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

A new chapter has been added to the Internal Audit stream, covering the Scottish Government. This gives an overview of the structure and functions of the Scottish Government, with detail on the role of the internal audit directorate within a devolved context. 

The Training and Continuing Professional Development section has also been updated and refreshed. 

Local Authority Accounting

A new CIPFA Bulletins section has been added to Local Authority Accounting. CIPFA Bulletin 01: Closure of the 2017/18 Financial Statements covers the closure of accounts for 2017/18 and provides further guidance and clarification to complement the 2017/18 Code Guidance Notes. It addresses frequently asked questions and other issues that have arisen since the publication of the 2017/18 Code Guidance Notes.

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 chapters Basics of Budgeting and Public Sector Budgeting Theory and Strategy have both been updated.


Within the Capital stream, the MRP Options section has been updated to highlight some legality issues around different approaches to MRP. New content was also added to the Purpose of a Strategy section on risk, devolution and collaboration. The Private Finance Initiative (PFI) section has now been archived. 

Financial Management and Corporate Governance

The Standards of Conduct and Governance in the NHS chapter has been updated.

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

ICT Strategy is written for non-IT specialists and explains the role and content of an ICT strategy. It has been updated in light of the GDPR.


Under the Insurance stream, the Contracts and Contractors section has been updated and revised. It now includes detail on how contracts should set out indicators of financial difficulties. 


The following chapters in the Pensions stream have been updated to represent the latest developments in the field: Scheme Administration, Accounting, Audit, Risk Management and Other Public Sector Schemes


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

Treasury Management has been updated.


Introduction to Charges for Housing explains the role of local authorities in this area. It has been updated to include statistics on local authority housing revenue account income and income per dwelling in 2016/17.

Local Authority Housing Rents has been updated to reflect announcements on future rent policy from 2020, reversal of plans to introduce the LHA cap for social housing, and the government's plans for a new model to fund supporting housing.

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 section on Growth Deals has been added to the Introduction to Specific and Special Grants chapter.

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 Better Care Fund (BCF) is a programme spanning both the NHS and local government which seeks to join up health and social care services. This new section provides an overview of the BCF, including a summary of the latest funding position for 2018/19.

Childrens Services

Further detail has been added to the 'Funding of UASC' section on the Unaccompanied Asylum Seeking Children chapter.

Environmental Services

The chapter on Alternative Fuels for Road Transport has been updated and now also includes a section on hydrogen fuelled engines/fuel cells.

Recent regulatory changes have been summarised in the sections on Air Pollution, Noise Control and Contaminated Land.

Food Safety has been updated with reference to the November 2017 Food Law Practice Guidance (England) and other relevant legislation and programmes, and now also includes a section on Port Health in relation to food safety.

Leisure and Cultural Services

Community Asset Transfer has been updated and includes the transfer of capital assets from local authorities to community and voluntary organisations, charities and social enterprises as an option for local authorities.

Archives and Record Management provides an introduction to archives, outlining their purpose and the main operational and management issues to be considered when running an archives service.

Local Authority Housing

A new section, Recent Developments, has been added under current affairs. It highlights developments in this sector including changes in government, policy and regulation as well as recent publications and relevant initiatives. Also summarises recent developments relating to the Grenfell Tower fire and the new cladding remediation fund.

The Glossary has been updated to include changes in terminology, governmental structures and new legislation.


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


The section on Facilitating Rail and Water Freight has been updated to give new detail and guidance on waterborne freight. 

Charity Accounting and Financial Management

Charity Accounting and Financial Management has been updated.

Housing Association Finance

The Supported Housing Funding chapter and the Glossary have both been updated.

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 24 January 2019 are now live. 

Housing Associations and RSLs VAT

Housing Associations VAT has been updated.

Local Authorities and Similar Bodies VAT

The minutes from the 6 March 2019 CIPFA VAT Committee meeting have been added to the Local Authorities VAT and Similar Bodies information stream, as have two 2019 letters from HMRC