Responding to COVID-19: insight, support and guidance
More and more authorities are entering into or considering alternative service delivery models as part of the transformation agenda but are unsure of the financial reporting and financial management implications of this.
This event considered the accounting requirements of collaborative arrangements using worked examples but also considered many of the other financial aspects such as budgeting, monitoring, pension cost implications, TUPE, State Aid and Transfer Pricing.
The October Hot Topics Series covered the accounting for subsidiaries, associates and joint ventures. This event considered the wider accounting for the collaborations falling outside of the group accounts scope ie joint operations and other collaborative arrangements. It also considered the process of how to choose different delivery models and vehicles and the financial management consequences that apply to all of these different service delivery models such as pensions, taxation and charging. The event also focused on what can be learned from authorities that have already gone down these routes, incorporating several case studies to consider the challenges, opportunities and risks they faced.
The materials from these events, including the worked examples and suggested approaches can be accessed here.
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