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Better Government Series

Our policy recommendations to encourage greater transparency and accountability in public sector finance.

 

Local public audit: expectations gap

15-10-2018

This new publication explores the issues that local public bodies in England are facing in the current economic climate against a backdrop of financial instability, increasing demands for services from an ageing and increasing population, complex structures (both organisational and financial) and weaknesses of effective accountability and governance structures. It looks at the role of local public auditors and those charged with governance in relation to these issues and considers what improvements could be made to enhance trust and confidence in how public money is spent.

Public money for the public good

05-06-2018

The role of professional accountants is fundamentally about creating trust. Trust that numbers are correctly stated and that a true and fair account has been produced, showing what money has been raised and how that money has been used.

The debt of nations

Ross Campbell, Martin Wheatcroft 17-04-2018

A decade after the corporate debt crisis, public debt is at an all-time high and continues to rise. The potential for a global public debt crisis should not be ignored. ICAEW shares policy insight.

Procurement: Tendering for local audit

Sumita Shah | Paul Dillon-Robinson 07-03-2018

This special report has been written to support local public bodies when they are in the process of tendering for external audit services under the Local Audit and Accountability Act 2014. It is largely based upon recent experiences by accountancy firms, gained in tendering for NHS Foundation Trusts and other public sector procurements, learning the lessons from these procurement exercises.

The role of financial leadership in sustainable public finances

06-03-2018

In this publication, we explore the role that finance leaders can and should play in managing sustainable public finances. We explore the drivers for strong financial leadership and the skills and competences that, in our view, a strong finance leader should have. Senior leaders, from around the world, provide their thoughts on the importance of strong finance leaders in the public sector.

UK PFM stakeholder guide

20-11-2017

ICAEW has a new addition to the better government series: a guide for stakeholders working with the UK Central Government Public Financial Management System.

Managing the public balance sheet

16-11-2017

An ICAEW policy insight aimed at helping governments and parliaments understand how good balance sheet management can improve the overall management of the public finances and the questions they should be asking to make the most of their integrated financial reports.

Building blocks to better PFM

09-06-2017

An accessible, practical guidance document from ICAEW, aimed at helping government entities move from cash to accruals accounting as a change project.

Funding UK Infrastructure

19-07-2016

Infrastructure needs to be a central priority for policymakers given the increased economic uncertainty that has emerged following the decision of the British people to leave the EU.

Audit v other forms of assurance; a Special Report

27-01-2016

This paper explains the differences between the different forms of assurance, and why it is important for those seeking assurance to understand these differences, the work that has been carried out and what it is that they are actually receiving, so they can make appropriate judgements and decisions about the use of public monies.

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