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Highways And Transportation Statistics 2018/19 Actuals

XLS

This publication provides details of authorities’ estimated revenue and capital expenditure, including information on the cost of routine maintenance, street lighting, winter service, road safety, public transport (including revenue support and concessionary fares), coordination costs of transport support, park and ride schemes and car parking.
Supplementary information includes details of gross income from car parking charges, the number of car parking spaces and the number of penalty/excess charge tickets issued. Information on road lengths is also included with a detailed analysis of road maintenance expenditure per kilometre.
(Private companies – please contact us directly for prices.)

Revenue Collection Statistics 2018/19 Actuals

XLS

This publication contains a detailed analysis of authorities’ council tax and national non-domestic rates operations.
It includes analyses of the amounts collectable, current and previous years’ arrears, court costs, the number of accounts raised and the methods of collection, the numbers of council tax benefit recipients, exemptions and discounts, the number, type and rateable value of non-domestic hereditaments, enforcement action taken, and information on the type of arrangements for service provision.
(Private companies – please contact us directly for prices)

IFRS 9 Financial Instruments: A Guide for Local Authority Practitioners

PDF

This publication provides guidance on the application of the Code of Practice on Local Authority Accounting in the UK’s provisions for financial instruments, adopting IFRS 9 Financial Instruments. It covers recognition, measurement, treatment of gains and losses, derecognition and presentation and disclosure in the financial statements.

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.

Code of Practice on Local Authority Accounting in the United Kingdom Guidance Notes for 2019/20 Accounts online

PDF

These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the 2019/20 Code of Practice on Local Authority Accounting in the United Kingdom.

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