Counter Fraud

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

Internal Audit

Benchmarking has been revised to include more detail on the advantages and disadvantages of benchmarking, and how it can be used in relation to internal audit.

The chapter on Local Government has been fully updated and incorporates some preliminary notes on how the COVID-19 pandemic has impacted local authorities.

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.


The case study on partnership working in Islington and the information on community budgets and the Troubled Families Programme in the Cross Sectoral Budgeting Issues chapter have been revised.


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

Case Studies: Value for Money has been updated to include a new section comparing the value for money initiatives of Luton Borough Council and Kent County Council. A new case study has also been added to the chapter on Cumbria County Council’s early payment of providers value for money initiative.

Annual Governance Statement: Central Government has been brought fully up to date to explain the role of the governance statement in central government bodies’ accounts and outline the role played by the audit and risk assurance committee in assessing its robustness.

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. 


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


The entire Pensions stream has been reviewed and streamlined, to provide all necessary information on the Local Government Pension Scheme. All guidance has been brought up to date for May 2020.


The chapter on Contract Negotiation has been updated to include more information on award procedures under the The Public Contracts Regulations 2015 as well as further clarity on procurement laws once the UK has left the European Union.

Treasury Management

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


Local Authority Housing Rents has been brought fully up to date to explain the rules that govern the setting of rents for local authority housing in England, and to offer guidance on affordable rent, supported housing rent and pay to stay.

Service Charges has been updated to provide an overview of the current requirements relating to service charges for leaseholders within local authority properties and for tenants.

Other Housing-Related Charges has also been revised throughout to provide up-to-date guidance on the other main areas where local authorities have powers to apply charges, apart from dwelling rents and service charges.

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

A new chapter has been added containing links to CIPFA guidance on COVID-19 and Adult Social Care in light of the coronavirus pandemic.

Links have also been added under Sources of Information to the CIPFA and HFMA Guidance for CFOs and Glossary.

Childrens Services

Two new sections, Service Pupil Premium (SPP) and Year 7 Literacy and Numeracy Catch-Up Premium have been added to Education Funding. The information on free school meals supplementary grant in the chapter has also been revised.

Environmental Services

The chapter on Cemeteries, Crematoria and Mortuaries has been updated to include recent environmental legislation regarding burials and groundwater pollution, as well as updated statistics on cremation charges and operational data.

Leisure and Cultural Services

The Latest Publications page has been updated with recent news in relation to arts and leisure, including some initial findings around the effects of lockdown on health and wellbeing.

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.


Sustainability has been thoroughly updated throughout. The National Planning Policy Framework information has been revised and new information has been added on climate change, environmental impact assessment, the UN Sustainable Development Goals and the 25-Year Environment Plan.


The chapter on Local Transport Plans in England has been revised to reflect current practice on the development of LTPs, including timespans, performance indicators, and liaison with central government.

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

Education VAT has been updated.

Health VAT

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

Housing Associations and RSLs VAT

Housing Associations VAT has been updated.

Local Authorities and Similar Bodies VAT

Five changes have been made to the stream:

There are details on Electric Vehicle Charging, including factoring in where there is a supply of parking and either off-street or on-street parking.

Reacting to COVID-19, HMRC has announced a further extension to the digital links requirement for Making Tax Digital for VAT provisions, from April 2020 to April 2021.

There is an update the guidance on Errors and Adjustments to reflect changes to consideration after VAT has been accounted for.

Also there is an update the guidance on Aids for Disabled and Elderly Persons regarding VAT on lost space of bathroom and washroom conversions for disabled people.

Finally, there are details on the VAT on Remedial Works to Cladding.