Frequently asked questions
These are some responses to questions that are frequently submitted to the Technical Enquiry Service.
- Dedicated Schools Grant 2018/19 – Joint Statement from DfE and CIPFA (PDF, 163 KB)
- The Prudential Code Requirement for a Capital Strategy – does it apply to 2018/19 (PDF, 280 KB)
- Technical Enquiries from members of the public (PDF, 131 KB)
- What are the main issues that arise in the accounting for local authority maintained schools? (PDF, 71KB)
- What support can CIPFA offer to a Section 151 officer facing an especially challenging situation? (PDF, 45 KB)
- What are the accounting arrangements for the appropriation of assets between the HRA and the General Fund? (PDF, 45 KB)
- Does it matter if a local authority has a negative net worth? (PDF, 49 KB)
- What counts as capital expenditure? (PDF, 80 KB)
- Does CIPFA still issue a defined interest rate for capital charges? (PDF, 64 KB)
- Following the changes to Appendix C in the Update to the 2015/16 Code for the reporting requirements for the Highways Network Asset what does the authority need to report in its 2015/16 financial statements? (PDF, 45 KB)
- Charity accounting, auditing & examining: Members and students responsibilities (PDF, 118 KB)