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17 November 2003

Managing Resources

Managing the Links to Parliamentary Supply (The Yellow Guide)

This Guide is intended to clarify the elements of departmental resource accounts that relate to Parliamentary ‘Supply’ - that is, the means by which Parliamentary authority is secured for most government spending. It is aimed primarily at those in departments involved in the preparation of resource accounts, and focuses in particular - by means of a detailed checklist - on potential errors in preparing the Supply aspects of the accounts (in particular Schedule 1), and how they can be rectified. But it is also intended as a more general aid to understanding the financial reporting requirements that stem from Supply.

This Guide is available below in Adobe Acrobat Portable Document Format (PDF). If you do not have Adobe Acrobat installed on your computer you can download the software free of charge from the Adobe website. For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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