International Public Sector Financial Accountability Index - 2018 Status Report


Accrual reporting – recording the economic substance of transactions when they occur rather than when cash settlement occurs – is fundamental to good decision making, transparency and accountability. This summary report provides a picture of the quality of public financial information and the extent of IPSAS adoption around the world and uses the data as of October 2018.

Accountability index 2018 report cover

Investing in council housing


The government’s aim to build one million new homes over the next five years is ambitious, and requires investment. Our survey confirms that authorities with housing stock envisage challenges from the reduction in rental income which can be seen in reforecast business plans and warnings over financial stability.


Investing in flexible public services


There has been increasing confusion over the financial stability of the public sector. CIPFA looks at key areas that need addressing including Brexit, medium-term planning and flexibility in the use of resources.

BriefingPaperPreSpringBudget2017v2FINAL (1)

Leading in hard times


The guidance outlined in this report is tailored explicitly for the very difficult conditions public service leaders find themselves in, due to the global financial crisis, the subsequent recession and the reduction of the UK’s budget deficit.

Leading in Hard Times front cover

Leading internal audit in the public sector


The CIPFA Statement on the Role of the Head of Internal Audit recommends how the role operates in practice to deliver high quality internal audit leadership. The aim of this publication is to provide examples of how heads of internal audit are successfully working with their organisations to put the recommended principles into practice.

Leading internal audit principles into practice

Let's get together


In 2015, CIPFA held a series of roundtable discussions to identify potential obstacles to successful integration and how those might be overcome. The conclusions emerging suggest, if the best is to be made of such integration, both the Government and local health and social care players need to act now.


Looking forward: medium-term financial strategies in the UK public sector


Having an effective medium-term financial plan makes it easier for an organisation to manage funding fluctuations. This Insight says why financial planning is so important and the benefits it brings.


Measured resilience in English authorities


In July 2018, CIPFA developed a proposal to publish an index of resilience of English councils, designed to support the local government sector as it faces continued financial challenge.

CIPFA Briefing

More medicine needed: the health of health finances revisited


Much has happened, but has anything really changed since CIPFA published The Health of Health Finances in 2015? This Insight revisits the challenges facing NHS finances and offers possible solutions.


Moving ahead with integration


With integration emerging as the great hope for health and social care finances this insight looks at the conditions needed for assimilation to be successful.


Open book contract management: following the public pound


Half of the £187bn the government spends with third parties each year goes on contracted out services. CIPFA argues that the use of open book contract management would maximise the value obtained, share efficiency, strengthen corporate social responsibility and ensure transparency.


Performance tracker: data-driven analysis of the performance of government (2018)


Performance Tracker brings together more than 150 data series to provide a comprehensive picture of the performance of key public services. This third edition expands on our 2017 analysis. This report focuses on general practice, hospitals, adult social care, children’s social care, schools, neighbourhood services, the police, criminal courts and prisons.

Performance Tracker 2018 cover

Performance tracker: data-driven analysis of the performance of government (autumn 2017)


Performance Tracker provides a data-driven assessment of the government’s performance in one crucial area – running public services. This second edition focuses on GPs, hospitals, adult social care, schools, the police, criminal courts, prisons, neighbourhood services and UK visas and immigration.

Performance tracker autumn 2017

Performance tracker: data driven analysis of the performance of government (spring 2017)


Performance Tracker provides a data-driven assessment of the government’s performance in one crucial area – running public services. It focuses on five services: hospitals, adult social care, schools, prisons and the police.

CIPFA Performance Tracker

Place-based asset management: managing public sector property to support aligned local public services


An introductory guide to place-based asset management that presents the main concepts of a collaborative approach to managing property assets. It will help senior decision-makers in local public services to understand the drivers for collaboration on public property assets,­ evaluate their public estate and get started on a place-based asset management model of delivery.


Practical issues in the governance of clinical commissioning groups


This Insight is intended to give Clinical Commissioning Group members an introduction to best practice in governance.


Pre comprehensive spending review


Substantial cuts have affected the public sector since the Comprehensive Spending Review in 2010. This CIPFA Briefing looks to the 2015 Spending Review and highlights some of the main areas of concern and key financial risks facing public services in the medium term.


Principles for section 151 officers working with LEPs


The partnership between local enterprise partnerships (LEPs) and local authorities is an important one. This keystone outlines the principles the section 151 officer role for LEPs should meet when instilling good and proportionate financial governance.

Principles for S151 working with LEPs cover

Principles of effective communication in financial performance reporting


This guidance builds upon the work carried out by CIPFA as part of its Telling the Whole Story consultation of effective reporting and effective communication principles set out by the Financial Reporting Council as part of its reducing complexity project.

Effective Communication in Financial Reporting

Public financial management: taking responsibility


This document explains how and why CIPFA is building on its Fixing the Foundations initiative by promoting further collaboration between professional accountancy bodies.

PFM: Taking Responsibility front cover

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