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.

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

PDF, 4.09 MB, 37 pages

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

PDF, 2.05 MB, 15 pages

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.