of local authority balance sheets, including information on operational assets (analysed over individual General Fund Services, Days Sales Outstanding and other commercial services) and non-operational assets. The publication also provides figures for Housing Revenue Account, long and short term borrowing, level of investments and reserves, and information at service level on capital charges.
(Private Companies - please contact us directly for prices)

A Risk-based Approach to the Audit of Procurement (2015 Edition)

Online

This guide will help organisations take a holistic approach to procurement audit that concentrates on key strategic risks. It shows how key top-level risks should be addressed in the procurement framework.

Highways and Transportation Statistics 2014/15 Actuals (Excel)

XLS

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter maintenance, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private companies - please contact us directly for prices.)

Police Statistics 2014/15 Actuals Excel

XLS

This publication provides a detailed analysis of actual revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
(Private companies - please contact us directly for prices.)

Police Statistics 2014/15 Actuals PDF

PDF

This publication provides a detailed analysis of actual revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
(Private companies - please contact us directly for prices.)

Waste Collection and Disposal Statistics 2014/15 Actuals

XLS

This publication contains a detailed range of all facets of waste collection and disposal including: the number of properties receiving a waste collection service, operational management, and method of service provision.
It includes the quantities of waste arising and management, the methods of treatment and disposal, capital and revenue expenditure and the net cost of specific processes.
(Private companies - please contact us directly for prices.)

Council Farms Statistics 2014/15 Actuals

XLS

This publication provides detailed financial and other information on council farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
(Private companies - Please contact us directly for prices.)

Waste Collection and Disposal Statistics 2013/14 Actuals (Excel)

XLS

This publication contains a detailed range of all facets of waste collection and disposal including: the number of properties receiving a waste collection service and frequency of collection, operational management, and method of service provision.
It includes the type, and frequency, of collection and the method of containment of recyclable materials, the quantities of waste arising, home composting, the methods of treatment and disposal, capital and revenue expenditure, the net cost of specific processes, and information of recycling credits.
(Private Companies - please contact us directly for prices)

Waste Collection and Disposal Statistics 2013/14 Actuals (PDF)

PDF

This publication contains a detailed range of all facets of waste collection and disposal including: the number of properties receiving a waste collection service and frequency of collection, operational management, and method of service provision.
It includes the type, and frequency, of collection and the method of containment of recyclable materials, the quantities of waste arising, home composting, the methods of treatment and disposal, capital and revenue expenditure, the net cost of specific processes, and information of recycling credits.
(Private Companies - please contact us directly for prices)

Capital Expenditure and Treasury Management Statistics 2013/14 Actuals (Excel)

XLS

This publication provides a wide ranging and comprehensive analysis of capital expenditure by: service; grants and advances; capital income from receipts and grants; credit ceilings and approvals; sources of long term borrowing; debt maturity structure; approved investments, and average rates of interest.
The survey covers all authorities in Great Britain.
(Private Companies - please contact us directly)

Capital Expenditure and Treasury Management Statistics 2013/14 Actuals (PDF)

PDF

This publication provides a wide ranging and comprehensive analysis of capital expenditure by: service; grants and advances; capital income from receipts and grants; credit ceilings and approvals; sources of long term borrowing; debt maturity structure; approved investments, and average rates of interest.
The survey covers all authorities in Great Britain.
(Private Companies - please contact us directly)

Highways and Transportation Statistics 2013/14 Actuals (Excel)

XSL

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter maintenance, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private Companies - Please contact us directly for prices)

Crematoria Statistics 2013/14 Actuals (PDF)

PDF

This publication includes details of: the number of cremators and cremations; staff employed; expenditure to conform with the Environmental Protection Act; capital cost of crematorium; revenue expenditure and income and fees and charges.
(Private Companies - Please contact us directly for prices)

Crematoria Statistics 2013/14 Actuals (Excel)

XLS

This publication includes details of: the number of cremators and cremations; staff employed; expenditure to conform with the Environmental Protection Act; capital cost of crematorium; revenue expenditure and income and fees and charges.
(Private Companies - Please contact us directly for prices)

Police Statistics 2013/14 Actuals (PDF)

PDF

This publication provides a detailed analysis of actual revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
(Private Companies - please contact us directly for prices)

Police Statistics 2013/14 Actuals (Excel)

XLS

This publication provides a detailed analysis of actual revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
(Private Companies - please contact us directly for prices)

Capital Strategies and Programming

Online

This publication demystifies the jargon around capital and asset planning and is written in a non-technical way that will appeal to a wide audience both in the UK and elsewhere. It points to best practice, based on real life examples and experience across the public sector.

Capital Strategies and Programming

Book

This publication demystifies the jargon around capital and asset planning and is written in a non-technical way that will appeal to a wide audience both in the UK and elsewhere. It points to best practice, based on real life examples and experience across the public sector.

Council Farms Statistics 2013/14 Actuals (Excel)

XLS

This publication provides detailed financial and other information on county farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
(Private Companies - Please contact us directly for prices)

Council Farms Statistics 2013/14 Actuals (PDF)

PDF

This publication provides detailed financial and other information on county farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
(Private companies - please contact us directly for prices.)

Police Statistics 2014/15 Estimates (Excel)

XLS

This publication contains a detailed analysis of estimated revenue expenditure and income, plus a wide range of other financial data including information on police pensions, police authority costs, capital programmes and levels of reserves and balances.
Non-financial information includes details of police officer numbers by grade, other staff levels and the number of pensioners.
(Private Companies - please contact us directly for prices)

Police Statistics 2014/15 Estimates (PDF)

PDF

This publication contains a detailed analysis of estimated revenue expenditure and income, plus a wide range of other financial data including information on police pensions, police authority costs, capital programmes and levels of reserves and balances.

Non-financial information includes details of police officer numbers by grade, other staff levels and the number of pensioners.

(Private Companies - please contact us directly for prices)

Local Authority Assets Statistics 2014 (PDF)

PDF

This publication contains a detailed analysis of local authority balance sheets, including information on operational assets (analysed over individual General Fund Services, Days Sales Outstanding and other commercial services) and non-operational assets. The publication also provides figures for Housing Revenue Account, long and short term borrowing, level of investments and reserves, and information at service level on capital charges.
(Private companies - please contact us directly for prices.)

Local Authority Assets Statistics 2014 (Excel)

XLS

This publication contains a detailed analysis of local authority balance sheets, including information on operational assets (analysed over individual General Fund Services, Days Sales Outstanding and other commercial services) and non-operational assets. The publication also provides figures for Housing Revenue Account, long and short term borrowing, level of investments and reserves, and information at service level on capital charges.
(Private companies - please contact us directly for prices.)

Capital Expenditure and Treasury Management Statistics 2012/13 Actuals (Excel)

XSL

This publication provides a wide ranging and comprehensive analysis of capital expenditure by: service; grants and advances; capital income from receipts and grants; credit ceilings and approvals; sources of long term borrowing; debt maturity structure; approved investments, and average rates of interest.
The survey covers all authorities in Great Britain. (Private Companies - please contact us directly)

Capital Expenditure and Treasury Management Statistics 2012/13 Actuals (PDF)

PDF

This publication provides a wide ranging and comprehensive analysis of capital expenditure by: service; grants and advances; capital income from receipts and grants; credit ceilings and approvals; sources of long term borrowing; debt maturity structure; approved investments, and average rates of interest.
The survey covers all authorities in Great Britain. (Private Companies - please contact us directly)

Guidance for Smaller Public Service Organisations on the Application of the CIPFA Code of Practice for Treasury Management in the Public Services (2014 Edition)

Book

CIPFA has updated this guidance because it recognises the potential difficulties that smaller organisations continue to have in implementing the Code of Practice for Treasury Management in the Public Services in full.

Guidance for Smaller Public Service Organisations on the Application of the CIPFA Code of Practice for Treasury Management in the Public Services (2014 Edition)

Online

CIPFA has updated this guidance because it recognises the potential difficulties that smaller organisations continue to have in implementing the Code of Practice for Treasury Management in the Public Services in full.

Planning and Development Statistics 2012/13 Actuals (Excel)

XLS

This publication includes analysis of estimated net revenue expenditure per thousand population analysed between: planning policy, development control, appeals, enforcement, environmental improvement, education and conservation.
(Private Companies - please contact us directly for prices)

Planning and Development Statistics 2012/13 Actuals (PDF)

PDF

This publication includes analysis of estimated net revenue expenditure per thousand population analysed between: planning policy, development control, appeals, enforcement, environmental improvement, education and conservation.
(Private Companies - please contact us directly for prices)

Highways And Transportation Statistics 2012/13 Actuals (Excel)

XLS

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter maintenance, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private Companies - Please contact us directly for prices)

Highways And Transportation Statistics 2012/13 Actuals (PDF)

PDF

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter maintenance, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private Companies - Please contact us directly for prices)

Police Statistics 2011/12 Actuals (PDF)

PDF

This publication provides a detailed analysis of actual revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
(Private Companies - please contact us directly for prices)

Police Statistics 2011/12 Actuals (Excel)

XLS

This publication provides a detailed analysis of actual revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
(Private Companies - please contact us directly for prices)

An Introductory Guide to Adult Social Care Finance

Book

This is the essential guide to social care finance for non-finance staff in councils and partner agencies and for staff who are new to social care finance. This guide gives readers an understanding of the financial framework within which local authorities deliver adult social care. Once the reader understands the building blocks, they will be better placed to explore the many real-life complexities of the delivery of adult social care.

An Introductory Guide to Adult Social Care Finance

PDF

This is the essential guide to social care finance for non-finance staff in councils and partner agencies and for staff who are new to social care finance. This guide gives readers an understanding of the financial framework within which local authorities deliver adult social care. Once the reader understands the building blocks, they will be better placed to explore the many real-life complexities of the delivery of adult social care.

Highways And Transportation Statistics 2011/12 Actuals (Excel)

XSL

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter maintenance, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private Companies - Please contact us directly for prices)

Highways And Transportation Statistics 2011/12 Actuals (PDF)

PDF

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter maintenance, road safety, public transport (including revenue support and concessionary fares), co-ordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private Companies - Please contact us directly for prices)

Whole Life Costing

PDF

This guide scrutinises the application of whole life costing to a variety of asset appraisal and decision processes, as well as studying the links to sustainability.

Whole Life Costing

Book

Scrutinises the application of whole life costing to a variety of asset appraisal and decision processes, as well as studying the links to sustainability.

Treasury Management in the Public Services: Code of Practice and Cross-Sectoral Guidance Notes (2011 Edition)

PDF

This Code has been developed to meet the needs of local, police and fire authorities, registered social landlords, further and higher education institutions, and the NHS in order to provide a clear definition of treasury management activities.

Higher Education Finance (Fully Revised Third Edition 2011)

PDF

Outlines the essential features of the financial structures, governance arrangements and current funding systems that underpin the higher education sector.

Higher Education Finance (Fully Revised Third Edition 2011)

Book

Outlines the essential features of the financial structures, governance arrangements and current funding systems that underpin the higher education sector.

Police Statistics 2011/12 Estimates (Excel)

XLS

This publication contains a detailed analysis of estimated revenue expenditure and income, plus a wide range of other financial data including information on police pensions, police authority costs, capital programmes and levels of reserves and balances.
Non-financial information includes details of police officer numbers by grade, other staff levels and the number of pensioners.
(Private Companies - please contact us directly for prices)

Police Statistics 2011/12 Estimates (PDF)

PDF

This publication contains a detailed analysis of estimated revenue expenditure and income, plus a wide range of other financial data including information on police pensions, police authority costs, capital programmes and levels of reserves and balances.
Non-financial information includes details of police officer numbers by grade, other staff levels and the number of pensioners.
(Private Companies - please contact us directly for prices)

Capital Success: Good Practice in the Implementation of the Prudential Code

Book

This publication provides financial managers with detailed practical examples of the calculation and presentation of indicators and methods of overcoming any remaining barriers to realising the full benefits of the prudential system.

Crematoria Statistics 2011/12 Actuals (PDF)

PDF

This publication includes details of: the number of cremators and cremations; staff employed; expenditure to conform with the Environmental Protection Act; capital cost of crematorium; revenue expenditure and income, and fees and charges.
(Private Companies - Please contact us directly for prices)

Crematoria Statistics 2012/13 Actuals (PDF)

PDF

This publication includes details of: the number of cremators and cremations; staff employed; expenditure to conform with the Environmental Protection Act; capital cost of crematorium; revenue expenditure and income and fees and charges.
(Private Companies - Please contact us directly for prices)

Crematoria Statistics 2012/13 Actuals (Excel)

XSL

This publication includes details of: the number of cremators and cremations; staff employed; expenditure to conform with the Environmental Protection Act; capital cost of crematorium; revenue expenditure and income and fees and charges.
(Private Companies - Please contact us directly for prices)

Crematoria Statistics 2011/12 Actuals (Excel)

XSL

This publication includes details of: the number of cremators and cremations; staff employed; expenditure to conform with the Environmental Protection Act; capital cost of crematorium; revenue expenditure and income and fees and charges.
(Private Companies - Please contact us directly for prices)

Crematoria Statistics 2010/11 Actuals (PDF)

PDF

This publication includes details of: the number of cremators and cremations; staff employed; expenditure to conform with the Environmental Protection Act; capital cost of crematorium; revenue expenditure and income and fees and charges.
(Private Companies - Please contact us directly for prices)

Crematoria Statistics 2010/11 Actuals (Excel)

XSL

This publication includes details of: the number of cremators and cremations; staff employed; expenditure to conform with the Environmental Protection Act; capital cost of crematorium; revenue expenditure and income and fees and charges.
(Private Companies - Please contact us directly for prices)

Council Farms Statistics 2011/12 Actuals (Excel)

XSL

This publication provides detailed financial and other information on county farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
(Private Companies - Please contact us directly for prices)

Council Farms Statistics 2012/13 Actuals (Excel)

XSL

This publication provides detailed financial and other information on county farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
(Private Companies - Please contact us directly for prices)

Council Farms Statistics 2012/13 Actuals (PDF)

PDF

This publication provides detailed financial and other information on county farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
(Private Companies - Please contact us directly for prices)

Council Farms Statistics 2011/12 Actuals (PDF)

PDF

This publication provides detailed financial and other information on county farms/rural estates in England and Wales, including: the number and types of farm/rural estate; average size; acquisitions and disposals; tenancies; rent roll; capital expenditure on acquisitions etc and staff employed. It also includes operational and non-operational expenditure, including the cost of estate management.
(Private Companies - Please contact us directly for prices)

Capital Expenditure and Treasury Management Statistics 2010/11 Actuals (PDF)

PDF

This publication provides a wide ranging and comprehensive analysis of capital expenditure by: service; grants and advances; capital income from receipts and grants; credit ceilings and approvals; sources of long term borrowing; debt maturity structure; approved investments, and average rates of interest.
The survey covers all authorities in Great Britain. (Private Companies - please contact us directly)

Capital Expenditure And Treasury Management Statistics 2011/12 Actuals (PDF)

PDF

This publication provides a wide ranging and comprehensive analysis of capital expenditure by: service; grants and advances; capital income from receipts and grants; credit ceilings and approvals; sources of long term borrowing; debt maturity structure; approved investments, and average rates of interest.
The survey covers all authorities in Great Britain. (Private Companies - please contact us directly)