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

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Balancing Local Authority Budgets

Online

A key publication for budget holders or anyone responsible for financial planning, this title reviews the current financial challenges faced by local authorities in balancing their budgets. It considers what an authority’s response may be, including the operational implementation of a spending freeze or the more serious issuing of a Section 114 report.

Balancing Local Authority Budgets cover

Delivering Good Governance in Local Government: Framework (2016 Edition)

PDF

It is crucial that leaders and chief executives keep their governance arrangements up to date and relevant. To assist them, the Framework defines the principles that should underpin the governance of each local government organisation. It provides a structure to help individual authorities with their approach to governance.

Delivering Good Governance in Local Government Framework 2016 cover

Delivering Good Governance in Local Government: Guidance Notes for English Authorities (2016 Edition)

PDF

These guidance notes are intended to assist local authorities and associated organisations and systems – combined authorities, joint boards, partnerships and other vehicles established through which authorities now work – in reviewing the effectiveness of their own governance arrangements by reference to best practice and using self-assessment.

Delivering Good Governance in Local Government Guidance Notes for English Authorities 2016 cover

Guide to Auditor Panels

PDF

This user-friendly guidance considers in depth the various options available to principal and smaller authorities for setting up an auditor panel.

Guide to Auditor Panels cover

Social Value: Defining, Delivering, Reporting

PDF

Social value is an important element of initiatives aimed at reshaping public service delivery. This publication looks at social value based approaches, their features and their application.

Social Value: Defining, Delivering, Reporting cover

Policy and guidance