Policy paper
Government financial reporting review: Best practice examples from 2021-22
Best practice examples taken from the 2021-22 annual reports and accounts, produced as a result of the commitment HM Treasury made as part of the government financial reporting review.
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The Treasury are committed to producing an annual best practice report, taking examples from departmental annual report and accounts, with the intention of highlighting recognised best practice for account preparers to access when planning their annual reporting for subsequent years.
The report draws on examples of best practice from within each of the three sections of an Annual Report:
- Performance reporting
- Accountability
- Financial statements