Policy paper

Government financial reporting review: Best practice examples from 2022-23

Best practice examples from the 2022-23 annual reports and accounts, produced as a result of the commitment HM Treasury made as part of the government financial reporting review.

• From: HM Treasury
• Published: 17 October 2024
• Last updated: 30 October 2024 — See all updates

Documents

Government financial reporting review: Best practice examples from 2022-23

PDF, 4.09 MB, 37 pages

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Government financial reporting review: Best practice examples from 2022-23 Annex

PDF, 2.05 MB, 15 pages

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Details

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:

1. Performance reporting
2. Accountability
3. Financial statements

An additional annex report has been produced with further examples from the performance reporting section of departmental annual reports and accounts.

Published 17 October 2024
Last updated 30 October 2024 + show all updates

1. 30 October 2024

   an additional annex has been uploaded

2. 17 October 2024

   First published.