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Service Reporting Code of Practice for Local Authorities 2025/26

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Social Care Statistics 2017/18 Actuals (Excel)

XLSX

This publication provides a detailed analysis of adult social care expenditure analysed by support group, such as: physical support, sensory support, support with memory and cognition, learning disability support and mental health support.
Other information includes a breakdown of the total population by age group and number of resident weeks.

An Introductory Guide to Housing Finance in England and Wales (2019 Edition)

PDF

Housing, and social housing in particular, has undergone many changes in the last five years. This updated guidance is aimed at anyone wanting to understand the financial principles that apply to housing services provided by local authorities.

An Introductory Guide to Housing Finance 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

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.

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