Chartered Institute of Public Finance and Accountancy



Review - Final Report

Published - June 2008

This is the final report of CIPFA's review of accounting, management and financing mechanisms for local authority transport infrastructure assets. A draft report was published for consultation in summer 2007, and the responses to the consultation and other exchanges with stakeholders have informed this final report.

Download the Final Report in full: PDF [129 pages - 480KB]

You can also download individual sections of the report:

FOREWORD PDF
[1 page - 16KB]
MAIN REPORT
1 Introduction, Main Findings and Questions for Consultation PDF
[5 pages - 40KB]
2 Policy context PDF
[5 pages - 40KB]
3 Infrastructure Assets: Definitions and Current UK Accounting Approaches PDF
[8 pages - 50KB]
4 Transport Asset Management - Drivers, Progress to Date, Costs and Benefits PDF
[8 pages - 55KB]
5 How Well Different Accounting Approaches Can Deliver the Review Objectives PDF
[9 pages - 58KB]
6 Experience from other Countries and Sectors PDF
[10 pages - 60KB]
7 Consultation and follow up PDF
[5 pages - 38KB]
8 Implementing an AMP Based Approach PDF
[7 pages - 45KB]
ANNEXES
A Terms of Reference PDF
[2 pages - 23KB]
B Project Steering Group Membership PDF
[1 page - 12KB]
C Conduct of the Review and Participating Organisations PDF
[2 pages - 17KB]
D CSS/TAG Guidance on Highway Infrastructure Asset Valuation PDF
[6 pages - 35KB]
E Passenger Transport Executive Accounting Practices PDF
[4 pages - 22KB]
F Accounting for Transport Infrastructure Assets in the UK PDF
[6 pages - 34KB]
G Consistency of an Asset Management Plan Based Approach with IFRS Requirements PDF
[7 pages - 52KB]
H Survey Methods for Assessing the Condition of Roads PDF
[2 pages - 24KB]
I International Experience - Results of the Survey Questionnaire PDF
[5 pages - 33KB]
J Experience in Other UK sectors - Water and Rail PDF
[3 pages - 26KB]
K Operation Of The Major Repairs Allowance For Local Authority Housing PDF
[1 page - 21KB]
L An Interim Approach To Providing Transport Infrastructure Information For WGA Purposes PDF
[3 pages - 31KB]
M Estimated Cost of Supporting Early Implementation of a Change to the SORP PDF
[2 pages - 18KB]
N Responses to the Consultation PDF
[8 pages - 33KB]
GLOSSARY PDF
[3 pages - 21KB]