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 Schools chapter has been fully revised and updated, including extracts from government guidance on the schools financial value standard as published in 2021.

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

Example Risk Registers has been updated with a fresh example and now explores further undertaking and updating risk registers in the digital age.

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 Budgeting for Reductions in Public Spending chapter has been updated to showcase several examples of actions councils are taking to address budgetary shortfalls as the pandemic continues to cause challenges across the public sector.


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 Fraud, Bribery and Corruption chapter has been updated in light of events in this area of governance during and as a result of the pandemic. It also touches on the latest updates to the Annual Fraud Indicator and the future of tackling fraud in an increasingly digital world.

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. 


The Police chapter has been updated to clarify the role of the police and crime commissioner and the impact of the Riot Compensation Act 2016. The chapter on Natural Hazards has been refreshed and now includes reference to the COVID-19 pandemic.


The Pensions stream has been fully revised and updated. Significant updates include detail on the recent Public Service Pensions and Judicial Offices Act under LGPS Reform and Review, anticipated developments for the forthcoming 2022 Pensions Regulator Code of Practice under LGPS Governance and the impact of international sanctions and restrictions on Managing Investments.


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 Schools chapter has been updated to reflect guidance on the establishment of academy schools and the latest schools revenue funding operational guidance and also covers the introduction of the schools financial benchmarking tool.

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.


Sources of Transport Funding has been revised to include details on funding sources following the UK's departure from the EU. Street Works by Third Parties includes a new section on lane rental reflecting government guidance published in 2021.

Charity Accounting and Financial Management

Charity Accounting and Financial Management has been updated.

Housing Association Finance

The Regulation chapter has been fully revised and updated. Significant changes include an overview of the Social Housing White Paper in the Introduction, and updated standards in the Regulatory Framework 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 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

Minutes of the latest CIPFA VAT Committee meeting on 3 March 2022 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.