An Introductory Guide to Financial Reporting in the Public Sector in the United Kingdom

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This guide provides an introduction to public sector financial reporting in the UK.

It covers why financial reporting in the public sector matters, what form that financial reporting takes, how financial reporting in the public sector is developed and what confidence is provided by the information that is produced.

The publication looks at the anatomy of the financial reports across the three main areas of public sector financial reporting, ie central government, local government and the NHS, and identifies the key elements that they reflect.

It looks at real life examples, demonstrates what information is portrayed and how the messages are communicated.

The publication also focuses on the world leading Whole of Government Accounts, which consolidate the audited accounts of over 6,000 organisations across the UK public sector with the aim of providing an overview of the financial performance, financial position and cash flows of those organisations.

The guide is useful to financial managers and non-financial managers across the public sector who are keen to understand the financial reporting frameworks in which they operate and the importance of the information being presented.

It will also provide the opportunity to compare and contrast the results with how information is reported in the rest of the public sector.

This publication is only available online.

The digital, online version is available as both searchable HTML and a bookmarked downloadable PDF of the publication that can be shared throughout your organisation. Customers will need to register and login to CIPFA’s website to access the publication.

Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA’s Publications Department.