HM Treasury publishes best practice examples from its review of 2021-22 annual reports and accounts

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28 Apr, 2023

HM Treasury has published best practice examples from its review of 2021-22 annual reports and accounts (ARAs).

As part of the Government Financial Reporting Review in 2019, HM Treasury committed to continue to support ongoing improvements in financial reporting and committed to producing an annual best practice report.  This latest report follows the publication of best practice examples taken from the 2017-2018 central government ARAs, published at the time of the Government Financial Reporting Review, and those contained within previous reviews of 2018-2019, 2019-20 and 2020-21 ARAs.

The expectation is that the examples will be considered by those preparing annual reports and accounts across government.

The report is divided into three sections:

    • Performance reporting;
    • Accountability reporting; and
    • Financial reporting.

Further information and links to the examples are available on the HM Treasury website.

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