Service Reporting Code of Practice for Local Authorities 2025/26
Summary
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 2025 for the preparation of 2025/26 budgets and performance indicators, and the completion of government statistical reporting requirements.
Format
Online
Published
February/2025
Author
CIPFA
£1,245.00 excl VAT
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SeRCOP is reviewed annually to ensure that it develops in line with the needs of local government, transparency, best value and public services reform. There is one minor change for 2025/26 that amends an organisation’s name in the police services section.
See below a summary of changes to SeRCOP in recent years:
2024/25
- New subcategories for homelessness services were added to align with the current RO returns and with the Homelessness Reduction Act and record-level homelessness reporting in the H-CLIC system.
- Two divisions of service within the adult social care section were renamed.
- CIPFA removed all references to trading of landfill allowances, as these schemes across the UK have ended.
- Updates were made to reflect legislative changes that have occurred across the UK.
- Changes were made to reflect the current process for review and approval of SeRCOP – that is, review by the CIPFA Accounting and Financial Reporting Forum and approval by CIPFA’s Public Financial Management Board (PFMB).
2023/24
- Following consultations on the service expenditure analysis (SEA), changes were made to the public health (England) section of the SEA. These changes were made because of the reporting needs identified by the relevant stakeholders.
2022/23
- Included changes reflecting alignment with MHCLG’s RA and RO reporting for COVID-19 related expenditure. This related to two service divisions: adult social care and public health.
In light of the above, non-subscription customers may well decide to purchase SeRCOP 2025/26 if they have not purchased it since before 2022/23.