On several occasions over the recent past the Audit Office has been called upon to express an opinion on the propriety of different kinds of advertising and publicity material paid for by local authorities. We assume that we were asked to do so as the auditor of all local authorities and, therefore, the source of an independent point of view. However, the Office's past involvement in matters of Government advertising and publicity paid for at public expense may also have been a contributing factor.

The cost of advertising and publicity has become an increasing expense for local authorities as the result of more extensive requirements for public information, consultation and other forms of accountability. Since some of the material produced at public expense is likely to be a continuing cause for dispute as to its propriety, local authorities may find helpful a statement of our views on the subject.

This statement may be helpful for two reasons:

• it provides independent guidance where none otherwise exists; and
• local authorities that follow the guidance can demonstrate that they are not operating entirely by their own, and arguably self-interested, rules.

The views set out in these Suggested Guidelines represent what we believe is a code of good practice. They are no more authoritative than that. Further, they are a guide rather than an operating manual. Local authorities will have to determine the practical application of the guidelines to particular situations.

This publication is a revised version of our suggested guidelines first published in May 1996.