Source · Select Committees · Housing, Communities and Local Government Committee

Recommendation 10

10 Paragraph: 56

Accounting Code too expensive, restricting access for local authority account users.

Conclusion
The Code of Practice on Local Authority Accounting (the Accounting Code) is a statutorily recommended guidance document for preparing and understanding local authority accounts, but it is too expensive to be accessed by all possible users of the accounts. If made accessible, it could also serve to keep the agreed purposes of the accounts visible to the whole sector.
Paragraph Reference: 56
Government Response

A response document is linked to this report, dated 5 February 2024. Response attribution to this conclusion has not been verified. Read the response document ↗