Welcome to CIPFA in Scotland. Please use the buttons on the left hand side of the screen to navigate your way though our site. If you have any questions or queries, please call us on 0131 551 2100.
Summer News
CIPFA Responds to Local Income Tax Proposal
CIPFA has estimated that a funding gap of £742M could arise from the Scottish Government's proposals for a local income tax. In a major joint submission with Scotland's directors of finance and chief executives, CIPFA assessed the proposals against taxation principles and identified key issues to be addressed. Download the document here.
Consultation Exercise on the Scottish Service Expenditure Analysis
The Service Expenditure Analysis (SEA) is used in local authority financial reporting to ensure that, for example, what one authority refers to as 'Education' in its financial statements should be the same as another authority, irrespective of what operational and management structures each authority uses to provide the service.
CIPFA, on behalf of the Local Authority (Scotland) Accounts Advisory Committee (LASAAC), is seeking views on changes to the current SEA to ensure that it remains relevant and useful. Specific proposals are made in respect of Housing, Environmental Services (Waste services), Planning & Development Services (Community Development) and Social Work. All comments, regardless of service affected, are welcome.
Responses are invited by 8 August 2008. Please send these, preferably by email to: gareth.davies@cipfa.org or Gareth Davies, CIPFA in Scotland, Fettes Park, Second Floor, West Wing, 496 Ferry Road, Edinburgh EH5 2DL
Download: Scottish Service Expenditure Analysis Consultation Paper (word)
In order to allow respondents to compare the Scottish SEA with the structure for England, Wales and Northern Ireland the following excel files can also be downloaded :
Download: Summary of Existing Scottish SEA (excel)
Download: Summary of England & Wales SEA (excel)
Download: Summary of Northern Ireland SEA (excel)
Scottish Parliament Budget Process Consultation - CIPFA Response
CIPFA has responded to the Scottish Parliament's consultation exercise on the budget process. CIPFA's response is supportive of the concept of a separate budget unit, emphasises the need for training for MSPs, provides examples of scrutiny from other countries and seeks to ensure co-operation between government and parliament in the budget process. CIPFA also notes the differing forms of scrutiny that occur within parliament and considers the scrutiny of local authority and PFI expenditure. To see the full response click here.
International Financial Reporting Standards (IFRS)
CIPFA have created new web pages specifically IFRS (International Financial Reporting Standards) issues. The pages include news, training and useful links. Click here for the pages.
Dates and venue confirmed for the Development School
When: 30th & 31st October 2008
Where: Macdonald Inchyra Grange, Falkirk
Visit the Devlopment School page for further details.
Delivering Good Governance in Local Government : Guidance Notes for Scottish Authorities
This publication has now been issued and due to demand is being re-printed. Copies are available to buy as a package including "Delivering Good Governance in Local Government : Framework" for £70. Additional copies of the Guidance Note are available at £20 for the first copy, £10 for each additional copy. To order please e-mail publications@cipfa.org or telephone 0207 543 5605. The CIPFA shop website will be updated in the near future to show the Scottish Guidance Notes separately so that orders can be made on-line as well.
CIPFA Conference 2009
The dates and venue have been finalised for next year's Annual Conference. Click here to find out when and where.
