We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Preston factors (earnings and interest factors) are provided for employers.
This document details the terms of reference for the Financial Reporting Advisory Board (FRAB)
This handbook is designed for all customers of internal audit within central government, to help ensure the effective delivery of internal audit services.
The government financial reporting manual is the technical accounting guide for the preparation of financial statements.
This series brings together all documents relating to HM Treasury spend approvals
This series brings together all documents relating to HM Treasury spend approvals.
This document contains the 2018 to 2019 guidance for government departments on the budgeting framework that applies for expenditure control
Revised guidance for departments for the country and regional analysis (CRA) data collection exercise.
2015 to 2016 guidance for government departments on the budgeting framework
'Dear Accounting Officer' (DAO) letters are used to provide specific advice on issues of accountability, regularity and propriety and annual accounting exercises.
Best practice examples from the 2023-24 annual reports and accounts.
This guidance provides a framework within which all civil service departments will set pay for 2014-15 and take forward pay strategies and pay reporting.
The 2010 Spending Review set out plans for around £80 billion of savings in public expenditure. The Treasury has strengthened its project approval processes to achieve these and effect a step-change in spending control.
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).