Research and Analytics

CIPFA Service Reporting Code of Practice (SeRCOP) 2018/19: Service Expenditure Analysis (SEA)

CIPFA Service Reporting Code of Practice (SeRCOP) 2018/19: Service Expenditure Analysis (SEA)

The SEA sets out a framework for reporting local authority service expenditure. This structure is an important factor in determining and defining the information that we collect in the CIPFA statistics and also government returns such as the RA/RO, Section 251 and ASC-FR (previously PSS EX1).

Effectively revising the SeRCOP SEA and keeping it fit for purpose is about finding a consensus across these many considerations and the various stakeholders. It is therefore essential to gather a broad base of opinion to inform this process. Any thoughts or contributions you have will be gratefully received.

Whilst ensuring the accuracy of the current structure and the definitions therein is important, we are also keen to challenge the usefulness of the analysis in the following ways:

  • Do the expenditure divisions reflect how services are delivered and organised in practice?
  • Do the service divisions provide the basis for robust, reliable, consistent and comparable information?
  • Is the number of mandatory and discretionary levels about right in your service area?
  • Are they well balanced in terms of the proportion of total costs in each division?
  • Does the current breakdown help you in your benchmarking, policy or value for money analysis?

We request any recommendations for change that you feel should be considered for the 2018/19 edition of SeRCOP, should be sent by email to: sercop@cipfa.org by 26th May 2017.

Once we have collated all the comments we will begin drafting a consultation paper on the changes to be considered by the CIPFA Local Authority Accounting Panel (LAAP) in the early part of the summer. Following this a formal public consultation will be opened in the summer (normally July/August).

In the meantime should you have any queries or require further clarification please email at sercop@cipfa.org.

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