The Chartered Institute of Public Finance and Accountancy’s (CIPFA) local authority accounting panel has launched a consultation on its service reporting code of practice (SeRCOP) applicable to accounting periods starting on 1 April 2018.
SeRCOP is reviewed annually and applies to all local authority services throughout the UK for the preparation of their budget, performance indicator and statements of accounts.
The proposed changes in the latest version are with regards to the service expenditure analysis and CIPFA said in a statement that these changes were required to reflect organisational and operational changes to services within authorities.
Responses to the consultation are due by midday of 15 September 2017.
Consultation on 2018/19 SeRCOP and SEA for England and Wales 2018/19 can be accessed here.
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