Good practice guides

A list of our reports that describe good practice for different aspects of an entity's operations.
Controlling sensitive expenditure: Guide for public organisations

October 2020: Sensitive expenditure is any spending by an organisation that could be seen to be giving private benefit to a staff member, their family, or friends. It risks harming an organisation’s reputation and the public sector more generally. This guide provides practical guidance on specific types of sensitive expenditure and outlines the principles for making decisions about sensitive expenditure.

Local Authorities (Members’ Interests) Act 1968: A guide for members of local authorities on managing financial conflicts of interest

June 2020: The Local Authorities (Members' Interests) Act 1968 (the Act) is somewhat out of date and difficult to understand, and the rules are not always easy to apply in a modern local government context. That is why we have written this plain English guide. We want members who are covered by the Act, and those advising them, to be aware of the Act's rules and the steps they need to take to ensure that they do not inadvertently breach them. This guide also explains our statutory functions under the Act.

Severance payments: A guide for the public sector

June 2019: This guide is intended to help public sector employers when considering making a severance payment to a departing employee. It replaces our 2012 publication, and has been updated to reflect more recent case law and changes in accounting standards.

Good Practice for Managing Public Communications by Local Authorities

April 2004: Local authorities will have to determine what practical application they make of our good practice guidance in particular situations. We recommend that the adoption and application of the guidance in this publication be incorporated in a formal communications policy...