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 Health and Safety Audit has been thoroughly revised to clarify how internal audit can help an organisation maintain good controls over health and safety processes.

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.


The Capital Expenditure Budgets chapter has been refreshed throughout to provide up-to-date information on the definition of 'capital', key issues involved in developing a capital programme and the system of financing capital integral to the formulation of the programme. The update also includes a new section on the requirement for local authorities to put in place capital strategies from April 2019.  

The Financial Planning chapter has also been updated to reflect the financial planning guidance laid out in CIPFA’s Financial Management Code.


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

Financial Control has been updated throughout. The chapter now discusses CIPFA’s Financial Management Code with regard to financial control, and includes new sections on whole of government accounts and risk management and additional information on the role of the CFO, accountability of members of the electorate, local government political structure and more.

Audit, Inspection and Review has also been refreshed with revised information on external audit in local government and the National Audit Office’s consultation on the Code of Audit Practice.

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. 


A Covid-19 Briefing Note has been added to the stream, with a link to ABI guidance.

The Case Law chapter has also been updated with details of a recent case.


Under Pensions, the chapter on LGPS Asset Pools has been updated for the current position as at February 2020. Strategies and Policy Statements now includes more information on annual reports, and Accounting contains a new section on pre-funding.


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.


The Library Services Introduction and Background, Income and Usage and Charging Practice chapters have all been updated and refreshed throughout to reflect the 2018/19 CIPFA library statistics.

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, Settlement 2020/21 – England has been added to the stream. This chapter highlights the key aspects of the final local government finance settlement for 2020/21, including the headline figures showing total aggregate external finance and the settlement funding assessment totals across each of the five funding streams compared with the 2019/20 totals.  

The Capping and Council Tax Referendums chapter has also been updated with the referendum principles for 2020/21.

Local Taxation

The section on National Non-Domestic Rates has been updated to include new relevant legislation within the NNDR Billing and Collection chapter as well as an updated guide on completing an NNDR1 Form

Additions have also been made to the Exemptions chapter to include Exemption Class X, as well as a summary of Adult Social Care Authorities within Setting the Council Tax.

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

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

Libraries has been thoroughly updated to reflect recent developments in the provision of library services. It also includes some key findings from the 2019 CIPFA library statistical release.

Local Authority Housing

The Housing Finance in Wales chapter has been refreshed throughout to reflect updates to the Welsh Government’s homelessness strategy, provision of affordable housing and rent policy. The chapter has also been updated to reflect the abolition of the right to buy in Wales.


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


Introduction to the Transport Debate and Transport and Regeneration have been updated with more information around current transport behaviours and accessibility. A new case study has also been added to Customer Information.

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

The Police: Finance chapter has been restructured and refreshed throughout. The update includes a new introductory section offering an overview of the current structure of the policing system and a new section on Home Office reallocations, plus revised information on sources of revenue funding and capital arrangements.

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 January 2020 are now live.

Housing Associations and RSLs VAT

Housing Associations VAT has been updated.

Local Authorities and Similar Bodies VAT

The CIPFA VAT Committee Minutes from the 5 March 2020 meeting have been added to the stream.