Reports

CIPFA Local Authority Audit Examination of ISA 260 reports 2019/20

This presentation report provides a summary of CIPFA’s research, from September 2019 to January 2022, into a sample of 100 ISA260 Reports of English local authorities.

CIPFA statement on the role of the chief financial officer of the Police and Crime Commissioner and the Chief Finance Officer of the Chief Constable

This guide aims to bring clarity to the complex list of duties a chief financial officer (CFO) in the police service is expected to carry out.

Civica - The Commercial Imperative

This report looks closely at how reduced central government funding has driven local government senior management teams to adopt commercial strategies and to identify alternative income streams, as they strive to become financially self-sufficient, on a sustainable, long term basis.

CJC glossary of terms used in planning and delivering public services

A free to download document from the Commissioning Joint Committee containing a full glossary of terms used in planning and delivering public services.

Code of practice on managing the risk of fraud and corruption

Leaders of public sector organisations have a responsibility to embed effective standards for countering fraud and corruption in their organisations. This Code outlines five key steps a leadership team should follow to ensure the risk of fraud within their organisation is minimised.

The case for commissioning and procurement transformation in English local government

There have been unprecedented cuts in public service expenditure which means organisations have to become smarter in commissioning, procuring and then managing the resultant contracts. This Insight gives CFOs the questions to ask to ensure successful procurement processes are in place.

Compliance monitoring in council buildings England

This publication helps local authorities to understand areas where compliance monitoring is required to ensure that buildings under their control comply with statutory and regulatory standards.

Compliance monitoring in council buildings Scotland

This publication helps local authorities to understand areas where compliance monitoring is required to ensure that buildings under their control comply with statutory and regulatory standards.

Compliance monitoring for school premises

This publication helps school leaders to understand areas where compliance monitoring is required to ensure that school buildings under their control comply with statutory and regulatory standards.

Costing the curriculum

New funding formula, increased pupil numbers, academies, teacher recruitment… this Insight looks at the issues surrounding educational funding, planning and the difficulties in balancing the books whilst maintaining or improving school attainment.

Delivering effective financial management

Delivering effective financial management in Public Service Organisations, The CIPFA FM model – statements of good practice.

Developing local economies

Increased economic growth has been a prime candidate for increased devolution and the part of public policy where some movement has taken place. This Insight explores the issue of what is meant by devolution.

Easing the pressure: the incentive for early accounts closedown

In this Insight CIPFA examines what the future finance department will need to do to adhere to expected prompt financial reporting and to deliver good practice in terms of quality and efficiency.

Emerging stronger

This report looks at shaping the finance function to meet new and future challenges, whether the function is centralised, distributed across the organisation, or delivered in collaboration with other agencies.

Enabling change

Local authorities face unprecedented financial pressures with demands on them to spend less money. Despite this, local government has risen to and met the challenges it faced. How have local authorities saved money and what issues does this raise?

English local authority reserves

Reserves are important to local authorities but with increased financial pressures are CFOs having to use the money to continue service provision?

Evaluating preventative investments in public health in England

In this report, PHE and CIPFA argue that a culture change in the way local organisations evaluate long-term investment in prevention is key to making the most of the proposed shift to Integrated Care Systems by 2021.

Facing Up to COVID-19 in the Public Sector: The internal audit response

The COVID-19 pandemic presented an unprecedented challenge to public bodies. They were at the forefront of directing and responding to a wide range of new challenges critical for public safety. At the same time it was essential that business as usual should continue for essential public services on which individuals and businesses rely. As a result public bodies needed to respond swiftly, demonstrating innovation and working collaboratively.

Download the PDF here.

Finance competencies for public services: shaping the finance function to meet new and future challenges

This Keystone focuses on four core roles for the finance function: innovator, business partner, steward and provider/commissioner and looks at the contribution the finance function makes and how to make it fit for future challenges.

Finance’s role in public sector transformation

The role of finance has always undergone constant change, but today this is happening faster than ever because of wider organisational developments in digital modelling, automation, data science and cloud computing. This report by CIPFA and Eduserv examines the impact of changes on the finance profession.