Further details about the guide can be found on the CIPFA shop.

A Practical Guide for Local Authorities on Income Generation (Fully Revised Second Edition 2008)
CIPFA’s new and extended income guide allows authorities to make the most of this funding source. Packed with information it can save authorities time, effort and consultancy costs. It is essential reading to ensure the 2008 Audit Commission National Report Positively Charged is implemented at the local level.

Further details about the guide can be found on the CIPFA shop.

Guidance for Chief Finance Officers Administering LGPS Actuarial Valuations Price (2008)
CIPFA, in association with Hymans Robertson, has issued guidance notes to conducting actuarial valuations and inter-valuation monitoring in the Local Government Pension Scheme (LGPS).

The actuarial valuation is a periodic check on the financial health of the scheme. It tests whether the fund is on track to meet its funding strategy, as set out in its funding strategy statement, and sets the contributions that employers will have to pay into the fund for the next three years. Going forward, the actuarial valuation will also play a key role in the successful implementation of cost-sharing arrangements between employees and employers from the next round of actuarial valuations in 2010 or 2011.

Further details about the guide can be found on the CIPFA shop.

Guide to Relative Needs Formulae 2008/2009 (2008)

Despite the transfer of education funding to specific grant, Formula Grant is still a significant income stream for the majority of local authorities.

To work out each council’s share of Formula Grant, the Government first calculates the Relative Needs Formulae (RNFs) – mathematical formulae that include information on the population, social structure and other characteristics of each authority.

This Guide to RNF is intended to complement the information produced by the Department for Communities and Local Government. In particular, the Guide converts the RNF proportions to money sums. This makes RNF comparisons with other authorities much easier and more meaningful. It also lets authorities see the monetary value of specific indicators eg density, sparsity, foster cost adjustment, unemployment claimants, etc.

In addition, as RNFs are only one element of the grant system, the Guide also provides an overview of the other elements in the 4-block system. It highlights the total notional £ level of needs and total taxable capacity assumed in the grant calculations.

Further details about the guide can be found on the CIPFA shop.

Councillors' Guide to Local Government Finance 2008 Fully Revised Edition (2008)

Edited by Anna Capaldi, Rita Hale & Associates Limited

The constantly changing nature of local government finance is a key factor in the incessant demand for CIPFA's Councillors' Guide, which is fully revised each year.

The guide provides a sound introduction to local government finance for newly elected members and up-to-date information on current issues for experienced councillors. Feedback tells us that it is also seen as a handy reference point and useful training resource for practitioners.

The 2008 edition of the guide is available as a durable hardback book, and also as a CD-ROM. Included on the disc is a powerful search function allowing the user to quickly find their requested material.

Further details about the guide can be found on the CIPFA shop.

Local Government, Lyons and Place-Shaping: 2003 to 2007 and Beyond

Since Lyons reported, not only has there been a plethora of reports, green papers, white papers and draft bills, but Summer 2007 also saw Gordon Brown take over as Prime Minister, amid much speculation as to how his approach would differ from that of his predecessor. In addition, October has seen the second Comprehensive Spending Review under this government. Delayed from 2006, this spending review heralds the end to a period of plenty, with authorities now facing one of the tightest settlements in years.

This occasional paper critically examines the proposals and looks at developments in the last six months, asking how much or how little they have contributed to the advancement of Lyons’ vision for local authorities.

For further information and to order click here.

CIPFA Pensions Panel LGPS Guidance Note: Weighing-up Risk Against Reward - An Introductory Guide to Asset-liability Studies for Local Government Pension Funds (Issue No. 9, July 2007)

One of the most important, and most difficult, decisions those charged with the operation of a Local Government Pension Scheme face is how best to allocate fund assets to meet the needs of their scheme. Faced with a plethora of potential strategies, products and plans, what information is available to decision-makers to help them make the right decisions for their fund?

The CIPFA FM Model: Statements of Good Practice in Public Financial Management (Version 2)(2007)

Do you know how effective your organisation’s financial management is? Finding out is where The CIPFA FM Model can help. The model is designed as a self-assessment tool to help you assess the contribution financial management makes at all levels of your organisation.

It is presented as a series of statements representing good practice for achieving high performance in financial management. You can then score your performance by responding to carefully crafted questions and gain a clear picture of where your organisation is at. Engagement with the model is available in three tiered options.

To find out more or to order go to the CIPFA shop or email publications@cipfa.org.

Delivering Good Governance in Local Government: Framework (2007)

Each local government body operates through a governance framework which brings together an underlying set of legislative requirements, governance principles and management processes. Delivering Good Governance in Local Government : Framework defines the principles that should underpin the governance of each local government body. It provides a structure to help individual authorities with their own approach to governance. The Framework is intended to be followed as best practice for developing and maintaining a local code of governance and for discharging accountability for the proper conduct of public business, through the publication of an annual governance statement that will make the adopted practice open and explicit.

Delivering Good Governance in Local Government: Guidance Note (2007)

A Guidance Note has been developed to accompany the Framework. It provides practical assistance to authorities in:

• considering how they might go about reviewing their governance arrangements
• developing and updating their own local codes of governance
• demonstrating compliance with the principles of good governance.

It outlines how good governance principles have evolved and looks at how the 'governing body' operates in local government.

Local Authority Financial Administration Services: Emerging Trends in the Context of Shared Services (2007)

This highly practical study has been commissioned and steered by CIPFA's practitioner oriented IT Panel. It starts from the premise that all local authorities should evaluate the potential for implementing a shared services approach for provision of their corporate services, particularly their systems for financial administration.

Public Benefit OFRs – a catalyst for enhancing accountability? (2006)

This paper, prepared jointly by CIPFA and RSMi Robson Rhodes, aims to provoke discussion and debate on optimising narrative reporting in the public benefit sector.

The Operating and Financial Review (OFR) was developed in the private sector to help readers better understand company accounts. Perhaps 60% of UK companies publish an OFR, which explains the main features which underpin company results and financial position. OFRs with a rather different emphasis are mandatory for government departments, registered social landlords, and further and higher education bodies. Charities publish similar information in other reports.

The discussion paper is available for free download here: PDF file [512K]. Alternatively, if you would like a hard copy mailed out to you, please contact publications@cipfa.org

Since the Freedom of Information Act came into force on 1 January 2005, many LAPFF member pension funds have received requests for information under the provisions of the Act. In responding to the requests, the CIPFA Pensions Panel and the Local Authority Pension Fund Forum (LAPFF) members have felt it important that all local authority pension funds should be adopting a consistent approach in dealing with the same requests for information. In many instances it can be difficult for pension funds to assess whether certain types of requests for information should be exempt, due to the complicated nature of the provisions of the Act and their interpretation. In this regard, the guidance note should be of immense value for all local authority pension funds when looking to deal with requests for information under the Act. This guidance applies only to England and Wales, Scotland is subject to its own similar legislation.

This guidance from CIPFA encourages local authorities to put in place an audit committee where they do not have one, and helps those with established committees to make them more effective.

Ideally, audit committees should be separate from executive and scrutiny arrangements, and chaired independently from both these functions. Local authorities may organise their committee functions differently, but what is important is that the functions of an audit committee are delivered efficiently and effectively.

Status and independence are important, but being effective also means having well informed people able to confirm to the council that the right processes are in place to give confidence that the local authority's financial stewardship and overall governance arrangements can be relied upon. CIPFA's guidance, therefore, provides valuable advice on the skills required by members, their selection and training, and how committees should be supported.

Hallmarks for Delivering Effective Local Public Services (2005)

CIPFA has published a discussion paper, Hallmarks for Delivering Effective Local Public Services, which highlights three key hallmarks for the policy change agenda in local government. The paper has been prepared through the work of the CIPFA Local Government Policy Panel as a contribution to developments in public services in local communities.

The discussion paper is available for free download here: PDF file [282K]. Alternatively, if you would like a hard copy mailed out to you, please contact publications@cipfa.org

Advancing Sustainability Accounting and Reporting: An Agenda for Public Service Organisations - A Discussion Paper (2004)

This discussion paper, written by Amanda Ball of Nottingham University Business School (and formerly of Royal Holloway, University of London), is designed to stimulate debate and thinking on sustainability within the public services.

CIPFA commissioned the paper from Amanda, a leading academic authority on sustainability issues, because the Institute wanted an independent paper that would challenge its own thinking and position on sustainability in addition to challenging the wider public services.

This publication is free to download. Please click here [PDF size:266KB]. Alternatively, to receive a free hard copy please email publications@cipfa.org

A Taxing Issue: A Local Income Tax Exemplified (2004)

CIPFA submitted evidence to the Balance of Funding Review, which was established by the Office of the Deputy Prime Minister, and one option covered was the practicability of a local income tax (LIT). In exploring this option we undertook some research into the impact on individual authorities.

In this publication we set out the main issues relating to a LIT and have made available a series of local authority exemplifications. We have also set-up a profiling model for individual authorities.

Issues Raised by the Balance of Funding Review and the Lyons Inquiry (2004)

The Local Government Minister announced a new Inquiry into Local Government Finance on the day the report of the Balance of Funding Review Group was published.

Many local authorities will want to make submissions to the Lyons Inquiry. CIPFA has published this new paper by Rita Hale that considers some of the issues that local authorities may want to raise in those submissions.

The Relocalisation of the Non-Domestic Rate - A Discussion Paper (2004)

This discussion paper by local government finance expert, Rita Hale:

In addition, CIPFA publishes a range of publications relevant to local government through many of its other technical panels. In particular:

Also, information on the CIPFA Prudential Code can be found on Prudential Code page of the CIPFA Policy and Technical website.

Commissioning Joint Committee

CJC Publications

The CJC Guide to Service Sharing and Economies of Scale (2007)

The Commissioning Joint Committee has completed a detailed and searching guide to these closely related subjects.

It accepts that great economies have already been made, that more are available, and that advances in technology are increasing the scope for them further still.

Standing Guide to the Commissioning of Local Authority Work and Services (2007)

The CJC has published a new version of its Standing Guide to the Commissioning of Local Authority Work and Services. The most recent revisions to the guide include major updates covering:

• framework agreements;
• TUPE, including pensions protection, admission to the LGPS, and the rights of new joiners;
• community interest companies; and
• ascertaining cost figures inclusive of interest on capital.

Further details about new additions and major updates to the guide can viewed at the CIPFA shop.

The CJC Guide to Buying from the Third Sector (2006)

There is now intense pressure on local authorities to make much greater use of the third sector, both by giving financial support to third sector bodies to carry out work which authorities would otherwise have to do themselves, and by buying services from them. Greater use of the third sector, by every available means, figured strongly in the Labour Party election manifesto, and is clearly one of this government's ambitions.

The CJC has therefore completed a hard-hitting Guide to buying from the third sector. The Guide does not specifically address supporting, but it does explore the legal and practical differences between these two.

The CJC Guide to the Future of Local Authority Housing Stocks in England - The Options Available (2005)

Whether houses are fit to live in matters even more than who own them. But how can they all be made fit? And how can this be paid for? The Commissioning Joint Committee has published this astringent up-to-date plain English guide for decision-makers and practitioners. Click here to download a full table of contents.

The CJC Guide to Choosing Partnership Vehicles (2003)

The CJC has followed up its highly successful Guide to Partnerships and Partnering with a Guide addressed specifically to partnership vehicles.

The Guide looks at all the main vehicles generally available, and answers in each case a long questionnaire covering all the points which the CJC thinks that authorities and practitioners are likely to want to know before committing themselves to any particular type of vehicle.

The CJC Guide to the Commissioning of Social Care and the Requirement for Joint Commissioning (2003)

The CJC, the Association of Directors of Social Services (in England & Wales) and the Association of Directors of Work (in Scotland) have completed a joint guide to what they believe are the most critical aspects of commissioning social work. The Guide was drafted by the CJC's social care committee, to which both Associations appointed leading members with wide commissioning experience.

The CJC/ConfEd Guide to Education Partnerships and Contracting Out (2002)

Prepared by the CJC's education committee with the help of leading educationalists from ConfEd, this Guide spells out in plain English the key factors that prudent local education authorities (LEAs) need to keep firmly in mind if for any reason they are committed to, or are considering, any change of service provider.

Competitiveness and Competition: An Occasional Paper (2001)

An Occasional Paper by the CJC designed to assist your decision making process by identifying

• why work may need to be kept in house
• warning signs that work should be contracted out
• for all other work, what factors need to drive the decisions to make-or-buy.

PFI: Getting it Straight - An Occasional Paper by the Competitiveness Joint Committee (CJC) (2000)

• What is it?
• Why have successive governments encouraged it so forcefully?
• How do PFI contracts differ from all other types of contracts?
• Are these different features good procurement practice in their own right?
• If they are, why have they been used so little for other types of contract?
• What changes to the PFI would encourage more imitiation?

Making the Most of the Market: An Occasional Paper by the Competitiveness Joint Committee (CJC) (2000)

An Occasional Paper by the CJC. This new guide gives practical consideration to the following thorny questions:

• Is there any market at all?
• Is it fit to use?
• Are clients fit to use it?
• If one doesn't exist, can it be created?