Insights

Learning lessons: what Section 114 can teach us

This report explores Section 114 notices as well as common trends and themes around financial management and governance in local authorities.

CIPFA inflation outlook

CIPFA’s Inflation Outlook briefing reflect the results of our Local Government survey on the impact of inflation on budgets.

Innovative financing mechanisms for levelling up social outcomes (PDF, 2.1MB)

This new report by CIPFA and University of Oxford's Government Outcomes Lab (GO Lab) examines different mechanisms that could be used to put a price on the social value of public expenditure.

Internal audit: untapped potential (PDF, 1.17MB)

Using data collected from over 800 internal auditors and management professionals, we look at where the profession is currently making an impact, the areas where it can do more, what's holding it back, and its future potential.

Government of Uganda: Integrity focal persons (PDF, 2.73MB)

This report explores the Government of Uganda's zero tolerance to corruption policy and how CIPFA is helping to support this.

Sustainability insights

Following on from CIPFA's report on climate accountability, this set of four papers considers key questions for public sector reporting: what standards should be used, how to maintain consistency between individual entities, and more.

Financial resilience self-assessment and medium-term financial planning toolkit (PDF, 1.93MB)

Published as part of Achieving Finance Excellence in Policing (AFEP), this report brings together the themes of financial resilience and medium-term planning in a single toolkit to help police forces and PCCs ensure the sustainability of vital public services.

Financial Resilience Index briefing notes (PDF, 180KB)

This briefing looks at the Financial Resilience Index and the key messages from the data. This year represents a transitional year for local authorities due to the pandemic. Reserves reflect a temporary position and pressure is still being faced by the sector.

The importance of financial resilience (PDF, 110KB)

This briefing accompanies the CIPFA Financial Resilience Index. It looks at what is meant by financial resilience and explores the main indicators of poor financial resilience.

Managing public finances to achieve fairer outcomes (PDF, 2.7MB)

An assessment of how a whole system approach to public financial management (PFM) can be utilised in addressing regional inequalities, through the application of performance tracking, value for money, and financial resilience best practice.

Investing in regional equality – lessons from four cities

A collaboration between CIPFA and the Regional Economic Development Institute (REDI) at the University of Birmingham, exploring what cities have been doing to reduce inequality. Its findings are intended to assess what "levelling up" looks like in a broad context, while providing evidence-based guidance so future government policies can be as impactful and targeted as possible.

Performance tracker 2021 (PDF, 6.16MB)

This Institute for Government/CIPFA report assesses how nine public services in England – hospitals, GPs, adult social care, police, criminal courts, prisons, schools, children's social care and neighbourhood services – have coped with the coronavirus crisis and what pressures they are expected to face over the next three years.

Global perspectives on universal basic income (PDF, 2.21MB)

This report explores what effect the pandemic has had on universal basic income (UBI) programmes and what the future may hold for them. It also reflects on the potential impacts that a policy such as UBI may have on public finances and how these might be addressed.

The future financial sustainability of health and social care (PDF, 313KB)

This briefing builds on a joint HFMA and CIPFA roundtable discussion on the Health and Care Bill. It considers whether the bill enables the change that the health and social care system needs, both in the short term as the country seeks to recover from the pandemic and in the longer term as the sector more fully addresses population health and wellbeing.

A guide to support Value for Money (VfM) analysis for public managers (PDF, 293KB)

Funded by the Engagement Fellowship grant from the University of Oxford's Higher Education Innovation Fund (HEIF), this guide complements the separately published VfM toolkit. Both are the result of a collaborative project between CIPFA and the Government Outcomes Lab (GO Lab).

The art of local government reorganisation (PDF, 161KB)

Following CIPFA's The Art of Reorganisation webinar and preceding a publication of the same name due later this year, this paper opens the debate and conversation surrounding local government reorganisation.

Post-COVID-19 scenario planning: a survey sponsored by Unit4 (PDF, 3.43MB)

This report brings together the results of research conducted by CIPFA and sponsored by Unit4 into how local government and others have approached budgeting during the pandemic and how they intend to move forward in a post-COVID-19 world.

Addressing regional inequalities: levelling to where? (PDF, 6.36MB)

The government's levelling up agenda seeks to expand upon the UK Industrial Strategy's framework, and this report explores what the agenda hopes to achieve ahead of the White Paper expected at the end of 2021.

Local government grants: how effectively do they support communities? (PDF, 2.79MB)

Sponsored by Capita and set in the wider economic and government policy context, this report sets out the complexities of the grant funding landscape, assessing grant disbursement during the pandemic and illustrating some of the issues and inefficiencies inherent in the system.

Facing Up to COVID-19 in the Public Sector: The internal audit response (PDF, 246KB)

This Insight provides some examples of how internal audit teams across different public services have responded to the challenges of COVID-19.

Manchester Libraries - Research into how libraries help people with loneliness and isolation (PDF, 767KB)

This report is based on research that shows how Manchester's libraries bring many benefits to the communities they serve and are extremely well used, that residents' health and wellbeing is improved by using the library, and that people feel better when they use their local library.

Performance Tracker 2020: How public services have coped with coronavirus (PDF, 3.3MB)

Performance Tracker is an ongoing analysis of the performance of public services.

The Road to Reform (PDF, 312KB)

Discussing COVID-19 as a potential catalyst for change in funding social care.

Financial Scrutiny Practice Guide(PDF, 174KB)

Providing guidance on how to integrate an awareness of financial scrutiny for England councils and councillors.

Internal Audit Engagement Opinions: Setting common definitions (PDF, 218KB)

Considering the use of opinions on engagements completed by internal audit

The Case for Reform (PDF, 429KB)

Developing a council tax fit for the 21st century.

Gender Budgeting for Public Finance(PDF, 315KB)

Written by Angela O'Hagan with additional content from the Women's Budget Group

Making sure public spending and the provision of services benefit both men and women.

Administration in the LGPS: A Guide for Pensions Authorities(PDF, 608KB)
Written in partnership with AON

Talent Management in Government Finance: Finance Ministries Colloquium Survey Analysis (PDF, 787KB)

Written on behalf of the International Colloquium on Financial Management for National Governments

Changing Children's Lives: Assessing Cost and Demand for Children's Services (PDF, 732KB)

Written by Mike Bennett

Download Building Financial Resilience (PDF, 383KB)

Written by Richard Vize

Download the Levy, Apprenticeships and the Public Sector (PDF, 408 KB)

Written by Neil Merrick

Download Reality Check (PDF, 390 KB)

Next steps in developing sustainability and transformation plans

Download Accounting for the Cloud (PDF, 1039 KB)

Written by John Thornton (e-ssential Resources) and supported by Microsoft UK

Download Costing the Curriculum: Financial Sustainability in Schools (PDF, 515 KB)

Published jointly by the Association of School and College Leaders (ASCL) and CIPFA