Counter Fraud

Introduction to Counter Fraud outlines the aims and objectives of the TISonline Counter Fraud information stream, various counter fraud services offered by CIPFA and other important developments in local government.

Internal Audit

Retention of Documents addresses some of the issues around document management systems that organisations need to consider, such as policies and procedures for document retention, as well as the audit of document management. This section has been updated to reflect recently issued guidance and looks at the implications of the GDPR.

Local Authority Accounting

A new CIPFA Bulletins section has been added to Local Authority Accounting. CIPFA Bulletin 01: Closure of the 2017/18 Financial Statements covers the closure of accounts for 2017/18 and provides further guidance and clarification to complement the 2017/18 Code Guidance Notes. It addresses frequently asked questions and other issues that have arisen since the publication of the 2017/18 Code Guidance Notes.

Risk Management

The External Guidance section has been updated with reference to the new ISO 31000:2018 and also revised data handling guidelines.

Asset Management

Asset Management has been updated.


Central Government has been updated to identify the external factors and developments which influence budgeting in the central government in the UK and summarises the budget process and its key focus.


The Introduction to TISonline Capital has been updated regarding the extension of flexibility in the use of capital receipts for a further three years to 2021/22. MRP Options has been revised to reflect the changes to the MHCLG's statutory guidance on MRP. Content of a Strategy has also been updated.

Financial Management and Corporate Governance

General Power of Competence (GPC), which was conferred by the Localism Act 2011, describes how the GPC has developed, its current purpose and application to date. This section has been updated in the light of recent guidance and also looks at examples of how the GPC has been used by authorities to help support SMEs.

Human Resources

Employee Relations seeks to provide practical advice on the following aspects of employee relations: individual employment rights, trade union rights and obligations, employment tribunals, bargaining machinery and procedures.

Lone Worker and Personal Safety Policy provides a model of good practice for lone worker arrangements. CIPFA is grateful to Dorset HealthCare for providing this policy as an example. 

ICT and Business Transformation

The General Data Protection Regulation (GDPR) outlines the forthcoming EU data protection regulation changes and their implications for information governance. 


Municipal Mutual Insurance (MMI) and the Scheme of Arrangement has been updated to reflect the latest set of accounts released by MMI and the implications for local authorities. This section also includes information on the number of outstanding claims and the Scheme Administrator's view on the future position.


An Overview of the Public Contracts Regulations 2015 has been updated to reflect the EU Thresholds put into effect 1 January 2018. 

Treasury Management

Treasury Management has been updated.


Introduction to Charges for Housing explains the role of local authorities in this area. It has been updated to include statistics on local authority housing revenue account income and income per dwelling in 2016/17.

Local Authority Housing Rents has been updated to reflect announcements on future rent policy from 2020, reversal of plans to introduce the LHA cap for social housing, and the government's plans for a new model to fund supporting housing.

Guide to the Council Tax England

Guide to Council Tax England has been updated.

Guide to the Council Tax Wales

Guide to Council Tax Wales has been updated.

Government Grants and Business Rates Retention

Current Developments provides a brief overview of the main areas of development and latest news relating to local government funding, and links to relevant documents. The section has been updated to reflect the final local government finance settlement for 2018/19. Capping and Council Tax Referendums has been updated regarding referendum principles for 2018/19 for English authorities.

Local Taxation

A new section on the CTB1 Form has been added to Local Taxation, providing an overview of how to complete the form for local authorities in England.

Adult Social Care and Health

Health and Wellbeing Boards provides an overview of the purpose, structure, functions and governance arrangements of these boards. This section has been updated with information on their role in health and social care integration, including sustainability and transformation plans.

Children's Services

Education Funding outlines the statutory services funded by the Dedicated Schools Grant (DSG) and other sources of education funding, both statutory and discretionary. 

Environmental Services

Children's Services has been updated.

Leisure and Cultural Services

Community Asset Transfer has been updated and includes the transfer of capital assets from local authorities to community and voluntary organisations, charities and social enterprises as an option for local authorities.

Archives and Record Management provides an introduction to archives, outlining their purpose and the main operational and management issues to be considered when running an archives service.

Local Authority Housing

Tenant Participation and Tenant Management Organisations has been updated. This section looks at tenant participation in managing their own homes and the impact of the right to manage legislation. It covers the options available in the modular management agreement and the calculation of allowances for TMOs.


The Welsh Government has recently consulted on a proposed 10th edition of its overarching planning policy framework – Planning Policy Wales. The changes are intended to reflect the goals of the Wellbeing of Future Generations (Wales) Act 2015. See Proposed Revision to Planning Policy Wales for more information.

Public Health

Public Health has been updated.


Transport has been updated.

Charity Accounting and Financial Management

Charity Accounting and Financial Management has been updated.

Housing Association Finance

Right to Buy has been updated. This section covers the right to buy and right to acquire as they apply to some housing associations, and provides a summary of plans for the extension of the right to buy to all housing association tenants on a voluntary basis.

Current Affairs: Value for Money Standard and Code of Practice looks at the Regulator of Social Housing's changes to the Value for Money Standard and the new system of outcome-based reporting that applies from 2018/19.

Police and Fire

Police and Fire has been updated.

Social Enterprise

Social Enterprise has been updated.

Education VAT

Education VAT has been updated.

Health VAT

Employee Car Leasing has been updated to reflect recently issued HMRG Guidance.

Housing Associations and RSLs VAT

Housing Associations VAT has been updated.

Local Authorities and Similar Bodies VAT

Fees and Charges has been updated to reflect HMRC guidance on park and ride and property search charges.