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 chapter on Project Management has been updated to include more information on the role of internal audit on project management and also assurance.

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.


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


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

Two brand-new chapters have been added to 'Alternative Models of Service Delivery' on Alternative Providers and Public Service Mutuals that cover the various legal forms public sector service providers use and the development of public service mutuals as a mechanism of service delivery.

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. 


A new chapter has been published on Insurance Provisions and Reserves, building on the guidance in the section on Risk Financing. 


The Pensions stream has been fully revised and updated. Significant updates include LGPS Reform and Review, which includes detail on the government legal Direction issued in February 2021, new content on cessation payments in Fund Valuations and Statistics, and a new section under Audit on changes for 2020/21.


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

A new section has been added giving an overview of the Current Consultations on the Prudential Code and Treasury Management Code. It is anticipated that the updated Codes will be published later in the year pending the outcome of the consultation process.

A link has been added to the Cash Flow and Banking chapter signposting the government guidance on bail-in legislation.


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 chapters on Integration of Services and Arms Length Bodies have been updated as part of an overall review of content in the area of health and social care integration. These now reflect the current situation of various NHS bodies and the development of sustainability and transformation partnerships and integrated care systems.

Childrens Services

Other Publications and Guidance has been refreshed throughout to provide a list of links to publications, legislation and websites relevant to finance professionals working in the children’s services sector.

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

Arm’s Length Management Organisations has been updated to summarise the arrangements for management of local authority housing by an arm’s length management organisation, including the management agreement, legal responsibilities and funding arrangements.

Devolution and Housing has been revised to offer up-to-date details on devolution deals. The chapter also includes a case study detailing how Greater Manchester proposes that its model of devolution will develop. 


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.


COVID-19 – Impact on Transport has been fully revised and updated, including more information on the impact of the pandemic on road usage and the recent update to the transport decarbonisation plan.

Charity Accounting and Financial Management

Charity Accounting and Financial Management has been updated.

Housing Association Finance

The Introduction has now been updated to give an overview of current issues in the sector under 'Setting the Scene'. The Glossary has also been updated to include a definition for 'social rent'.

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

The CIPFA VAT Committee minutes from the meeting held on 13 November 2020 are now available to view, as are the associated Letters from HMRC.

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.