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The latest guidance
Codes of practice
Coming soon:
A recent highlight:
Code of Practice 2024/25
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SeRCOP is prepared in accordance with the financial reporting framework established by the Code of Practice on Local Authority Accounting in the United Kingdom (the Code). It applies to all local authority services throughout the UK from 1 April 2022 for the preparation of 2022/23 budgets and performance indicators.
This guide to local government reorganisation in England draws on the experience of local government leaders and the expertise of sector specialists to explore the history of reorganisation, find out what works and unlock the secrets of success.
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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.
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.
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.
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