Financial Management

Asset Management

The Asset Management information stream is a guide to implementing effective asset management and capital investment planning in the public sector. It is aimed at practitioners involved in asset management across local authorities.


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.

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.

Human Resources and ICT

The HR and ICT information stream offers a wide range of guidance on human resources and ICT governance and services. It is intended to be a reference guide for financial staff and administrators in local government and the wider public sector. The stream covers core employee and data issues applicable to all organisations as well as subjects of particular relevance to the public sector, such as workforce planning, training and pensions.
ICT and Business Transformation

ICT and Business Transformation

The ICT and Business Transformation information stream provides an overview of the role of ICT within organisations from a practical perspective, and is aimed at financial managers and other users of ICT. As well as providing a non-technical overview of ICT infrastructure, applications and management, the information stream covers strategic and governance issues and looks at the role of ICT in supporting business transformation. The stream includes example policy documents, case studies, a glossary of common technical terms and a directory of ICT websites.


The Insurance information stream examines insurance as one method of transferring risk within an organisation and outlines the different types of insurance available. The stream also provides detailed practical guidance on insurance administration and claims handling, recommended practice in a number of service areas and interpretation of legislation and links to further sources of guidance and information.


This Pensions information stream is a comprehensive guide to the local government pension scheme. Aimed at practitioners involved in managing the scheme, it is also a valuable resource for all those requiring knowledge and an understanding of the scheme. The information stream provides an overview of the main aspects of the LGPS, defining the roles, responsibilities and processes, which ensure the funds and the scheme are managed effectively. The stream further looks at governance requirements and key considerations in respect of scheme administration, accounting, audit, risk and fund valuation. Written and updated by a leading expert in the field, the information stream is supported by an editorial board of experienced practitioners.


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.

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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