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Code of Practice on Local Authority Accounting 2024/25

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Service Reporting Code of Practice for Local Authorities 2020/21

Online

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 2020 for the preparation of 2020/2021 budgets and performance indicators.

Prudential Property Investment

Online

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.

Cover

Code of Practice on Local Authority Accounting in the United Kingdom: Guidance Notes for 2019/20 Accounts (book)

Book

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.

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

Online

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.

Police Statistics 2019/20 Estimates

XLS

This publication provides a detailed analysis of budgeted revenue expenditure and income, plus a wide range of other financial data including: information on the cost of overtime, special constables, police pensions, authority costs, capital programmes, and levels of reserves and balances.
Non-financial information includes: details of police officer numbers by grade, other staff levels, the number of road accidents involving personal injury, and the number of notifiable offences.
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