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Prudential Property Investment

PDF

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.

Financial Management Code

PDF

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 FM Code, authorities will be able to demonstrate their financial sustainability.

A Practical Guide for Local Authorities on Income Generation (2019 edition)

PDF

Updated for 2019, this revised guide offers practical help to authorities to retain service funding. The guide addresses issues with current funding and demonstrates ways that the income for local authority is changing.

Streamlining the Accounts

PDF

This publication provides practical suggestions on how the annual statement of accounts can strike a better balance between compliance with standards and providing clearer, simpler and more transparent information. It focuses on things that matter most in a local authority context.

Local Authority Capital Accounting – A Reference Manual for Practitioners

PDF

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.