Policy paper

Government financial reporting review: Best practice examples from 2018-19

A review of best practice and opportunities for improvement in government financial reporting.

• From: HM Treasury
• Published: 3 April 2019
• Last updated: 27 September 2024 — See all updates

This was published under the 2016 to 2019 May Conservative government

Documents

Government financial reporting review: best practice examples from 2018-19

PDF, 3.05 MB, 63 pages

The government financial reporting review: 2019 (web)

Ref: ISBN 978-1-5286-1173-2, PU2259, CP 67

PDF, 4.87 MB, 136 pages

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The government financial reporting review: 2019 (print)

Ref: ISBN 978-1-5286-1173-2 , PU2259, CP 67

PDF, 10.9 MB, 134 pages

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Government Financial Reporting Landscape Map

PDF, 90.9 KB, 1 page

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Details

The Treasury has carried out a major review of government financial reporting in response to the ‘Accounting for democracy’ reports published in 2017 and 2018 by the Public Administration and Constitutional Affairs Committee, and to review progress since the 2014 ‘Simplifying and streamlining’ consultation. The review has 3 overall aims:

1. To clearly state the purposes of government financial reporting.
2. To review and better explain the current practices for government financial reporting.
3. To take steps to improve government financial reporting.

This report presents the findings of the review. It combines statements of principle, best practice examples to support departments looking to improve their reporting, and actions for the Treasury. Annex A gives the government’s response to the detailed recommendations made in ‘Accounting for democracy’.

This page now includes a collection of best practices examples identified as part of HM Treasury’s regular review of accounts.

Published 3 April 2019
Last updated 27 September 2024 + show all updates

1. 27 September 2024

   As recommended by the Review, the Financial Landscape Map has been added.

2. 26 February 2020

   Updated with 'Government financial reporting review: best practice examples from 2018-19'.

3. 3 April 2019

   First published.