Minutes and Papers 2014

The minutes and the main papers considered by the CIPFA/LASAAC Local Authority Accounting Code Board on the development of the Code of Practice on Local Authority Accounting in the United Kingdom (the Code) in 2014

Meeting 20 February 2014

Minutes of Meeting 20 February 2014 (PDF, 74 KB)
Development of 2014/15 Code of Practice on Local Authority Accounting (PDF, 292 KB)
Streamlining and Simplification of the Presentation of Local Authority Financial Statements (PDF, 128 KB)

The paper on accounting for schools has not been included as CIPFA/LASAAC would recommend direct reference to the consultation on accounting for schools (below).

The 2014/15 Code of Practice on Local Authority Accounting in the United Kingdom – Single Issue Invitation to Comment – Accounting for Schools in Local Authorities in England and Wales

Meeting 4 June 2014

Minutes of Meeting 4 June 2014 (PDF, 73 KB)
2015/16 Code of Practice on Local Authority Accounting in the United Kingdom – Proposed Exposure Draft and Invitation to Comment (PDF, 639 KB)
Improving Accountability: Streamlining the Accounts and Narrative Reporting (PDF, 90 KB)
Please note that Appendix B of this report is not included as it was a draft document.
CIPFA/LASAAC Review – Changes to the Terms of Reference (PDF, 54 KB)
Please note that Appendix A of this report is not included as it has been subject to further change.

Meeting 5 November 2014

Minutes of Meeting 5 November 2014 (PDF, 215 KB)
Analysis of Responses to Consultation on 2015/16 Code (PDF, 978 KB)
Note that the Code Drafts (CDs) referred to in this paper are not included as they have been superseded by the Code approval process.
Simplification and Streamlining Project – Review of the Financial Statements (PDF, 78 KB)
Note that the Appendices to this paper have not been included as they were background information for the Board.
Development of 2016/17 Code of Practice on Local Authority Accounting (PDF, 49 KB)