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Public spending & reporting

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Public spending & reporting

Introduction to public spending and reporting

The Government's long-term goal is to deliver world-class public services through investment and reform to ensure that taxpayers receive value for money. A modern and effective framework for the planning, control and reporting of public spending is a crucial prerequisite for achieving this goal.

• Governance and risk management

  Improving government's capability to manage risk and uncertainty: Guidance on governance, risk management, internal audit and fraud.

• Public service performance

  Overview of progress against Public Service Agreement targets.

• Value for money

  Information on the Government's value for money strategy.

• Investment and procurement

  Information on Asset Management Strategies and Government Procurement as well as access to the National Asset Register.

• Financial reporting - Budgeting and classification

  Guidance on the Budgeting Framework, National Accounts Classification and the Devolved Assemblies.

• Financial reporting - Parliamentary Supply Estimates

  Key documents including Main Estimates, Supplementary Estimates, Votes on Account and Supplementary Budgetary Information.

• Financial reporting - Financial reporting in central government

  Incorporates the latest data on Government Financial Reporting, including The Financial Reporting Manual, resource accounts and the Whole of Government Accounts.

• Financial management and finance professionalism

  Information on the Government Finance Profession and guidance on managing resources.

• Financial Reporting Advisory Board

  The FRAB is an independent advisory body fulfilling a statutory role to advise the Treasury on Financial reporting principles and standards for Government.

• Charity and Third Sector Finance

  The Charity and Third Sector Finance Unit is responsible for strategic policy development across HM Treasury on third sector issues.

• Whole of Government Accounts

  Whole of Government Accounts (WGA) are consolidated accounts based on UK Generally Accepted Accounting Principles covering the whole public sector.

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