Public services in Wales


This CIPFA Briefing explains how public resources are used to provide services for the people of Wales. It highlights the importance of strong public financial management, looks at the prospect of future devolved taxation powers and emphasises the need for a clear and transparent financial framework and powers to properly manage Welsh public resources.

Reality check: next steps in developing sustainability and transformation plans


The NHS planning guidance set out the notion of sustainability and transformation plans (STPs) in 2015. This Insight gives an analysis of the 44 STPs submitted in February 2017.

Housing associations right to buy


The extension of Right to Buy into the housing association sector will potentially have wide reaching implications not just for housing associations but also local authorities. This CIPFA Briefing explores the potential impact of the government’s plans.

Scotland's future in the balance


This report considers what a balance sheet for the devolved Scottish public sector might look like and examines the questions around Scotland’s financial position and future financial sustainability.

Internal Audit Engagement Opinions: Setting common definitions


This report considers the use of opinions on engagements completed by internal audit, as there is currently no common definition or standard framework for audit opinions. CIPFA's Internal Audit Special Interest Group have compared practice across a range of UK public sector internal auditors and summarised their conclusions.

Setting common definitions

Sharing the gain: collaborating for cost effectiveness


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.

Skilled up: what the finance leader needs to know


There are many reasons to celebrate the resilience, inventiveness and effectiveness of the finance community who have coped admirably with almost a decade of austerity. This report offers some reflections on the financial leadership challenge arising from this environment.

Sorting the plans


CIPFA examined the first nine of the 44 Sustainability and Transformation Plans submitted in October 2016 to be publicly released to see how the STPs were shaping up and if integrated working would do more to help make them a success.

Specification for carrying out condition surveys


This free publication will help with the procurement of property condition surveys.

Stepping stones to accrual accounting: the transition from cash to accrual accounting


The transition from cash to accrual accounting is a key part of strengthening public financial management. This keystone goes through the issues and risks involved in a transition process and the tools an organisation needs to take implementation forward.

Talent Management in Government Finance


There is an increasing focus on attracting and retaining the best finance professionals working in governments around the world. This report kicks off the conversation about talent management strategies and provides an initial evidence base from which we can start to develop a truly sustainable workforce in financial management. In collaboration with the International Colloquium on Financial Management for National Governments.

Talent management in government finance

Talking about tomorrow


Local government is at a turning point. Councils are starting to reinvent the way essential local services are delivered while grappling with spending cuts on a scale never before experienced within the public sector. How can councils develop a viable and stable future?

Telling the Whole Story


The theme of this paper is that it is the individual council that is best placed to determine how it will communicate with and interact with its stakeholders.

The art of local government reorganisation


This briefing paper follows CIPFA's The Art of Reorganisation webinar at the end of June 2021 and precedes a publication of the same name due later this year.

CIPFA report on the art of local government reorganisation

The case for commissioning and procurement transformation in English local government


There have been unprecedented cuts in public service expenditure which means organisations have to become smarter in commissioning, procuring and then managing the resultant contracts. This Insight gives CFOs the questions to ask to ensure successful procurement processes are in place.

The case for reform: developing a council tax fit for the 21st century


In the face of intense financial pressure and soaring demand, the local government sector has innovated relentlessly and proved itself capable of creativity, collaborative working and simply doing more with less. Against that backdrop local taxation has taken on a new prominence. This insight considers the options for reform against the needs of councils to find sources of revenue.

The case for reform

The CIPFA FM Model: assessment of financial management in public service organisations


Good financial management is a key corporate discipline and a feature of successful organisations. CIPFA believes that applying the CIPFA FM Model will help ensure robust financial management arrangements, shaped to support your organisation in the challenging times ahead.

The future financial sustainability of health and social care


A briefing from the Healthcare Financial Management Association (HFMA) in response to the government's Health and Care Bill.

The future financial sustainability of health and social care

The levy, apprenticeships and the public sector


This CIPFA Insight looks at the way the public sector could be affected as the Apprenticeship Levy goes ahead and includes concerns and opportunities voiced by focus groups of public sector leaders held by CIPFA in late 2016.

The long downturn


This publication provides a commentary on the current state of the UK economy. Beginning with the growth forecasts, ambitions and policies set by the Coalition Government in 2010 it moves on to what needs to happen in the future, concluding that the worst may still be yet to come.

Showing 81-100 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.