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Spectrum is produced by the Policy and Technical directorate at CIPFA. It aims to cover a wide range of public service and allied subjects and sectors, providing information and analysis on topical and emerging issues.
Issue Number 10
- November 2005
[PDF Download - size 146KB, 16 pages]
| Articles featured in Issue Number 10 | Author |
| Audit committees: practical guidance for local authorities | Patrick Clackett |
| Payment by results - German lessons? | Colin Dunn and Suzanne Tracey |
| The real benefits, beneficiaries and value of e-government | Paul Foley |
| Children's Trusts - new opportunities | Paul Cook |
| Financial reporting developments in 2005 | Steven Cain |
| Auditing developments in 2005 | Steven Cain |
| National challenges, local solutions | Sir Sandy Bruce-Lockhart |
Issue Number 9
- June 2005
[PDF Download - size 119KB, 9 pages]
| Articles featured in Issue Number 9 | Author |
| Public benefit entities - further development of the interpretation of the principles for financial reporting | Jenny Carter |
| 30 year business plans for local authorities | Stephen Hughes |
| Gershon, one year later | Tom Lewis |
| I just don't buy it - procurement and efficiency in higher education | Steve Butcher |
| Accountants can change the world | David Aeron-Thomas |
Issue Number 8
- March 2005
[PDF Download - size 147KB, 9 pages]
| Articles featured in Issue Number 8 | Author |
| Accounting standards setting in the United States of America | David Bean |
| Local government finance and budgeting - encouraging meaningful citizen participation through education | Nicole Lun |
| Chronic disease management - addressing the long term | Tom Lewis and Noel Plumridge |
| Efficiency, capital assets and depreciation | Maureen Wellen |
| A regulatory perspective on money laundering and the POCA | Stephen Gogerty and Nigel Davies |
| The Freedom of Information Act 2000 and public audit | Clive Grace |
Issue Number 7
- December 2004
[PDF Download - size 115KB, 7 pages]
| Articles featured in Issue Number 7 | Author |
| A good governance standard for public services | Jane Steele |
| Policing the application of GAAP in the central government sector: the work of the Financial Reporting Advisory Board | David Watkins |
| Roman soldiers and payment by results | Andrew Street & Sawsan AbdulHussain |
| ALMOs - decent homes and beyond | Catherine Park & Neil Isaac |
| Is the modern UK/US approach to internal audit appropriate
in all circumstances? |
Noel Hepworth |
Issue Number 6
- September 2004
[PDF Download - size 101KB, 12 pages]
| Articles featured in Issue Number 6 | Author |
| The World Bank's approach to analytical work on Public Financial Management | World Bank Staff |
| Balance sheet management: an Australian public sector perspective | Adam Awty |
| Foundation trusts - have we been here before or is this something really different? | Caroline Clarke |
| Towards sustainability: beyond the financial bottom line | Alison Atherton |
| Delivering regeneration for the City of Glasgow: exercising freedom within boundaries | Lynn Brown |
| The role of independent examiners for unincorporated registered charities | Stephen Gogerty & Nigel Davies |
Issue Number 5
- June 2004
[PDF Download - size 104KB, 12 pages]
| Articles featured in Issue Number 5 | Author |
| The times they are a-changing | Jane Broadbent & Richard Laughlin |
| NHS financial forecasting | Tom Taylor |
| Layfield's relevance today | George Jones |
| Valuing our heritage | Martin Daynes |
| Internal control in local authorities | Andy Proudfoot |
| Regulatory accountability and control | Peter Vass |
Issue Number 4
- March 2004
[PDF Download - size 118KB, 12 pages]
| Articles featured in Issue Number 4 | Author |
| Valuing volunteers - the hidden asset | Nigel Scott |
| Gender budgeting | Helen Leadbetter |
| Shaping the future... from numbers to knowledge | Pamela Dyson |
| WGA - a whole new challenge | Martin Evans & Paul King |
| Early closing - the pina colada effect | Stephen Sheen |
| Trains, boats & planes | Valerie Davidson |
Issue Number 3
- November 2003
[PDF Download - size 120KB, 12 pages]
| Articles featured in Issue Number 3 | Author |
| 'Environmental' and 'Sustainability' Accounting and Reporting in the Public Sector | Amanda Ball |
| Foundation Hospitals: Back to the Future | David Hunter |
| Risk Management and the Statement on Internal Control in Central Government | Gordon Adam |
| The Proceeds of Crime Act in the Public Sector | Graham Miller |
| Impairment in the Public Benefit Sector | John Stanford |
| Capital Investment by Local Government - Brave New World? | Maureen Wellen |
Issue Number 2
- July 2003
[PDF Download - size 79k, 12 pages]
| Articles featured in Issue Number 2 | Author |
| Public Benefit Entities - Financial Reporting Principles | Jenny Carter |
| International Public Sector Accounting Update | John Stanford |
| NHS Payment by Results | Noel Plumridge |
| Funding the UK's Universities | Alison Wolf |
| The Central Government Finance Professional | Martin Sinclair |
| Comprehensive Performance Assessment - Going Boldly Forward | Vernon Soare |
Issue Number 1
- March 2003
[PDF Download - size 83k, 12 pages]
| Articles featured in Issue Number 1 | Author |
| Accounting for UK plc | Ian Carruthers |
| Professional Regulation - a converging agenda | Vernon Soare |
| The Government, Charities and the Wider Not-For-Profit Sector | Chris Harris |
| Financial Reporting - RSLs and FEHE | Francesca Claxton & Catherine Park |
| SAS 610 (Revised): Communication of Audit Mattters | Philip Little |
| Financial Reporting - Local Authority SORP Developments | Sarah Stacey |
| NHS Foundation Trusts - Agents for Change? | Vernon Soare & Terry Brodie |
If you have any questions about Spectrum please email technical.enquiry@cipfa.org