Social Enterprise and Public Service Delivery (2014 Edition)

If you are a CIPFA Publications subscriber, have you downloaded the Briefing Note to accompany this title?

Interest in social enterprise as a way of delivering public services has continued to grow. So too has the range of approaches, from employee-led public service mutuals and multi-stakeholder partnerships to local community enterprise. This second edition revisits the topic and highlights recent developments while also covering the essentials of what a social enterprise is, how it differs from other types of organisation and what this can mean for effective service delivery.

New chapters in this revised edition include:

• accounting and reporting requirements for different types of social enterprise
• external assurance requirements
• commissioning and procurement matters including social value
• business planning and feasibility assessment.

The guide also includes revised and updated information on:

• definitions of social enterprise, including information on the Local Healthwatch definition
• key characteristics of social enterprise and the benefits associated with employee engagement in the enterprise
• the main types of social enterprise and examples in public service delivery
• legal structures available including recent developments, such as charitable incorporated organisation (CIO) structure
• financing including developments in social finance
• trading and tax matters with additional information on the VAT implications of spinning out a service
• governance
• choosing a social enterprise model
• resources and links to specialist information and support.

The guide will be useful for people working with or in social enterprises, including:

• managers and officers involved in commissioning services
• managers looking at new models for delivering existing or new services
• those looking to develop social enterprises in their area.

This guidance is available in hard copy and as a PDF. Customers and subscribers will need to login to CIPFA’s website to access the publication.