Parliamentary scrutiny of public spending

This page contains guidance for Accounting Officers to supplement the core guidance contained in Managing Public Money.



This guidance is primarily aimed at assisting accounting officers of United Kingdom government departments and organisations, senior responsible owners, senior officials, finance directors and others required to be involved in the value for money scrutiny of spending undertaken by the National Audit Office and the Committee of Public Accounts on behalf of Parliament.

It is of particular assistance and relevance to those in central government departments and or in public sector organisations (such as arm’s length bodies) who have a role in briefing and advising accounting officers and others throughout the scrutiny process.

Published 17 December 2015
Last updated 13 July 2017 + show all updates
  1. Accounting officer system statements guidance moved to a new page
  2. Updated the covers of the document
  3. Updated page by adding in Accounting Officer System Statements: guidance
  4. First published.