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Governance in Government

GFM has responsibility for setting standards for the use of public money, working closely with the National Audit Office (NAO website ).  It publishes a range of guidance documents, listed below with hyperlinks.  These are kept up to date.

The  Assurance, Control and Risk team (ACR) deals with the management and control of risk and the opportunities associated with it.  The team also provides the secretariat for the Prime Minister’s cross departmental risk control programme under Sir Brian Bender.

The Treasury Officer of Accounts team (TOA) deals with corporate governance and integrity, particularly issues of regularity and propriety.  This includes advice on casework and attendance at hearings of the Public Accounts Committee.

For alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page .

• Corporate governance in central government departments: code of good practice
• Regularity, propriety and value for money
• Guide to scrutiny of public expenditure  
• Audit committee handbook  
• HIA letters index  
• Government internal audit standards  
• Internal audit training and development handbook
• Accounting officers and the Treasury’s role  
• Dear accounting officer letters
• Fraud reports - Annual reports produced by the Treasury to assist in combatting fraud
• Management of risk - principles and concepts  
• Managing the risk of fraud

External Links

• National Audit Office / HM Treasury guide: Good practice in tackling external fraud
• Government Accounting: website for manual on accountability

Internal links

• Sharman Review and the Government´s Commitments in response

Media Links

• Government internal audit standards: Good practice guide on audit strategy (PDF 90KB)
• Sharman Report, Holding to Account  (PDF 432KB)
• ´Audit and accountability for central government´, the government´s response to the Sharman report, ´Holding to account´  (PDF 353KB)

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