Counter Fraud

The CIPFA Counter Fraud Centre's July 2020 newsletter is now available to view, alongside the centre's earlier newsletters going back to 2017.

Internal Audit

The Treasury Management chapter has been fully revised and updated, including more detail on risks and control measures in the Specific Audit Objectives section.

Local Authority Accounting

The following CIPFA publications have been added to the Local Authority Accounting stream:

  • The Prudential Code for Capital Finance in Local Authorities: Guidance Notes for Practitioners, 2018 Edition
  • Treasury Management in the Public Services: Guidance Notes for Local Authorities Including Police Authorities and Fire Authorities, 2018 Edition


Risk Management

A new Risk Appetite example has been added to the Example Strategies and Policies chapter, credited to Tilia Solutions. It was originally developed from a risk appetite by the Good Governance Institute for the NHS. 

Asset Management

All four chapters in the Background and Organisational Structures part have been updated:

Legislative Requirements and Government Guidance provides an overview of the most important sources of requirements and guidance for public sector asset managers.

Data and Records: Getting the Basics Right highlights the importance of an up-to-date asset register and what it should contain and covers requirements under the government’s data transparency policy.

International Financial Reporting Standards explains the requirements of IFRS that are relevant to asset management, covering asset categorisation, disclosures, revaluations, componentisation and leases.

The Role of Asset Management in the Organisation examines how asset management can benefit an organisation's corporate strategy.

Budgeting

Additional information on the objectives of budgeting has been added to Definition and Objectives of Budgeting.

Capital

All chapters in the CIPFA Guidance part of the Capital stream have now been brought up to date, including CIPFA Publications, Capital Finance, Treasury Management and Technical Advice

Financial Management and Corporate Governance

A new chapter, Corporate Governance in Central Government, has been added to the stream to provide an up-to-date summary of the corporate governance arrangements in central government departments.

Human Resources

The Equality and Diversity chapter has been updated to include information on the government's Access to Work scheme and Discrimination Compensation, as well as additional information on The Equality Act 2010.

ICT and Business Transformation

The Glossary has been fully revised and updated to be more relevant and user-friendly. 

Insurance

The chapters on Engineering Insurance and Events have now been updated and streamlined. Events now includes more information on safety advisory groups.

Pensions

LGPS Reform and Review and Benefits have been updated with regards to recent case law developments, including McCloud. Managing Investments also now includes more detail on procurement legislation, and Accounting on the impact of COVID-19.

Procurement

The chapter on Implementing Social Value in Public Sector Finances has been restructured and updated, to provide further clarity and detail on the requirements of The Public Services (Social Value) Act 2012 and how the Act is being implemented. Practical examples of how social value can be measured and applied, including a case study and diagrams, are now included within the chapter.

Treasury Management

The Treasury Management Panel Bulletins chapter has been updated to include the CIPFA bulletin on Treasury and Capital Management.

Charging

Charging Practice in Education has been updated to provide an overview of the main areas where charges are made, where charges cannot be made, and the relevant legislation and guidance.

Guide to the Council Tax England

Statutory Instrument 2020 No. 133 has been added to Guide to the Council Tax England.

S.I. 2020 No. 133, which was laid before Parliament on 14 February 2020 and will come into force on 12 March 2020, amends the Council Tax and Non-Domestic Rating (Demand Notices) (England) Regulations 2003 (S.I. 2003/2613) (“the 2003 Regulations”) in relation to non-domestic rating demand notices only. 


Guide to the Council Tax Wales

Statutory Instrument 2020 No. 16 (W2) has been added to the Guide to Council Tax Wales.

S.I. 2020 No. 16 (W.2) makes amendments to the Council Tax Reduction Schemes and Prescribed Requirements (Wales) Regulations 2013.

Government Grants and Business Rates Retention

A new chapter Police Funding in England and Wales for 2020/21 has been added to the stream. The chapter covers grant allocations for police funding for 2020/21, including the general grant and the various specific grants. It shows how the funding is broken down between sources and the allocations to individual bodies, and also discusses funding for Operation Uplift.

Local Taxation

The Discounts and Reliefs chapter has been updated to include an amendment to Section 11B of the Local Government Finance Act 1992.

A new chapter titled 'Impact of Personal Insolvency on Debt Collection' has been created, which details the three different methods of personal insolvency and the implication this has on council tax collection. 

An explanatory note has been added to Business Rate Supplements to provide additional context to the current situation regarding the provision of business rate supplements.

Adult Social Care and Health

COVID-19 and Adult Social Care has been updated to include recent government guidance on Care Act easements for local government.

Childrens Services

Introduction to Social Care has been updated to provide an introductory overview of children’s social care and explain the basis of an effective child protection system, with emphasis on the Children Act 1989.

Children and Family Support and Intervention Services has been revised to offer an up-to-date analysis of the services available to support children and families in crisis and the legal background to the establishment of these services.

A new chapter discussing Children’s Services and the Impact of COVID-19 has been added to the stream.

Environmental Services

A new chapter titled 'Effects of COVID-19 on the Demand for Waste Management Services' has been created to outline changes to waste services as a consequence of COVID-19 and the subsequent lockdown.

Leisure and Cultural Services

The Latest Publications page has been updated with recent news in relation to arts and leisure, including information about the local government income compensation scheme and local authority initiatives to support the creative industries.

Local Authority Housing

The Housing and Planning Act 2016 chapter has been refreshed throughout, and now includes updated information on deregulation of housing associations in Scotland, Wales and Northern Ireland, the National Audit Office's report on starter homes and more.  

A new section on responses to consultations and further developments has been added to the Housing White Paper chapter.

Planning

A new chapter, Brownfield Land Registers and Permission in Principle (England) has been added to the stream. This chapter outlines what a brownfield register is and what it should contain, and also identifies when permission in principle can be secured and the process for securing it. The implications involved for landowners and local planning authorities are also discussed.

Transport

COVID-19 – Impact on Transport has been updated to reflect recent funding announcements and guidance. It also now includes more detail on devolved arrangements in Scotland and Wales.

Charity Accounting and Financial Management

Charity Accounting and Financial Management has been updated.

Housing Association Finance

The Value for Money chapter has been updated. The chapter establishes the importance of value for money for housing associations and outlines best practice.

Rental and Associated Income has also been brought up to date, with a full review and the addition of a new Housing Association Initiatives section.


Police and Fire

A new chapter Police Funding in England and Wales for 2020/21 has been added to the stream. The chapter covers grant allocations for police funding for 2020/21, including the general grant and the various specific grants. It shows how the funding is broken down between sources and the allocations to individual bodies, and also discusses funding for Operation Uplift.

Social Enterprise

Social Enterprise has been updated.

Education VAT

The stream is receiving a complete review. Here, the chapters under 'Further Education' and 'Local Authority Schools and Academies' have been reviewed and updated – 15 chapters in total, including Business Status of Colleges, Institutions etc and Education Franchising in the former, and Business/Non-Business: The VAT Status of Schools and Voluntary Aided and Maintained Schools in the latter.

Health VAT

The minutes from the HFMA VAT Technical Sub-Committee on 14 May 2020 are now available.

Housing Associations and RSLs VAT

The stream is receiving a complete review. Here, the chapters under 'Introduction to VAT' have been reviewed and updated – five chapters in total, including Appeals, How the VAT System Works, and Records and Accounts.

Local Authorities and Similar Bodies VAT

There are two updates on the topic of Making Tax Digital: one on Records and Accounts (see 'General' and 'VAT returns') and another on digital links deferral.

PAYE and National Insurance

The stream is receiving a complete review. Here, the general guidance to PAYE and NI chapters have been updated – eight chapters in total, including General Principles, Large Employer Compliance Reviews and Interest and Penalties.