Policy paper

Accountability system statements for local government and fire and rescue authorities

This document sets out the accountability system for local councils and fire and rescue authorities.

This was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

This publication was withdrawn on


Accounting officer accountability system statement for local government and for fire and rescue authorities

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As the department’s accounting officer, the Permanent Secretary is responsible to Parliament for the proper stewardship of the resources allocated to the department and is required to maintain and publish an accountability system statement.

This document sets out the current funding systems, legislation and guidance which form the system at present, and signposts the changes that have been made or are expected.

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

The document also sets out the arrangements in place for fire and rescue authorities.

Published 1 April 2015