Document setting out the accountability system for local councils and fire and rescue authorities for the financial year 2012 to 2013.



This document sets out the current funding systems, legislation and guidance which forms the system at present, and signposts changes which are expected to be made during the year.

This system covers the core accountability system for local authorities, which is concerned with issues such as their financial management and democratic accountability.

Annex B sets out the arrangements in place for fire and rescue authorities.