Policy paper

Government financial reporting review: Best practice examples from 2018-19

A review of best practice and opportunities for improvement in government financial reporting.

From:
HM Treasury
Published
3 April 2019
Last updated
26 February 2020 — See all updates

Documents

Government financial reporting review: best practice examples from 2018-19

PDF, 3.05 MB, 63 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

The government financial reporting review: 2019 (web)

Ref: ISBN 978-1-5286-1173-2, PU2259, CP 67

PDF, 4.87 MB, 136 pages

Order a copy

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

The government financial reporting review: 2019 (print)

Ref: ISBN 978-1-5286-1173-2 , PU2259, CP 67

PDF, 10.9 MB, 134 pages

Order a copy

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email digital.communications@hmtreasury.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

The Treasury has carried out a major review of government financial reporting in response to the ‘Accounting for democracy’ reports published in 2017 and 2018 by the Public Administration and Constitutional Affairs Committee, and to review progress since the 2014 ‘Simplifying and streamlining’ consultation. The review has 3 overall aims:

  1. To clearly state the purposes of government financial reporting.
  2. To review and better explain the current practices for government financial reporting.
  3. To take steps to improve government financial reporting.

This report presents the findings of the review. It combines statements of principle, best practice examples to support departments looking to improve their reporting, and actions for the Treasury. Annex A gives the government’s response to the detailed recommendations made in ‘Accounting for democracy’.

This page now includes a collection of best practices examples identified as part of HM Treasury’s regular review of accounts.

Published 3 April 2019
Last updated 26 February 2020 + show all updates

  1. Updated with 'Government financial reporting review: best practice examples from 2018-19'.

  2. First published.

Related content