Despite their reputation, spreadsheets remain one of finance's most flexible and transparent tools when used with appropriate controls and governance. In many cases, they can be more adaptable, auditable and sustainable than bespoke systems.

16 Jun 2026Technical

What Is a Liability Benchmark?

The liability benchmark links capital plans, reserves, cash flow and debt, providing a long-term view of borrowing need and helping authorities make informed, prudent treasury management decisions.

14 May 2026Technical

What Changes Are Required by the New CIPFA Code?

CIPFA’s revised Prudential and Treasury Management Codes may not be final yet, but the direction of travel is already clear. Authorities that start reviewing their strategies, indicators, liability benchmark and governance arrangements now will be far better placed than those waiting for publication.