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Code of Practice on Local Authority Accounting in the United Kingdom 2025/26

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Scrutinising Public Accounts: A Guide To Government Finances

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This guide provides an overview of the different processes for budgeting and performance reporting in central and local government, health bodies and includes key questions to ask when scrutinising government financial statements using examples based on UK public sector accounts.

Scrutinising Public Accounts A Guide To Government Finances

Outcomes And Public Service Delivery (2018 Edition)

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This publication considers outcomes-based approaches, their features and their application. This includes consideration of the various ways in which an outcomes view can be used in areas such as contracting, service development, cost benefit analysis, performance measurement and reporting.

Outcomes and public service delivery cover

Accounting and Auditing Standards: A Public Services Perspective (2018 Edition)

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This revised edition provides an overview of standard setting as it affects public services in the UK, explaining the process by which standards are interpreted or adapted for the different public service sectors, and the key differences from private sector practice.

The Guide for Local Pension Boards

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This title looks at how local pension boards add value to the work of the pensions committee within the Local Government Pension Scheme. It considers how boards work with the administering authority, the governance and structure of boards and the roles of the LGPS Scheme Advisory Board and the Pensions Regulator.

Company Financial Reporting: A Guide for Local Authorities

PDF

In response to the rapid growth in local authority trading companies (LATC) and the subsequent demand for guidance around LATC financial statements, this publication provides detailed and practical support on preparation of LATC financial statements.