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Technical

Dan Bates: councils are more than the sum of their debt

MOTB: authorities could be forced to issue s114s when IFRS 9 override ends

Section 114

UKIB reduces lending rates below the PWLB for infrastructure projects

DLUHC proposals to clear audit backlog involve making ‘difficult decisions’

LUHC audit inquiry: s151 officers say ‘compromises’ needed to clear audit backlog as array of failings are highlighted

New secured deposit service gives councils access to repo market

Published 22/23 draft accounts show ‘worrying’ decrease in councils’ reserves

LUHC audit inquiry: how to solve the auditing crisis

LUHC audit inquiry: ‘pay the audit firms more money!’

LUHC audit inquiry: should s151 officers be held ultimately accountable and penalised for late reporting?

LUHC audit inquiry: evidence highlights scale of reform needed in local authority accounts

Financial reporting failures ‘should result in government intervention’

BCP audit delay ‘real concern for council’

IFRS 9 statutory override extended for two years

PSAA: audit delays reaching ‘increasingly alarming’ level

Where are the analysts to read local authority accounts?

Bringing local audit back on track

Who guards the guardians?

Reports

Conference & Dinner

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