Find information about

Performance Standard: GS4.7 Financial management

Useful References and Websites

Useful References
You may find the following publications useful in the planning and delivery of services related to this Performance Standard:

• Audit Commission (1999), A Balanced Account: the Audit Arrangements for Registered Social Landlords, Audit Commission

• Audit Scotland (2001), Code of Audit Practice, Audit Scotland

• Chartered Institute of Public Finance and Accountancy (1997), Budget Preparation in Housing Associations and other Registered Social Landlords - A Practical Guide, CIPFA

• Auditing Practices Board (1997), The Audit of Registered Social Landlords in the United Kingdom, Auditing Practices Board

• Chartered Institute of Public Finance and Accountancy (1998), Budget Monitoring and Control in Social Housing - A Practical Guide, CIPFA

• Chartered Institute of Public Finance and Accountancy (1999), Financial Regulations in Social Housing: A Best Practice Guide, CIPFA

• Kidsons Impey and ODS (1999), An Assessment of Housing Association Development, Management and Maintenance Operating Costs, Scottish Homes

• Martin, A. and McDonald, A. (1999), Buying IT: A Good Practice Guide, Chartered Institute of Housing and Housing Corporation

• National Housing Federation (1999), Statement of Recommended Practice (SORP): Accounting by Registered Social Landlords, NHF

• National Housing Federation (1999), What's It All About? Registered Social Landlord Accounts Explained, NHF

• National Housing Federation (2001), Guidance on Depreciation and Impairment: Accounting by Registered Social Landlords, NHF

• Scottish Federation of Housing Associations (1995), Guidance Booklet No. 6: Buying and Selling Services, SFHA

• Scottish Federation of Housing Associations (1999), Raising Standards in Housing Chapter 3: Internal Audit, SFHA

• Scottish Federation of Housing Associations (2000), Raising Standards in Housing Chapter 10: Financial Management, SFHA

• Scottish Federation of Housing Associations (2000), Code of Audit Practice, presented in 2 parts as Appendix 6 of Raising Standards in Housing Chapter 3 (Internal Audit) and Appendix 9 of Raising Standards in Housing Chapter 10 (Financial Management), SFHA

• Scottish Homes (2001), Guidance Note: Annual Accounts, Preparation of Financial Statements and Current Issues, (SHGN 2001/10), Scottish Homes

• Scottish Homes (2001), Guidance Note: Contract Compliance Following Transfer of Homes to Community Ownership, (SHGN 2001/11), Scottish Homes

Useful Websites
The following websites contain useful material, including on-line versions on some of the references listed above:

• Audit Commission

• Audit Scotland (incorporating Accounts Commission)

• Auditing Practices Board - Accountancy Foundation: Publications

• Chartered Institute of Housing in Scotland

• Chartered Institute of Public Finance and Accountancy (CIPFA)

• Financial Reporting Council

• Housing Corporation

• HM Revenue & Customs (Formerly Inland Revenue)

• Institute of Chartered Accountants in England and Wales

• Institute of Chartered Accountants of Scotland

• National Housing Federation

• Scottish Federation of Housing Associations

• Scottish Homes Archive

Click on links below to view information relating to this Performance Standard:

Self Assessment

Useful References and Websites

Performance and Contextual Information

Or return to Assessing Performance for a fuller description of the purpose and content of each section, or to choose another Performance Standard.