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 chapter on Process Mapping has been fully revised to provide an up-to-date guide on constructing process maps, including relevant examples. The chapter on Academies Assurance also now incorporates the key risks involved in the academy transfer process, along with suggested controls.

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.


Updates have been made to the Introduction to Budgeting and Public Sector Budgeting Theory and Strategy chapters to reflect the impacts of COVID-19 on budgeting provision. The Editorial Board and CIPFA Publications chapters have also been updated.


The chapter on Obtaining the Use of Capital Assets has been refreshed to include more detail on current funding streams, recent legislation and the introduction of IFRS 16, anticipated for 2022/23.

Financial Management and Corporate Governance

The Internal Trading Operations chapter has been updated to expand on compulsory competitive tendering and now also explores outsourcing in the last decade.

Human Resources and ICT

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. 


A new chapter has been added on E-bikes and E-scooters. This covers the current legislative position on the legal use of these vehicles, anticipated changes in light of current trials, and the relevant insurance risks and mitigating risk management measures.

Case Law has also been updated with a recent case of relevance to the area of local authority highway maintenance.


The Pensions stream has been fully revised and updated. Significant updates include the current position section under LGPS Asset Pools, an update on governance reports under Benchmarking and Inter-fund Comparisons, the effects of the Pension Schemes Act 2021 on Managing Investments and new content on pension scams under Scheme Administration.


The chapter on Performance Management has been updated to provide further detail and clarity on different factors to consider during the benchmarking process, as well as when developing different types of Key Performance Indicators.

The Public Sector Operating Framework within the Policy and Governance chapter has also been updated with further information on ownership, communication and compliance of procurement policies.

Treasury Management

The Current Consultations page has been updated for the second stage of consultations on the Prudential Code and Treasury Management Code. The consultations close on 16 November 2021, with the updated Codes due to be published before the end of the year.


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.1206  has been added to Guide to the Council Tax England. 

No.1206 refers to The Greater London Authority (Consolidated Council Tax Requirement Procedure) Regulations 2020.

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

The Introduction to Government Grants and Business Rates Retention chapter has been updated to reflect changes to the stream's structure, and the Section 31 Grants chapter has been reviewed in light of grant funding changes during the COVID-19 pandemic.

Local Taxation

The chapter on COVID-19, The Collection Fund and Council Tax Reduction Schemes (Council Tax Support) have been updated to reflect recent changes to legislation in light of the COVID-19 pandemic, such as the collection fund deficit, the hardship fund and the closure of the Small Business Grant Fund Scheme.

The Accounting for NNDR chapter has also been reviewed and updated to remain current up until 31 March 2020.

Adult Social Care and Health

The chapter on Future-Focused Finance, the NHS initiative for finance professionals to influence decision making in support of high-quality patient services, has been updated. 

The chapter on Planning within the NHS has also been updated to reflect the impacts of the COVID-19 pandemic on planning practices throughout the last year and expected changes for 2021/22 onwards. In addition, it now contains an overview of the 2019 NHS Long Term Plan.

Children's Services

The Glossary and any chapter referencing MHCLG (now DLUHC) have been updated to reflect this change of name. The Glossary also now reflects the Troubled Families Programme's change of name to the Supporting Families Programme, and as a result, the Children and Family Support and Intervention Services chapter is currently under review.

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 Archives and Record Management page has been refreshed with support from The National Archives, to represent current best practice in this field. 

Recent news items have been added to the Latest Publications page, including the outcome of the first round of the Cultural Recovery Fund allocations.

Local Authority Housing

The chapter on Circular 8/95 has been replaced by HRA Ringfence Government Guidance, as Circular 8/95 has been superseded by this new advice. The Recent Developments and Homelessness chapters have also been updated and include COVID-19-related developments in the housing sector.


Information on the situation in Scotland and Wales has been added to Land Registers and Permission in Principle. The chapter covers what a land register is and what it should contain, and identifies when permission in principle can be secured and the process for securing it. 

A new chapter, Neighbourhood Planning (England), has been added to the stream. This chapter offers a summary of the key features of neighbourhood planning.


COVID-19 – Impact on Transport has been revised and updated for latest developments across all sections. The 'Direction of Travel' sections have also been updated under Railway Administration and Railway Investment to reflect the current situation.

Charity Accounting and Financial Management

Charity Accounting and Financial Management has been updated.

Housing Association Finance

The chapter on Development Activities has been fully revised and updated to include reference to the Affordable Homes Programme 2021–26 and other relevant recent developments.

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 meeting on 24 September 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

The Minutes of the CIPFA VAT Committee meeting on 1 July 2021 have now been published.

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.