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Service Reporting Code of Practice for Local Authorities 2020/21

PDF

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.

Service Reporting Code of Practice for Local Authorities 202021 cover image

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.

Prudential Property Investment cover

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.

Cover

The Guide To Local Government Finance (2019)

PDF

Updated for 2019, this publication covers the principles of sound financial management in the full range of local government services, together with an introduction to the complex funding system that supports them.

The Guide To Local Government Finance 2019 cover

Practitioners' Guide to Capital Finance (2019 Edition)

PDF

This publication contains the background knowledge on capital finance and how to account for it. It provides explanations and definitions of capital expenditure, credit arrangements and capital financing, and it will assist practitioners in managing the capital programmes of their authorities – in particular addressing the technical issues associated with the financing of the programme.

Practitioners' Guide to Capital Finance in Local Government front cover

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