Parliamentary scrutiny of public spending

This guidance replaces the former 'Guide to the scrutiny of public expenditure' published by HM Treasury in 2004.


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.