TISonline is CIPFAís online information resource for public sector financial managers. It provides over 30 information streams of guidance and commentary covering the financial, legislative, administrative and strategic context to the public services. TISonline information streams are supported by news, discussion forums and e-alert services.
To use TISonline you need to register and log on to the website. You will then have access to the information streams that are covered by your organisationís subscription. A range of subscription packages are available, covering individual information streams or the full TISonline service. For details of your organisationís current subscription, log on to the website.
Asset Management examines the systems through which an organisation’s public assets, such as land, property, plant and equipment, are managed. This section has been revised and updated.
Valuation explains council tax valuation and the valuation list, including the banding of property. The section has been recently revised and updated.
Information on the community infrastructure levy has been added to the Obligations section. This section has also been updated to cover recent changes to government guidance on Section 106 obligations and the new consultation on speeding up negotiations.
Levies and Safety Nets explains the system of levies for disproportionate growth in business rates income and safety nets for authorities with large falls in business rates income. The section has been updated regarding recent legislation and also now includes the DCLG’s levy and safety net calculator models.
NNDR Billing and Collection explains the process for the billing and collection of national non-domestic rates (NNDR). The section has been updated to reflect the provisions of the most recent relevant Statutory Instruments, in particular the ability of English ratepayers to pay NNDR in 12 monthly instalments from April 2014.
Licensing provides an overview of the licensing system in England and Wales and the implications for local authorities. It also outlines some of the key activities that are licensed by local authorities and the relevant legislation. This section has been updated in the light of recent case law with regard to fee determination.
Risk Management examines the importance of risk management as an integral part of an organisation’s system of corporate governance and internal control. It looks at the role of the risk management strategy, risk categorisation, roles and responsibilities and the main risk management processes. This section has been reviewed and updated to stress the importance of risk management as a tool for exploiting opportunities as well as safeguarding against potential threats.
Risk and Financial Management outlines how an organisation should identify the risks to the success of its medium term financial plan and manage them in accordance with its own risk management strategy. This section, which includes an overview of risk categories, the role of the chief financial officer and areas of risk in budget setting, has been reviewed and updated in the context of ongoing funding reduction alongside the increased pressure on services.
Sources of Income and Grants and Funding have been updated. These sections explain the system of planning application fees and other areas where local authorities can charge for planning services, and summarise the main government grants and other sources of funding that are relevant to local authority planning services.
Interest on Overpaid Rates sets out the circumstances in which interest is paid on overpaid national non-domestic rates and the procedure to be followed. The section has been updated to reflect the government continuing the zero interest rate for 2013/14 and 2014/15.
Financial Framework considers the arrangements and structures that make up the financial framework of an organisation, enabling it to adequately discharge its statutory and regulatory obligations. This section has been updated to reflect current practice.
Contaminated Land outlines the duties of local authorities in this area and the legislative framework. This section has been updated with a refreshed overview of the funding situation with regard to the investigation and remediation of contaminated land under the Environmental Protection Act 1990.
Development Activities explains the processes and financial issues involved in development of new social housing by housing associations. The section has been updated to include coverage of the GLA’s funding programme in London.
Services for Looked After Children outlines the role of local authorities in respect of looked after children and the services they provide. It further highlights the legislation underpinning these services and the funding arrangements. This section has been revised and updated.
The new Sustainability section provides an overview of sustainability in the context of planning and outlines government policy in this area, including how sustainable development principles are implemented through the National Planning Policy Framework.
NNDR Enforcement explains the process for enforcing the payment of national non-domestic rates (NNDR). The section has been updated to reflect the new regulations for taking control of goods (formerly levying distress), which came into effect on 1 April 2014.
LAAP Bulletin 102: Accounting for Collaboration – Transition Issues provides guidance on issues that may arise when making the transition to the new requirements for collaborative arrangements under the revised provisions of the 2014/15 Code, following the issue of five new or amended standards introduced by the IASB in May 2011.
LAAP Bulletin 86 has been updated. This bulletin discusses the requirements under the Code for the separate recognition, depreciation and derecognition of parts of assets (componentisation) under International Accounting Standard 16 – Property, Plant & Equipment.
NNDR Transitional Relief outlines the transitional arrangements for phasing in the rate charges payable under national non-domestic rates (NNDR). The section has been updated to include the figures for the annual limits on bills for the 2013/14 and 2014/15 financial years.
Empty Property Rate sets out the rules surrounding the empty property rate, including those on liability, exemptions and appeals. The section has been updated with new content on liability and exemptions, and with a new subsection detailing relevant case law.
Section 31 Grants explains the basis of these grants and summarises recent grants that have been paid to local authorities under the relevant legislation. The section has been updated for 2015/16. Council Tax Freeze Grant has been updated to include the latest referendum principles for 2015/16.
Current Developments now covers the final 2015/16 local government finance settlement, the outcome of the government’s consultation on local welfare provision, and the publication of the Independent Commission on Local Government Finance’s final report.
Cemeteries, Crematoria and Mortuaries outlines the provision of these services by local authorities and considers future issues for the sector. This section has been reviewed and now includes updated statistics on actual expenditure for cemeteries and crematoria. It also provides an update on natural burial grounds and the government's policy with regard to reuse of graves.
Natural Resource Efficiency has been updated with an overview of European Commission proposals around improving the environmental performance of buildings and recycling their materials. It also includes updated information on landfill tax rates, the aggregates levy and the climate change levy.
The National Audit Office has published the Code of Audit Practice for local public bodies, which includes a duty for auditors to consider how best to gain assurance over pooled spending initiatives.
HMRC has published the first tranche of updated contracted out services guidance.
The minutes of the meeting held on 27 January 2015 are now available.
George Osborne has delivered his Budget statement to Parliament setting out the government’s actions with regard to the economy.