Collection

Local government finance circulars

A collection of local government finance circulars.


Introduction

Financial advice and guidance provided to local authorities.

2019

2018

2017

2016

2015

2014

Circular 4/2014 has been withdrawn and replaced with Local Government Finance Circular 8/2016.

2013

2012

2011

Circular 6/2011 has been replaced by Local government finance circular 3/2018.
Circular 5/2011 ('Accounting for investments: Icelandic banks') was withdrawn on 31 March 2017.
Circular 1/2011 ('
Accounting for Local Authority Pension Funds') was replaced by Local Government finance circular 6/2015.

2010

Circular 8/2010 ('Accounting for police and fire injury benefits') has been withdrawn as it is no longer valid due to Police and Fire reforms.
Circular 3/2010 ('Statutory guidance on accounting for short term accumulating compensated absences') has been replaced by
Local Government Finance Circular 2/2018.

2009

Circular 3/2009 ('Consent to borrow for grants to community groups to finance capital expenditure') was withdrawn on 31 March 2016.

2008

2007

Circular 5/2007 ('Consent to borrow for grants to community groups to finance capital expenditure') has been replaced by finance circular 3/2009.

2006

2005

2004

2003

2002

2001

2000

1999

1998

1997