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This document details the terms of reference for the Financial Reporting Advisory Board (FRAB)
These short papers explain how to record entities and their transactions in an accounting system.
Terms of reference for two VfM studies that the OVfM will undertake with departments on high-risk areas of cross-departmental spending.
This document is a policy explainer for the changes the government is making to rates of tax on property, savings and dividend income, which were announced at Budget 2025.
Preston factors (earnings and interest factors) are provided for employers.
Terms of reference for the appointment of David Goldstone CBE as the independent chair of the Office for Value for Money.
Terms of reference for the Thematic Value for Money (VfM) Reviews on homelessness, youth provision, maintenance of public assets and care models.
This series brings together all documents relating to HM Treasury spend approvals.
This series brings together all documents relating to HM Treasury spend approvals
Appraisal criteria to be used by the OVfM when scrutinising the value for money (VfM) of investment proposals.
Sanctions evasion linked to product origin manipulation using fabricated and falsified certificates of origin (COs): how to spot red flags and check validity.
Details for OFSI Memorandum of Understanding
This guide collates examples with reporting insights on climate, environmental & sustainability topics (including TCFD) for 2023-24 Annual Reports and Accounts
'Dear Accounting Officer' (DAO) letters are used to provide specific advice on issues of accountability, regularity and propriety and annual accounting exercises.
Do not include personal or financial information like your National Insurance number or credit card details.
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