The Fraud section has been updated with an overview of the London Public Sector Counter Fraud Partnership, including its annual survey and recent work on procurement fraud themes and control measures. The National Fraud Authority would also like to hear from you if you'd like to share case studies/best practice relating to fighting fraud; see Latest Developments for more information.

Converting to Academy Status describes the process for schools converting to academy status and how the policy on academies has developed.

LAAP Bulletin 82: Guidance on the Impairment of Deposits with Icelandic Banks has been updated for developments that have taken place since the bulletin was issued, up to May 2012. The update includes the latest estimates of recoverable amounts and the exchange rate and escrow account implications.

The new Arts and Culture Overview explores why local authorities provide arts and cultural activities, and the links to health, economic and local community cohesion through these activities.

Obtaining the Use of Capital Assets examines the different options available for procuring the use of capital assets. The section has been updated to cover recent developments including the changes to pooling rules for right to buy receipts.

Calculations by Major Precepting Authorities, Calculations by Local Precepting Authorities and Miscellaneous and Supplemental have all been updated to incorporate amendments introduced by the Localism Act 2011.

Contract Negotiation is a new section which provides an overview of contract negotiation detailing risks, procedures and strategy. It also covers change control, contract governance and differing procurement procedures.

Legislation and Policy outlines legislation and policy which affects provision of services to people with mental health needs.

London 2012 has been updated. This section highlights that in these difficult times there are opportunities to deliver core local authority ambitions using the Olympic Games as a tool to achieve those ends.

Human Resources examines the systems that facilitate the management of an organisation’s human resources and outlines the audit objectives and the key risks for each of those systems. This section has been fully revised and updated.

People provides guidance on how 'skills development' can be introduced into a public sector organisation detailing skills audits, talent management, training and an example of a procurement skills framework. This section has been updated to highlight the benefits of ensuring that staff are CIPS qualified.

Housing Association Finance has been restructured to help you find the guidance you need. The new structure covers topics including development and growth, housing operations, financial management, risk management and taxation. A new Performance Information section has also been added, providing links to sources of statistics and performance indicators for housing associations.

Sourcing looks at the process of identifying, selecting and developing suppliers. It details external influences, whole life costing, market intelligence and contract procedure rules. This section has been revised and updated.

Archives and Records Management is a brand new section. It provides an introduction to archives, outlining their purpose and the main operational and management issues to be considered when running an archives service.

Introduction to Risk Management provides an overview of the key themes in risk management and underlines how it should be woven through an organisation's key governance frameworks. Financial Management is new section which examines the link between risk management and financial management, including areas of risk in budget setting and a sample risk register with suggested controls and mitigation.

The Fraud section now includes the Fraud Loss Profile, which is a tool intended to help local authorities understand the extent of their likely financial fraud loss in the areas of council tax, housing tenancy, procurement and payroll fraud. This section also contains good practice case studies relating to fighting council tax fraud, which are the result of recent workshops run by the National Fraud Authority.

Section 3: Meaning of 'Dwelling' has been updated with new case law related to rateable occupation as it applies to a council taxable property.

Police: Finance examines the finance system for police forces, including funding, revenue and capital finance and accounting. This section has been updated with a brief summary of the Proceeds of Crime Act, which allows for the recovery of the proceeds of criminal activity. It outlines the methods of recovery and how the proceeds are shared among the various agencies.

Managing Change outlines the various stages of managing a process of change within an organisation. It highlights the importance of effective communication and strong leadership, and also offers some useful hints for effective change management.

Liability identifies those that are liable to council tax and the related legislation. A new item of case law has been added to Chargeable Dwellings.

Procurement Policy outlines the different areas of an organisation's procurement policy including sustainability, EU regulations, ethics, governance and public accountability. This section has been updated to include detail on shared services and the Remedies Directive.

The new Current Developments section provides an overview of the main developments that are relevant to government grants and the local authority funding system, including Council Tax Freeze Grant, referendums, the planned new funding system based on relocalisation of business rates, and new council tax arrangements.

The minutes of the CIPFA VAT Committee meeting held on 15 March 2012 are now available on TISonline.

The Introduction and sections on the Prudential Code, Prudential Indicators and MRP Options have been updated to cover current legislation and guidance. These sections explain the aims and requirements of the code and its use in practice.

Audit Committees provides an overview of the way in which internal auditors should interact with audit committees, pointing the way towards best practice, while appreciating that audit committees are not all operating in a consistent manner across the public sector.

Local Public Audit highlights the government's proposals for the future of local audit and the next steps in the process.

National Health Service considers the organisation of the National Health Service (NHS) and the arrangements for internal and external audit in NHS bodies. It also identifies current issues and areas of change.

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