TISonline Capital

This TISonline information stream is a detailed guide for all those involved in ensuring that local authorities have the use of sufficient capital assets to deliver their responsibilities efficiently and economically, with proper accounting practice and accountability to local taxpayers.

TISonline Capital provides strategic guidance on how to develop and apply a capital finance strategy, the procurement and management of assets, and the financing of local authorities’ capital expenditure within the prudential framework.

It is aimed at the senior officers and members responsible for making strategic decisions and recommendations in the area of capital procurement and utilisation, and those responsible for carrying out the local authority’s agreed policies. It covers all capital activities within local authorities except capital accounting.

TISonline Capital explains the principles behind the corporate capital strategy and the asset management plan, and provides practical guidance and best practice advice.

Coverage includes:

  • the Prudential Code and prudential indicators
  • MRP options
  • purpose and content of a capital strategy
  • options for obtaining the use of capital assets
  • acquisition of land
  • transfer of assets
  • partnerships
  • private finance initiative
  • capital expenditure.

About TISonline

This information stream forms part of TISonline, CIPFA’s online information resource for public sector finance practitioners. Our information streams cover the full range of financial and service functions of local authorities and other public service bodies, giving you a single point of access for essential, authoritative and comprehensive information and commentary on the topics that matter to you.

How to access this service

If your organisation already subscribes to this TISonline information stream, you can access it simply by registering and logging on at www.cipfa.org/tisonline using a work email address.

To set up a new subscription, complete the order form below and email it to E: customerservices@cipfa.org.


Subscribe and you’ll benefit from:

  • access for everyone in your organisation through a single subscription
  • regularly updated guidance by practitioners working in your sector
  • up-to-date information that keeps you informed on public sector finance issues
  • e-alert services to let you know when new guidance is available in your areas of interest
  • discussion forums for peer support, advice and sharing ideas.

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