A guide to support Value for Money (VfM) analysis for public managers


This guide complements the separately published VfM toolkit. Both are the result of a collaborative project between CIPFA and the Government Outcomes Lab (GO Lab).

CIPFA report on VfM analysis for public managers

A shifting landscape attitudes to social enterprise service delivery


CIPFA and E3M set out to ask if the media focus on significant outsourcing failures has changed public perceptions of service delivery and the respective roles of private sector businesses and social enterprises.

Accountability, performance and transformation: learning from the CIPFA FM Model


Strong financial management ensures that public money is used well, and is made to stretch as far as possible. This Insight looks at how CIPFA’s FM Model has helped CFOs and leadership teams stay in control of their financial strategy and remain resilient.

Accounting for the cloud


Cloud computing is revolutionising the way that IT services are provided across government, healthcare and the broader public services and promises to reduce costs and increase flexibility. This Insight considers the finance team’s role in transitioning to the cloud.

Addressing regional inequalities in the UK: levelling to where?


The government's levelling up agenda seeks to expand upon the UK Industrial Strategy's framework, and this report explores what the agenda hopes to achieve ahead of the White Paper expected at the end of 2021.

CIPFA levelling up report

Administration in the LGPS: a guide for pensions authorities


This insight will assist anyone involved in the LGPS to better understand how they can oversee the delivery and quality of administration and communications within their administering authorities, with a view to identifying where improvements may be needed.

Administration in the LGPS

AFEP II: Learning from consultancy projects


This report by CIPFA details the areas of consultancy support undertaken with forces as part of the AFEP II programme.

CIPFA Thinks AFEP consultancy learning report

After the downturn


This report, prepared by CIPFA and SOLACE, and informed by a much wider cross-section of public sector professionals, explores the crucial questions of how spending reductions should be achieved and where they should fall, and calls on the political party manifestos to address these questions clearly.

Aligning local public services framework: a reference to good practice


This framework has been developed as a reference for good practice for all who work in delivering local public services.

Alternative service delivery models: transforming organisations in local government


This Insight sets out the key considerations for local government in ‘transforming’ service delivery. It focuses on the decisions around which services are most appropriate for your organisation and the positives and negatives of different delivery vehicles.

An introduction and glossary to NHS and local government finance and governance in England


Financial regimes, cultures and terminology differ between health and local government and can lead to confusion. This publication, produced by the HFMA and CIPFA, provides a glossary of terms used frequently in relation to finance and governance in the NHS and local government.

Applying CIPFA's whole systems approach for better public financial management


This Keystone is intended to take steps towards strengthening public financial management by helping both governments and individual organisations to apply the principles set out in CIPFA’s Whole System Approach to Public Financial Management in practice.

Balance sheet for Northern Ireland's public sector


Northern Ireland’s public finances have been the subject of public debate and scrutiny and should reflect the priorities of the people of Northern Ireland. In this briefing CIPFA sets out for the first time what the scale of the devolved assets and liabilities in Northern Ireland are.

Balancing local authority budgets and section 114 notices


This CIPFA Briefing looks at what it means to have a balanced budget and who is responsible for achieving this equilibrium. It also considers what factors have a negative impact on the budget and result in a local authority facing a spending crisis.

Balancing local authority budgets and section 114 notices


This CIPFA Briefing looks at what it means to have a balanced budget and who is responsible for achieving this equilibrium. It also considers what factors have a negative impact on the budget and result in a local authority facing a spending crisis.

Balancing local authority budgets


Funding cuts, a drop in RSG and a rising demand for services are all causing CFOs to worry about balancing their budgets. The financial management challenges facing councils are complex and ever shifting. This Insight looks at what a balanced budget means and the dynamics of financial leadership.

Building financial resilience: managing financial stress in local authorities


Effective financial management in the public sector has always been built on planning for the long term, but organisations need the resilience to deliver savings while still providing services to their community. This report is based on CIPFA’s work with local authorities to develop resilience.

Building partnerships - devolution summit 2015


The future of local government lies in collaboration, integration and partnership and in the drive to deliver effective public services, roles, structures and responsibilities will need to be revised. This Insight draws on discussions held in CIPFA’s Devolution Summit held in 2015.

Changing Children's Lives: assessing cost and demand for children's services


This Insight sets out the strategic context to the evolution of children’s services and outlines some of the key issues including policy, outcomes and leadership development.

CIPFA Local Authority Audit Examination of ISA 260 reports 2019/20


This presentation report provides a summary of CIPFA’s research, from September 2019 to January 2022, into a sample of 100 ISA260 Reports of English local authorities.

CIPFA Local Authority Audit Examination of ISA 260 Reports for the 2019/20 financial year

Showing 1-20 of 114 results

Please give us your details below and we will email the PDF to your inbox. Or, if you already have a MyCipfa account you can simply login and we’ll send the PDF to your inbox.

Your details


Email address or screen name
Forgot your password

Submitting your information indicates that you agree to CIPFA processing your personal information for purposes outlined in our privacy policy ( Also note that we may contact you regarding additional products and services provided by CIPFA.