The panels which report to the Public Finance
and Management Board each have a public website containing a variety
of resources. Please use the quick links below: |
PrintPublications
For further details on the publications listed below or to purchase online, please click on the title or go to the CIPFA Shop.
If you would like to subscribe to CIPFA’s free bi-monthly e-newsletter advising on forthcoming and recently published titles, as well as upcoming events please go to www.cipfa.org.uk/shop_subscribe.cfm.
Best Value Accounting Code of Practice 2008
In England and Wales, the Best Value Accounting Code of Practice (BVACOP) is given legislative authority by regulations which identify the accounting practices it propounds as 'proper practices' under the Local Government Act 2003. In Scotland this is derived from the Local Government in Scotland Act 2003. In Northern Ireland, too, primary legislation has given statutory effect to a Best Value framework.
This year BVACOP provides even more practical guidance on all formal financial disclosures required in relation to the Best Value regime. It is also available in CD-ROM format to enable wide and cost-effective access. Click here for more details.
Code of Practice on Local Authority Accounting in the United Kingdom: A Statement of Recommended Practice - Guidance Notes For Practitioners - 2008/2009 AccountsThese timely new Guidance Notes offer, in a single publication, constructive advice to practitioners and external auditors on all aspects of the interpretation and implementation of the 2008 SORP. You will be armed with all the advice needed to approach achievement of these requirements with confidence. The 2008/09 Guidance Notes are your expert support in dealing practically with significant developments. Click here for more details.
Practitioners' Guide to Capital Finance in Local Government
In a single comprehensive volume, the guide offers you full analysis of capital finance arrangements under the Prudential Code, and provides explanations and definitions of capital expenditure, credit arrangements and capital financing including minimum revenue provision (MRP) arrangements and local authority borrowing. It uses worked examples throughout to allow practitioners to apply theoretical concepts to practical examples. In carrying extracts from the relevant legislation and the Prudential Code, the aim has been to produce a one-stop guide for both those with previous local authority capital finance knowledge and those new to the subject. Click here for more details.
Code of Practice on Local Authority Accounting in the United Kingdom 2008: A Statement of Recommended Practice (SORP) (2008)
The new SORP has been developed by the CIPFA/LASAAC SORP Board and has effect for financial years commencing on or after 1 April 2008.
The SORP specifies the principles and practices of accounting required to prepare a Statement of Accounts which 'presents fairly' the financial position and transactions of a local authority.
Code of Practice on Local Authority Accounting in the United Kingdom: A Statement of Recommended Practice – Disclosure Checklist for 2007/2008 Accounts
This annual publication is firmly established as an absolute must for finance practitioners in local authorities and external audit agencies in England, Scotland and Wales. Coverage of the additional financial instruments disclosures - required for the first time in 2007/2008 – will make the checklist even more valuable to practitioners and auditors.
If you are responsible for preparing or auditing local authority accounts to ensure that the requirements of the SORP are met, this checklist is sure to provide all the authoritative guidance you are looking for.Click here for more details.
The Panel's Back Catalogue
For further details click on the relevant title.
Fair Shares? Guidance on the Accounting Treatment of Overheads in the Context of Best Value
Group Accounts in Local Authorities: Practitioners' Workbook