Good practice guides

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.

June 2020: The Local Authorities (Members' Interests) Act 1968 (the Act) is somewhat out of date and difficult to understand, and the rules are not always easy to apply in a modern local government context.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.

June 2020: In this guide, we describe conflicts of interest in the public sector, and how to identify, disclose, and manage them. It represents our view of what constitutes good practice in 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.

June 2008: This guide is intended for all public entities that have statutory authority to charge fees for the goods and services that they are obliged to provide...

June 2008: This guide outlines our view of the good practice that public entities should use to procure goods or services...

June 2008: The aim of this guide is to help public entities make informed decisions and manage risks when funding an external party...