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Code of Practice on Local Authority Accounting in the United Kingdom 2025/26

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Accounting for NDR Model 2018-19 (England)

XLS

This model automatically produces the journals and subsequent NDR Collection Fund and General Fund positions for compliance with the 2018/19 Accounting Code and statutory provisions, for Billing and Precepting Authorities, non-pooling and pooling. It includes a safety net/levy, ‘pool benefit’ and ‘100% BRR pilot no detriment’ calculator and provides additional assurance and an audit trail for closedown and a monitoring and forecasting tool in-year.

Council Tax Accounting Model 2018-19

XLS

This model automatically produces the journals and subsequent Collection Fund and General Fund positions for compliance with the 2018/19 Accounting Code of Practice and statutory requirements for council tax, for Billing and Precepting Authorities. It can provide assurance and audit trail to your accounting approach for year-end and can also act as a monitoring and forecasting tool throughout the year.

Local Government Application Note for the UK PSIAS (2019 Edition)

PDF

This updated edition of the application note provides help and guidance for anyone responsible for shaping or managing the internal audit function of their organisation.

Local Government Application Note for the UK PSIAS 2019 Edition cover

An Introductory Guide To Local Government Finance (2019)

PDF

This updated guide is an essential introduction to local government finance for all those with an interest in public services. It is designed to be easy to read and give the reader the key information they need at their fingertips.

An Introductory Guide to Local Government Finance cover

International Public Financial Management

Book

People rely on their governments to provide a wide range of public services from an inevitably limited budget and therefore the better that the public money is managed the more services that can be delivered. This book provides vital reading for practitioners working in the public sector and students of public sector accounting.

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