Counter Fraud

Introduction to Counter Fraud outlines the aims and objectives of the TISonline Counter Fraud information stream, various counter fraud services offered by CIPFA and other important developments in local government.

Internal Audit

The chapter on Payment Systems has been updated to clarify recent developments in how cheques are processed. Insurance has also been updated and condensed, and both chapters now show key risks and controls for internal audit in tabular format.

Local Authority Accounting

The following documents are now available to download:

  • Code of Practice on Local Authority Accounting in the UK 2018/19
  • Code of Practice on Local Authority Accounting in the UK: Guidance Notes for Practitioners - 2017/18 Accounts
  • Disclosure Checklist for 2017/18 Accounts
  • Service Reporting Code of Practice for Local Authorities 2018/19

Risk Management

Three new Risk Categories examples have been added to the 'Risk Management Case Studies, Examples and Tools' chapter.

Asset Management

The Sustainability chapter has been updated throughout, and now includes information on the UN Sustainable Development Goals, plus the UK government and local government responses to the establishment of these goals.  

The update also includes new information on climate change and sustainable construction.

Budgeting

The Local Government chapter has been refreshed throughout, and now includes two new sections: Impact of Funding Reductions, Business Rates Retention and the Fair Funding Review and Impact of Leaving the EU.  

The update also includes additional information on the Local Government Acts, the adult social care precept, national and local service indicators and other aspects that influence budgeting in local government. 

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

The CIPFA Publications chapter has been refreshed throughout to provide an up-to-date repository of guidance on the financial management and governance theme.

Human Resources

Data Protection Policy provides a guidance outline and model of good practice for data protection. CIPFA is grateful to Newcastle City Council for providing this policy as an example. 

ICT and Business Transformation

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

Insurance

Two new chapters have been added to the Insurance stream under Recommended Practice, in relation to Commercialisation and Medical Malpractice Insurance. The chapter on Commercialisation outlines the different insurance issues to be considered when undertaking any form of commercialisation project, while the chapter on Medical Malpractice Insurance explains how this may be relevant to public sector organisations, particularly in relation to social care provision.

Pensions

The Pensions stream has been fully reviewed and updated, including new information on the PWC report on academies in the LGPS in the Introduction, recent developments in the McCloud case under LGPS Reform and Review, and detail on the FRC Stewardship Code for 2020 under Managing Investments.

Procurement

The chapter on Procurement Fraud has been updated to include more information on the different types of procurement fraud, cybercrime and how to spot and prevent procurement fraud.

Treasury Management

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

Charging

The Current Scope of Charges in Local Government chapter has been updated to include new statistics on sales, fees and charges as a percentage of total revenue expenditure and income by local authorities in England for 2017/18. The update also includes additional statistics on sales, fees and charges as a percentage of income (excluding grants) by local authorities in England for 2004/05 to 2017/18. 

Guide to the Council Tax England

Statutory Instrument 2020 No. 21 and 23 has been added to Guide to the Council Tax England.

S.I. 2020 No. 21 makes amendments to the Council Tax (Demand Notices) (England) Regulations 2011, and No. 23 serves as an Explanatory Memorandum to The Council Tax Reduction Schemes (Prescribed Requirements) (England) (Amendment) 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 Pooling and Business Rates Retention Pilots chapter has been updated with the business rates pools that will continue in 2020/21.

The Section 31 Grants chapter has also been given a minor refresh to reflect the details of the provisional local government finance settlement that relate to social care grants and Former Independent Living Fund recipient grant. 

Local Taxation

A new section on council tax discretionary discount has been added to the 'Locally Determined Reductions' section in Discounts and Reliefs in Local Taxation, providing information on council tax exemptions for young care leavers.

Adult Social Care and Health

The chapter on the Care Act 2014 has been updated to outline the funding allocations for the Better Care Fund for 2019/20.

The King's Fund Quarterly Monitoring Report for July 2019 has been added to the chapter How is the NHS Performing?

Childrens Services

The Dedicated Schools Grant chapter has been updated to reflect recent changes to funding. 

Services for Care Leavers has also been refreshed to outline the key elements of the Children and Social Work Act 2017 with regard to supporting care leavers. Information on the corporate parenting principles and funding to deliver the government’s rough sleeping strategy has also been added to the chapter. 

Environmental Services

A new chapter 'Local Low Carbon Energy Projects' has been created, a merger of the Local Energy Projects and Low Carbon Energy chapters. This now provides more clarity on the issue under one concise chapter title.

Leisure and Cultural Services

The Foreshores section has now been revised and updated. 

Local Authority Housing

The Rents and Charges chapter of the stream has been updated with a new section that offers an overview of the government’s social rent policy from 2020/21 to 2025/26. 

The Disposal of Local Authority Housing Assets chapter has also been refreshed to provide additional information on the use of disposal proceeds.

Planning

A brand new chapter, The Planning System in Scotland, has been added under Policy and Legislation.

Transport

Air Quality Implications of Transport has been fully updated with the latest statistics on air pollution, vehicle emissions and the government air quality strategy. The section on Road Transport Pollutants and Effects highlights the health consequences of particulates, which are generated by tyre and break wear and the road surface as well as vehicle exhausts and can severely affect the health of children.

Charity Accounting and Financial Management

Charity Accounting and Financial Management has been updated.

Housing Association Finance

Deloitte has reviewed and updated the Value Added Tax chapter on behalf of CIPFA and the National Housing Federation. The chapter includes a guide to the registration process and the responsibilities of housing associations, and highlights areas of complication that housing associations might encounter. The later sections cover the treatment of self-discovered errors, mistakes and discovery assessments made by HMRC, and outline the appeals procedure and HMRC’s approach to dealing with tax avoidance.​


The chapter Right to Buy and Right to Acquire has been updated, providing a summary of the government’s intention to extend the right to buy to housing association tenants, through a voluntary agreement reached with the sector, and there is also a brand new section on Right to Shared Ownership. (This chapter was formerly just named Right to Buy.​)

Police and Fire

Income Generation and Charging for Police Services has been updated with links to the latest guidance on charging for police services and mutual aid cost recovery.

Social Enterprise

Social Enterprise has been updated.

Education VAT

Education VAT has been updated.

Health VAT

The minutes for the HFMA VAT Technical Sub-committee meeting on 26 September 2019 are now live.

Housing Associations and RSLs VAT

Housing Associations VAT has been updated.

Local Authorities and Similar Bodies VAT

Within the chapter on Social Services, the section on Adoption Services has been updated to include detail on adoption support funds.