Audit Committee Principles in Local Authorities in Scotland

This guidance, produced by CIPFA in Scotland in partnership with the CIPFA Directors of Finance Section, assesses how the principles can be delivered in practice and the roles and responsibilities of the key stakeholders. An audit committee remit is included along with an Audit Committee Principles Matrix.

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CIPFA in Scotland also provide Audit Committee training. Click here for further details.

A Best Value Approach to Trading Accounts

This guidance note has been prepared jointly by the CIPFA Directors of Finance Section and Local Authority (Scotland) Accounts Advisory Committee (LASAAC) and has been distributed to all local authorities and stakeholders in Scotland. The guidance note provides practical guidance on significant trading operations as defined in the Local Government in Scotland Act 2003.

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Capital Planning and Option Appraisal - A Best Practice Guide For Councils

The guide covers the Prudential Code, asset management planning, strategic capital planning and a general overview of option appraisal. The key overall objective of the guide is to enhance the effectiveness of capital planning.

This publication can be downloaded for free: PDF (size: 164KB).

Guide to Local Government Finance in Scotland 2007

The complexities of local government finance means that rarely is there a consolidated text which seeks to explain both the legislative and the financial management framework. The CIPFA Guide to Local Government Finance in Scotland is however, the established tool for this purpose and is consequently, the essential aid for anyone seeking to gain a general understanding of local authority finance in Scotland.

Since the last edition in 2002, local government finance has seen a substantial number of changes arising from developments in financial management and in legislation, of which the Local government in Scotland Act 2003 was, and continues to be, a significant driver of both change and accountability.

To purchase your copy please click here.

Public Benefit OFR

CIPFA and RSM Robson Rhodes are sending this discussion paper to finance directors and other leading practitioners across the public benefit sector to seek views on how narrative reporting might best supplement and complement financial statements in the various sectors.

The paper outlines the main issues and asks the following key questions:

• Is the OFR the best approach? Should all public benefit entities produce OFRs?
• Who should public benefit OFRs serve?
• What information do readers need? How would OFRs fit in with information that is already available and reports that are already required?
• Should separate guidance be developed for different sectors? If so, who should issue the guidance?

The discussion paper is available for free download here: PDF (size: 152KB).

Rating Review Estimates of Income and Expenditure (2004-2005)

Rating Review is published under the direction of the CIPFA Scottish Branch Committee and further supported by the CIPFA Directors of Finance Section. It is considered to be the most authoritative guide to local government financial statistics in Scotland.

The publication includes statistics and estimated expenditure information for all 32 authorities. Estimated expenditure on all services is included, as well as information relating to the number of councillors, the council tax base and non-domestic rateable values for each authority. For the three major services areas of Housing, Education and Social Work, more detail information is included.

For further information and back copies of Rating Review email julian.mund@ipf.co.uk