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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

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.

Code of Practice on Local Authority Accounting in the United Kingdom Guidance Notes for 201920 Accounts cover

Financial Management Code

PDF

The Financial Management Code (FM Code) provides guidance for good and sustainable financial management in local authorities. By complying with the principles and standards within the FM Code, authorities will be able to demonstrate their financial sustainability.

Financial Management Code

Code of Practice on Local Authority Accounting in the United Kingdom: Disclosure Checklist for 2019/20 Accounts online

PDF

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. For this year’s checklist, the requirements for all three nations are now together in one checklist.

Code of Practice on Local Authority Accounting in the United Kingdom Disclosure Checklist for 201920 cover

A Practical Guide for Local Authorities on Income Generation (2019 edition)

PDF

Updated for 2019, this revised guide offers practical help to authorities to retain service funding. The guide addresses issues with current funding and demonstrates ways that the income for local authority is changing.

A Practical Guide to Income Generation cover

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