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

Asset Management has been updated.


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. 


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, Financial Systems, has been added to the stream. This chapter identifies and describes the various financial systems that organisations put in place to assist their financial processes.

The NHS National Financial Framework chapter has also been updated to offer revised information on the wider financial context of healthcare funding in the UK, and provide new information on the NHS revenue budget in England for 2019/20.   

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. 


Under Recommended Practice, Fire and Rescue Services has been updated, with more detail on different types of Fire and Rescue Authority and expanding the section on Insurance Procurement.

A new chapter has been added on Social Care, looking at the various types of risk and insurance involved in the delivery of social care services.


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.


The Transaction Processes section has been updated to include more information on P2P solutions and processes, including points of consideration, purpose and benefits.

Treasury Management

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


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 2019/1367 has been added to Guide to the Council Tax England and Guide to the Council Tax Wales.

S.I. 2019/1367 The Magistrates' Courts (Amendment) Rules 2019 amends the Magistrates' Court Rules 1981 and come into force on Wednesday 1 January 2020.

Guide to the Council Tax Wales

Statutory Instrument 2019/436 (W. 104) has been added to the Guide to Council Tax Wales.

S.I. 2019 No. 436 (W.104) makes amendments to local government finance legislation, most notably to SI 2013/588 (W.67) [The Council Tax Deduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013].

Government Grants and Business Rates Retention

The Section 31 Grants chapter has been updated, and now includes new information on social care grants, the business rates Levy Account, road funding and the reimbursement of impact of tax changes under business rates retention.  

The Principles of Collection Fund Accounting chapter has also been given a refresh, with minor content updates throughout. 

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

A new section on the SEND inspection framework has been added to the Special Educational Needs and Disability chapter. Definitions for MST, Local Offer and Edge of Care have also been added to the Glossary.

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.


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


The chapter on Airports has been refreshed with new statistics on airport usage and the UK aviation industry, and updated information on local authority ownership of airports across the UK. A new section has also been added on sources of further information on this topic.

Charity Accounting and Financial Management

Charity Accounting and Financial Management has been updated.

Housing Association Finance

The Accounts chapter has been updated, including to outline changes between the Accounting Direction 2015 and the Accounting Direction 2019, and between the Housing SORP 2014 and the Housing SORP 2018.

Police and Fire

Police and Fire has been updated.

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 23 May 2019 are now live. 

Housing Associations and RSLs VAT

Housing Associations VAT has been updated.

Local Authorities and Similar Bodies VAT

The chapter on Making Tax Digital has been updated, providing an extract from the CIPFA VAT Committee's latest (4 July 2019) meeting's minutes on the topic. This is in addition to the earlier extracts from previous meetings, going back to March 2018.