Reports

Public services in Wales

01-04-2016

This CIPFA Briefing explains how public resources are used to provide services for the people of Wales. It highlights the importance of strong public financial management, looks at the prospect of future devolved taxation powers and emphasises the need for a clear and transparent financial framework and powers to properly manage Welsh public resources.

Reality check: next steps in developing sustainability and transformation plans

01-04-2017

The NHS planning guidance set out the notion of sustainability and transformation plans (STPs) in 2015. This Insight gives an analysis of the 44 STPs submitted in February 2017.

Housing associations right to buy

01-10-2015

The extension of Right to Buy into the housing association sector will potentially have wide reaching implications not just for housing associations but also local authorities. This CIPFA Briefing explores the potential impact of the government’s plans.

Scotland's future in the balance

01-06-2014

This report considers what a balance sheet for the devolved Scottish public sector might look like and examines the questions around Scotland’s financial position and future financial sustainability.

Internal Audit Engagement Opinions: Setting common definitions

29-04-2020

This report considers the use of opinions on engagements completed by internal audit, as there is currently no common definition or standard framework for audit opinions. CIPFA's Internal Audit Special Interest Group have compared practice across a range of UK public sector internal auditors and summarised their conclusions.

Sharing the gain: collaborating for cost effectiveness

01-01-2010

This report, prepared by CIPFA and SOLACE, and informed by a much wider cross-section of public sector professionals, explores the crucial questions of how spending reductions should be achieved and where they should fall, and calls on the political party manifestos to address these questions clearly.

Skilled up: what the finance leader needs to know

01-02-2016

There are many reasons to celebrate the resilience, inventiveness and effectiveness of the finance community who have coped admirably with almost a decade of austerity. This report offers some reflections on the financial leadership challenge arising from this environment.

Sorting the plans

01-11-2016

CIPFA examined the first nine of the 44 Sustainability and Transformation Plans submitted in October 2016 to be publicly released to see how the STPs were shaping up and if integrated working would do more to help make them a success.

Specification for carrying out condition surveys

08-11-2018

This free publication will help with the procurement of property condition surveys.

Stepping stones to accrual accounting: the transition from cash to accrual accounting

06-07-2015

The transition from cash to accrual accounting is a key part of strengthening public financial management. This keystone goes through the issues and risks involved in a transition process and the tools an organisation needs to take implementation forward.

Talent Management in Government Finance

18-09-2018

There is an increasing focus on attracting and retaining the best finance professionals working in governments around the world. This report kicks off the conversation about talent management strategies and provides an initial evidence base from which we can start to develop a truly sustainable workforce in financial management. In collaboration with the International Colloquium on Financial Management for National Governments.

Talking about tomorrow

01-07-2019

Local government is at a turning point. Councils are starting to reinvent the way essential local services are delivered while grappling with spending cuts on a scale never before experienced within the public sector. How can councils develop a viable and stable future?

Telling the Whole Story

01-05-2008

The theme of this paper is that it is the individual council that is best placed to determine how it will communicate with and interact with its stakeholders.

The art of local government reorganisation

10-08-2021

This briefing paper follows CIPFA's The Art of Reorganisation webinar at the end of June 2021 and precedes a publication of the same name due later this year.

CIPFA report on the art of local government reorganisation

The case for commissioning and procurement transformation in English local government

01-05-2015

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.

The case for reform: developing a council tax fit for the 21st century

01-03-2019

In the face of intense financial pressure and soaring demand, the local government sector has innovated relentlessly and proved itself capable of creativity, collaborative working and simply doing more with less. Against that backdrop local taxation has taken on a new prominence. This insight considers the options for reform against the needs of councils to find sources of revenue.

The CIPFA FM Model: assessment of financial management in public service organisations

01-01-2010

Good financial management is a key corporate discipline and a feature of successful organisations. CIPFA believes that applying the CIPFA FM Model will help ensure robust financial management arrangements, shaped to support your organisation in the challenging times ahead.

The future financial sustainability of health and social care

23-09-2021

A briefing from the Healthcare Financial Management Association (HFMA) in response to the government's Health and Care Bill.

The future financial sustainability of health and social care

The levy, apprenticeships and the public sector

01-05-2017

This CIPFA Insight looks at the way the public sector could be affected as the Apprenticeship Levy goes ahead and includes concerns and opportunities voiced by focus groups of public sector leaders held by CIPFA in late 2016.

The long downturn

29-10-2012

This publication provides a commentary on the current state of the UK economy. Beginning with the growth forecasts, ambitions and policies set by the Coalition Government in 2010 it moves on to what needs to happen in the future, concluding that the worst may still be yet to come.

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