Public spending and 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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