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

Higher Education considers the organisation of this sector in the UK and the internal and external audit arrangements. This section has been updated to reflect recent funding developments and key risks to consider. Further Education has also been updated and looks at the audit and assurance arrangements within the context of the Post-16 Audit Code of Practice.

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

Integrating Performance, Risk Management and Risk Governance provides a background to performance management and stresses its importance to the delivery of efficient services. It also examines the benefits of performance management and how it links to risk management and risk governance. This section has been updated with reference to the need for independent assurance.

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

Types of Reports has been refreshed and focuses on the types of reports produced by finance professionals in the public sector. It includes an overview of the house style and clearance processes required, and the type of information reported internally and to the public domain. It concludes with a number of considerations to take into account when verifying financial information.

Human Resources

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.


Overview of Contract Management for Major Projects summarises key factors to consider when undertaking a contract for a major project and has been updated to include an introduction to open book accounting.

Procurement covers the procurement cycle, procurement regulations and the challenge process, as well as an overview of contract negotiation, detailing risks, procedures, strategy and payment terms.

National and International Issues looks at recent issues in procurement on both national and international levels, including the consequences of the UK's departure from the EU. It also considers the Welsh Government’s consultations on producing their own procurement rules to differ from England’s, which are currently followed.

Policy and Governance outlines the different elements of a public sector organisation’s procurement policy and governance, with coverage including transparency, sustainability, EU regulations, ethics, public accountability and data management.

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

Dedicated Schools Grant provides an introduction to the Dedicated Schools Grant (DSG), including the schools budget, and sets out the purpose and use of each of the DSG funding blocks. 

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 Town and Country Planning General (Amendment) (England) Regulations 2018 came into force on 23 February 2018. They arise from the housing White Paper consultation on a proposal to allow all local authorities to dispose of land with the benefit of planning permissions they have granted themselves.

Details about the purpose, processes and fees of Nationally Significant Infrastructure Projects (NSIPs), a new regime created by The Planning Act 2008 (amended by the Localism Act 2011), including an example of an NSIP in Yorkshire.

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.