Financial Management Code Guidance Notes

The Financial Management Code Guidance Notes aim to assist local authorities in demonstrating sustainable financial management. Working with the Financial Management Code (FM Code), the guidance notes delve into the statements made in the code itself and gives examples and best practice principles. The guidance will be of use to the chief finance officer, the leadership team, elected members and anyone with a vested interest in developing and maintaining sound financial management across their organisation and the sector.

By following the essential aspects of the FM Code, local authorities are providing evidence to show they are meeting important legislative requirements in their jurisdictions.

This publication is only available online. It comes with a user licence that covers everyone in your organisation and should be used in conjunction with the FM Code.

Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA's Publications Department.