Contents   Index

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

X

Y

Z

Reference to Word 'cipfa'

The current expenditure form RO3 was extensively revised in 1994 - 95 to accord with CIPFA accounting guidelines in " Accounting for Social Services " which were introduced in England and Wales in April 1993 ( April 1994 in Scotland ) . (E5) Local authority personal social services gross expenditure by type of provision, 2000-2001

The client groups used are those in the CIPFA guidance and will generally reflect the primary cause for placement / service provided . (E5) Local authority personal social services gross expenditure by type of provision, 2000-2001

In accordance with CIPFA guidance , a number of Support Management costs are reallocated to individual client groups . (E5) Local authority personal social services gross expenditure by type of provision, 2000-2001

A

B

C

D

E

F

G

H

I

J

K

L

M

N

O

P

Q

R

S

T

U

V

W

X

Y

Z

Contents   Index