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If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the Code are met, this checklist will provide all the authoritative guidance you are looking for.
This guide to local government reorganisation in England draws on the experience of local government leaders and the expertise of sector specialists to explore the history of reorganisation, find out what works and unlock the secrets of success.
Online
These sector-specific guidance notes draw attention to the requirements of statutes and regulations, and to common practices and current issues specific to local authority treasury management. They should be read in conjunction with the Treasury Management Code of Practice and the Prudential Code for Capital Finance.
This guidance provides practitioners with a practical interpretation of the Prudential Code. It will enable them to meet its key principles of ensuring that capital programmes are affordable, prudent and sustainable and explain this effectively to those charged with governance.
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These guidance notes offer constructive advice and assistance to practitioners and external auditors on all aspects of the detailed application and implementation of the Code of Practice on Local Authority Accounting in the United Kingdom 2021/22. The guidance notes are your expert support in dealing practically with the preparation of the year-end financial statements and reports that accompany them.