Guidance
Public spending – the accountability framework
A description of how government handles public funds and how public spending is accountable to Parliament.
Documents
Details
This document describes how the government manages public funds, and particularly the core guidance document Managing Public Money. It explains how accountability to Parliament works through the system of accounting officers, and where to find further guidance for accounting officers.
The document also provides further information about how accounting officers reach difficult decisions though for example accounting officer assessments and directions.
Published 24 August 2021