Policy paper

Annex A: wider guidance

Published 26 October 2026

Applies to England, Northern Ireland and Wales

Corporate governance

This includes:

• this framework document
• corporate governance code for central government departments (relevant to arm’s length bodies (ALBs)) and supporting guidance
• code of conduct for board members of public bodies
• code of practice for partnerships between departments and ALBs

Financial management and reporting

This includes:

• managing public money (MPM)
• government financial reporting manual (FReM)
• relevant dear accounting officer (DAO) letters
• relevant HM Treasury guidance and instructions in respect of whole of government accounts
• most recent letter setting out the delegated authorities, issued by DHSC

Management of risk

This includes:

• Orange Book management of risk - principles and concepts
• management of risk in government: framework
• global internal audit standards
• approvals process for major projects above delegated limits
• National Cyber Strategy (2022)
• cyber security guidance for business

Commercial management

This includes:

• procurement policy notes
• Cabinet Office spend controls
• transparency in supply chains: a practical guide

Public appointments

The following are relevant where public bodies participate in public appointments processes:

• guidance from the Commissioner for Public Appointments
• governance code on public appointments
• procurement policy note 08/15: tax arrangements of public appointees

Staff and remuneration

This includes:

• HM Treasury guidance on senior pay and reward
• Civil Service pay guidance
• public sector pay and terms: guidance note
• whistleblowing: guidance and code of practice for employers
• Equality Act 2010: guidance

General

This includes:

• Freedom of Information Act 2000 and accompanying Information Commissioner’s Office guidance and instructions
• Parliamentary and Health Service Ombudsman’s principles of good administration (2009)
• other relevant instructions and guidance issued by central government departments (such as Cabinet Office and HM Treasury)
• recommendations made by the Public Accounts Committee (or by other parliamentary authority) that have been accepted by the government and are relevant to HTA
• Cabinet Office guidance on public bodies
• Civil Service diversity and inclusion strategy - outlines the ambition, to which ALBs can contribute
• National Infrastructure and Service Transformation Authority guidance on the management of major projects
• Government Digital Service
• grants standards
• code of practice for statistics
• accounting officer system statements guidance - produced by government departments with input from ALBs