HM Treasury

Public spending & reporting

Regularity, propriety and value for money

11 November 2004

This handbook is designed primarily for Accounting Officers in government departments, Next Steps Executive Agencies and Non Departmental Public Bodies (NDPBs), together with their equivalents in the National Health Service. But it will also be of interest to NDPB board members, who also have an important role in ensuring that these bodies operate with propriety and regularity. Indeed, given the extensive delegation of financial authority in public sector organisations, and the fact that Accounting Officers and board members will often look to their staff for advice on these matters, the handbook should be of value to public servants at many levels.

Written guidance cannot be a substitute for experience or for training, particularly for people whose previous experience has not been in the public sector, and who may not be familiar with the standards expected of public servants. Relevant induction training is available at the Centre for Management and Policy Studies (formerly the Civil Service College).

The handbook, which was last issued July 1997, has been revised by the Treasury Officer of Accounts (TOA) team in the Treasury. The Treasury Officer of Accounts team also produces “Managing Public Money” which incorporates “The Responsibilities of an Accounting Officer” and “The Responsibilities of a NDPB Accounting Officer”.

If you have any questions about the handbook, call 020 7270 4908 or 5365.

The Guide to Scrutiny of Public Expenditure 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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PDF file of Regularity, propriety and value for money (383KB)

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