Police and Fire

For police forces and fire and rescue authorities TISonline offers a package of 12 information streams that together provide a comprehensive guide to financial management for this sector. You can choose from our range of financial management and tax streams and our dedicated Police and Fire information stream.


The Budgeting information stream provides a comprehensive guide to all aspects of budgetary management in the public services. The information stream identifies the key budgetary principles and core practical objectives of good budgetary management, and identifies the main types of budget and models operating in the public sector. Guidance is included on planning and preparation, presentation, management and control of the budget.


The Capital information stream is a detailed guide for all those involved in ensuring local authorities have the use of sufficient capital assets to deliver their responsibilities in an efficient, effective and economic manner, and in a way that provides proper accounting and accountability. The information stream provides strategic and executive guidance on the development and application of a capital finance strategy, the procurement and management of assets, and the financing of capital expenditure within the prudential framework.

Counter Fraud

The Counter Fraud

information stream identifies the main areas where local authorities face significant losses due to fraudulent activity and provides guidance to help prevent, detect and tackle fraud. With fraud losses of at least £2.1bn at local government level, it is money that local authorities can ill afford to lose.

Financial Management and Corporate Governance

The Financial Management and Corporate Governance information stream highlights the main features of financial administration in the UK and seeks to provide an understanding of the main features of 'governance'. The information stream deals with core public service issues and concepts in respect of financial functions, strategy, control, standards and ethics, and stewardship.

Government Grants and Business Rates Retention

The Government Grants and Business Rates Retention information stream provides an evolving record of the main features of the local government funding system for England and Wales. It explains how the current 50% business rates retention system operates, covers the main specific grants, and provides context on how the funding system has developed.

Internal Audit

The Internal Audit information stream provides practical guidance on all core aspects of internal audit, highlighting best practice in audit management and the implementation of auditing standards. The information stream highlights key audit concepts and introduces practical techniques and approaches. The information stream further seeks to provide coverage of internal audit matters specific to particular sectors, and identifies current issues and developments affecting the entire audit profession.

Local Authorities and Similar Bodies VAT

The Local Authorities and Similar Bodies VAT information stream provides VAT practitioners with guidance on the basic principles of VAT as it impacts on Section 33 bodies and brings together advice and guidance on those issues which provide special difficulty.

Local Authority Accounting

The Local Authority Accounting information stream brings together CIPFA codes and statements on local authority accounting, defining best practice and setting out the framework within which these requirements and recommendations should be applied. The resource brings together the principal codes, including the Code of Practice on Local Authority Accounting in the United Kingdom, the Service Reporting Code of Practice, the Prudential Code and the Treasury Management Code of Practice. Other relevant guidance is reproduced including the full text of CIPFA’s Local Authority Accounting Panel (LAAP) Bulletins.

PAYE and National Insurance

The PAYE and National Insurance information stream provides practitioners with guidance on the basic principles of PAYE/NI as it impacts on public service bodies, bringing together advice and guidance on more than 60 topics that present special difficulty. The Real Time Information (RTI) regime commenced on 6 April 2013, and all companies have been required to operate RTI since October 2013. Under RTI, employers are required to submit details to HMRC each time they make a payment to an employee, at the time the payment is made. Detailed guidance concerning RTI may be accessed via the HMRC website.

Police and Fire

The Police and Fire information stream provides an overview of the organisation and financial management of the police service and the fire and rescue service. For both police and fire, the information stream sets out the organisational structure, legislative background and the main management and financial issues, including funding, revenue and capital finance, accounting, audit and inspection. The information stream complements other TISonline finance-focused streams by highlighting those issues that are particularly relevant to finance practitioners in the police and fire and rescue services.


The Procurement information stream seeks to encourage a corporate approach to the management of public sector bodies’ purchasing processes, assisting all those involved in the procurement of goods, works and services. However, it is primarily for use by those who come from or operate in a public sector financial management role. In light of the increasingly tight financial framework emphasising efficiency and continuous improvement within which public service organisations are expected to work, this information stream promotes the adoption of corporate procurement strategies and robust practices to achieve best whole-life value for money in the most sustainable and effective manner. The information stream has recently been updated to reflect the implementation of The Public Contracts Regulations 2015.

Risk Management

The Risk Management information stream outlines the major issues to consider when developing an integrated risk management framework. The discipline of risk management promotes innovation in support of strategic objectives and service delivery; opening the door to the possibility of taking risks to achieve positive outcomes. Proper risk assessment enables you to make informed decisions about the challenges and risks that you want to take on, and can help you to target your resources to achieve the best possible results.

Treasury Management

The Treasury Management information stream is a comprehensive guide to the investment of local authority funds, debt management and treasury management practices. Treasury Management aims to give you an understanding of the strategy behind treasury management, including key concepts such as performance measurement. It also explains the legislative and regulatory background that underpins the treasury management function. The information stream also addresses subjects such as corporate governance, trust funds and training, and is being expanded to include accounting for investments.

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