Local Government Finance Practitioners Technical Update


Event summary

CIPFA’s ‘Practitioner Update’ seminars are intended to assist finance practitioners and managers across Scotland, providing information on the latest accounting and finance developments.


28 November 2017
Starts: 09:55
Ends: 16:25


CIPFA Scotland
160 Dundee Street
EH11 1DQ
[See map]

Standard price

£249.00 excl VAT

*the event has started.

About this event

This seminar is planned to provide delegates with a basis for, and context to, the financial and accounting environment for Scottish local government. A reminder of the requirements of the 2017/18 Accounting Code of Practice will be followed, and set into context by, a review of 2016/17 and Audit Scotland’s overview reports.

There are of course a wide variety of factors affecting Scottish local authorities and the day will continue by considering some key topical issues:
  • Scottish local government funding arrangements, including the impact of devolved taxation powers to the Scottish Parliament.
  • Social care and integration implementation.
  • Risk management of property assets.
  • Education governance reforms and planned legislation.
  • Community choices and the role of communities in the budget process.

The day will finish with a briefing from the Scottish Government on local government financial matters and a Technical Update providing an overview of the latest developments and news to be aware of.

Who will benefit:

Finance practitioners in local government and integration authorities will all benefit from the combination of technical information and information updates.


09:30 – 09:55  Coffee and Registration 

09:55 – 10:00  Introduction by Chair   

10:00 – 10:25  Accounting Code of Practice 2017/18 

A review of the changes to the Code Of Practice requirements for 2017/18 to ensure that practitioners are fully informed and prepared.

10:25 – 11:00  Audit Scotland:  Overview and 2016/17 Audit Findings 

Audit Scotland’s overview reports on Scottish local government are key markers for finance practitioners. In this session the key messages from the recent overview report will be outlined, with reference to the main issues arising from the 2016/17 audit process.

11:00 – 11:35  Scottish Local Government Funding 

With the initial announcement of the proposed funding settlement expected in December, this timely review will look at the processes involved. The impact of UK government decisions; the determination of the ‘block grant’; the block grant  adjustments; and the Scottish Parliament decisions regarding the use of taxation powers will all be outlined. The impact of these on the historic level of central funding for Scottish local government is anticipated to be noted.

11:35 – 11:55  Refreshment Break

11:55 – 12:30  Social Care and Integration  

The structural and policy landscape of social care, and the progress towards integration of health and social care, will be addressed. The financial pressures and risks will be viewed in the context of the current public sector financial climate. Reference to relevant Audit Scotland reports is also anticipated.

12:30 – 13:00  Risk Management: Property Considerations 

Tragic incidents and Scottish Parliament inquiries have highlighted how critical the physical and structural security of our buildings, often taken for granted, actually is. This session will consider what the lessons and implications are, from a risk management professional’s perspective. 

13:00 – 13:40  Lunch

13:40 – 14:10  Education Governance 

As the Scottish Government changes to governance arrangements become clearer  through responsibility structures and planned legislation, this session will look at the impact, particularly what this means for council finances and finance staff.  

14:10 – 14:40  Community Choices: Budget Process 

The Scottish Government’s manifesto commitment to supporting ‘Community Choices’ in local government budget processes will be considered. The objectives of the commitment will be considered and the potential approaches that may potentially be adopted will be discussed.

14:40 – 15:10  Scottish Government 

An update from the Scottish Government on the latest policy and other initiatives affecting Scottish local government finance. This may include reference, as relevant, to statutory adjustments, involvement in LASAAC projects, completion of Local Financial Returns and the Whole of Government Accounts process.

15:15 – 15:30  Refreshment Break 

15:30 – 15:55  Technical Update  

The latest news and developments affecting the Scottish public sector accounting and finance environment, updates from CIPFA, and other relevant information.

15:55 – 16:00 Chair’s Summing Up and Close

We reserve the right to alter the timing or content of sessions where circumstances require.


  • Accounting
  • / Efficiency
  • / Financial management
  • / Financial reporting
  • / Professional development