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 Treasury Management chapter has been fully revised and updated, including more detail on risks and control measures in the Specific Audit Objectives section.

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

A new Risk Appetite example has been added to the Example Strategies and Policies chapter, credited to Tilia Solutions. It was originally developed from a risk appetite by the Good Governance Institute for the NHS. 

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.

Budgeting

Additional information on the objectives of budgeting has been added to Definition and Objectives of Budgeting.

Capital

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, Corporate Governance in Central Government, has been added to the stream to provide an up-to-date summary of the corporate governance arrangements in central government departments.

Human Resources

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. 

Insurance

The COVID-19 Briefing Note has been updated to reflect recent changes to insurance policies relating to the pandemic.

The chapter on Public Private Partnerships has been fully revised and now focuses on current insurance and risk management implications of these arrangements.

Pensions

LGPS Reform and Review and Benefits have been updated with regards to recent case law developments, including McCloud. Managing Investments also now includes more detail on procurement legislation, and Accounting on the impact of COVID-19.

Procurement

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

Charging

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

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.

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 Deprivation of Liberty Safeguards chapter has been updated with a new section on latest developments. This gives an overview of the amendments to the Mental Capacity Act in 2019 and a timeline for the implementation of the new liberty protection safeguards.

Childrens Services

The information on continuing healthcare packages for young people and child and adolescent mental health services in Children’s Health and Care Services has been revised.  

Key terms and definitions have been added to the Glossary, including child protection plan, elective home education, independent non-maintained special schools and more.

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

A new chapter Welfare Reform and the Funding of Supported Accommodation has been added to the stream. This chapter outlines current arrangements for the funding of supported housing and the complexities involved. It also provides information on the impacts of this on local authorities, residents, providers and commissioners.

Planning

A new chapter, Brownfield Land Registers and Permission in Principle (England) has been added to the stream. This chapter outlines what a brownfield register is and what it should contain, and also identifies when permission in principle can be secured and the process for securing it. The implications involved for landowners and local planning authorities are also discussed.

Transport

COVID-19 – Impact on Transport now discusses the new government measures and movement towards ending the rail franchising system. It also discusses recent funding settlements for TfL, light rail and transport in Scotland.

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

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 on 14 May 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

There are two updates on the topic of Making Tax Digital: one on Records and Accounts (see 'General' and 'VAT returns') and another on digital links deferral.

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.