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.
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.
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.
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.
Natural Resource Efficiency provides guidance to local authorities on to how to improve their use of material resources and to plan ahead for low carbon economies. This section 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.
PFI in Social Housing looks at the use of the private finance initiative for both HRA and non-HRA housing schemes. The section explains the background to the introduction of PFI as an option for funding work to achieve the Decent Homes target, and looks at the contract process, payment mechanism and accounting issues. It also outlines current government policy and the introduction of PF2.