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 chapters on Provision of Internal Audit and Shared Services and Outsourcing have been fully updated to give a detailed view of internal audit of shared services, and internal audit itself as a shared service, including detail on different models and real-life examples.

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 Financial Devolution in England chapter of the stream has been updated to include a number of new sections, such as sections covering the developments under the 2010-15 coalition government and the emerging debate on English devolution.

The Budgetary Models and Corporate Governance and Regulatory Framework chapters of the stream have also been refreshed to provide additional information on contingency budgeting and performance/outcomes based budgeting. The updates also include further information on corporate governance and regulatory framework in Scotland and ethics for finance directors and officers.


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 has been added to the Financial Management and Corporate Governance stream: Financial Management in Central Government.

The chapter offers an overview of financial management in central government. It identifies the key stakeholders, describing their roles and responsibilities, and outlines the fiscal and spending framework of central government. 

Human Resources

Employee Relations seeks to provide practical advice on the following aspects of employee relations: individual employment rights, trade union rights and obligations, employment tribunals, bargaining machinery and procedures.

Lone Worker and Personal Safety Policy provides a model of good practice for lone worker arrangements. CIPFA is grateful to Dorset HealthCare 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. 


The chapter on Pecuniary Loss has been refreshed, including updates to the section on chancel liability for legislative developments.


The Pensions scheme has been updated to address the implications of recent developments in the McCloud and Sargeant legal cases. Details can be found under LGPS Reform and Review of Public Sector Pensions and Benefits, and information on the accounting implications under Accounting.


The Procuring Shared Services section has been moved under Policy and Governance and updated. It gives an overview on procuring shared services and touches on TUPE (Transfer of Undertakings (Protection of Employment) Regulations) and pension issues.

The Planning section looks at the formulation of a procurement strategy and how it can be put into practice and has been updated in line with current guidelines.

Using SMEs and VCSE Organisations in Procurement (renamed) now includes information on VCSEs as well as a new section on Civil Society Strategy.

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

Guide to Council Tax England has been updated, with Statutory Instrument 2018/25 having been added.

Guide to the Council Tax Wales

Guide to Council Tax Wales has been updated, with Statutory Instrument 2019/431 (W. 100) and Statutory Instrument 2019/432 (W. 101) having been added.

Government Grants and Business Rates Retention

A new chapter, Police Funding in England and Wales for 2019/20, has been added to the stream. This chapter covers grant allocations for police funding for 2019/20, including the general grant and the various specific grants. It also offers an overview of the 2019 spending review in relation to police funding. 

The Pooling and Business Rates Retention Pilots chapter of the stream has been updated to include additional information on 2019/20 pilots and new information on 2020/21 pilots. 

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

New terms with accompanying definitions have been added to the Glossary, such as Social Work England, corporate parent, family group conference and more. Definitions of existing terms have also been revised and updated.

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 chapter on Financial Planning has been updated, particularly on the matters of sensitivity analysis and the format of plans.

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.