PrintPolicy and Technical
CIPFA's policy and technical work ensures that CIPFA is recognised as the leading independent commentator on managing and accounting for public money.
The scope of CIPFA's policy and technical work is extremely wide, covering accounting, auditing and financial management issues across the public services.
The Policy & Technical Resource in Scotland comprises:
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Angela Scott BA (Hons), CPFA Head of CIPFA in Scotland Tel: 0131 559 3606 e-mail: angela.scott@cipfa.org |
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Don Peebles CPFA Policy & Technical Manager Tel: 0131 559 3613 e-mail: don.peebles@cipfa.org |
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Gareth Davies BA, CPFA Policy and Technical Officer Tel: 0131 559 3604 e-mail: gareth.davies@cipfa.org |
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)