Ethics Code Professional Conduct

 

 

 

 

 

 

Technical FAQs

A proportion of the queries received by the Technical Enquiry Service can be resolved by reference to model responses. It may be worth referring to this section before contacting us if your question is likely to be topical. The questions are divided into seven categories: audit; accounting issues relating to BVACOP/SORP; capital accounting; pension fund accounting; the Prudential Code; accounting issues specifically relating to housing; professional requirements for CIPFA members working in private practice. More frequently asked questions will be added to this section as they are identified.

These questions cover accounting issues relating to local government in England and Wales. There is a separate set of questions relating specifically to Scotland at the CIPFA in Scotland site.

AUDIT

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26-09-2006

Co-options to Audit Committees

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26-09-2006

Proper Practices for Internal Audit

BVACOP/SORP

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26-09-2006

Local Authority Business Growth Incentive Grant

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26-09-2006

Repayments of RSG/NNDR

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26-09-2006

Landfill Allowances Trading Scheme

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26-09-2006

Landfill Allowance Surplus

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26-09-2006

Non-Domestic Rate Creditors

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26-09-2006

Cost of Redundancies

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26-09-2006

Freedom of Information Act Costs

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26-09-2006

Operating Leases

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03-04-2006

BVACOP – Corporate and Democratic Core (CDC)

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03-04-2006

Operating Leases

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03-04-2006

Unused Office Accommodation

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03-04-2006

Abbreviated Accounts

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03-04-2006

Disabled Facilities Grants (DFG’s)

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03-04-2006

Accounting for Foundation Schools

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03-04-2006

Business Improvement District (BID) Revenue Account

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03-04-2006

Private Finance Initiative (PFI) Development Costs

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03-04-2006

FRS17 - treatment of pensions 'backfunding'

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03-04-2006

Section 137 Limits

CAPITAL

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26-09-2006

FRS15 - Demolition Costs

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26-09-2006

Government Grants Deferred Account

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26-09-2006

Capital Expenditure regarded as 'De-Minimis'

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26-09-2006

Carrying Forward Unfinanced Capital Expenditure

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26-09-2006

Redemption of Shares

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26-09-2006

Staffing Costs

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26-09-2006

Fixed Asset Restatement Account

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03-04-2006

Identification of Credit Arrangement

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03-04-2006

Capital Receipts – Disposal Costs

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03-04-2006

Intangible Assets

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03-04-2006

Capital Receipt Arising from the Sale of a Service to a Third Party

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03-04-2006

Refunds on Capital Expenditure

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03-04-2006

Capital Receipts De Minimus Limit

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03-04-2006

Surplus Assets

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03-04-2006

Joint ownership of Capital assets

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03-04-2006

Joint Venture Company

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03-04-2006

Land Swap

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03-04-2006

Highway Infrastructure Asset Valuation

HOUSING

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26-09-2006

FRS17 – HRA/Arms Length Management Organisations (ALMOs)

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26-09-2006

Section 151 – HRA/Arms Length Management Organisations (ALMOs)

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03-04-2006

Anti-Social Behaviour Orders

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03-04-2006

FRS17 – HRA/Arms Length Management Organisations (ALMOs)

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03-04-2006

Major Repairs Reserve (MRR)

MEMBERSHIP

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03-04-2006

External Audits of Registered Charities

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03-04-2006

Professional Indemnity Insurance

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03-04-2006

Practising Certificate

PENSION FUND ACCOUNTING

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26-09-2006

'Special' Employers' Contributions

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26-09-2006

Withholding Tax on Dividends

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26-09-2006

Forward Currency Contracts

PRUDENTIAL CODE

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03-04-2006

Accounting for Transferred Debt

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03-04-2006

Prudential Indicators/Borrowing Plans

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03-04-2006

MRP - credit ceiling - early loan redemption

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03-04-2006

Reverse Premiums

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