https://www.icaew.com/rss/public-sectorLatest resources, guidance and news for public sector practitionersen{A0FE5F24-2904-4180-9518-D2784C7C9636}https://www.icaew.com/technical/public-sector/public-sector-community/news/invest-before-the-storm-why-public-finances-are-key-to-ensure-climate-resilience-transitionEvery flood, drought, wildfire and heatwave now leaves a lasting imprint on national budgets, public debt and economic growth, warns Alishba Khan. {F914CCBD-D3CE-4174-964D-107B5FDA327C}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/climate-adaptation-finance-as-the-next-frontier-of-public-financial-managementWithout robust adaptation metrics, public climate finance risks remaining fragmented and input-driven rather than outcome-oriented, warns Alishba Khan{41AB27A9-2D1E-46BA-A00E-253265940C39}https://www.icaew.com/technical/public-sector/public-sector-community/news/a-year-of-transformationThe landscape of the public sector in 2026 is defined by a renewed focus on the fundamentals according to Henning Diederichs, Senior Technical Manager in ICAEW’s public sector team.{BFB7B13B-EC14-48C6-898B-1BDE41EF34DC}https://www.icaew.com/technical/public-sector/public-sector-community/news/chancellor-holds-the-line-in-first-ever-non-fiscal-fiscal-eventRachel Reeves benefited from some relatively small revisions to the OBR’s fiscal forecasts, allowing her to avoid having to announce any new tax or spending decisions on the day.{6233DBC9-E4D1-4406-ABAF-D82FBDC8FDF4}https://www.icaew.com/technical/public-sector/public-sector-community/news/advancing-tcfd-adoptionThis webinar looks at the adoption of sustainability reporting in UK central government. {F42D5CE1-AE48-4609-8DC2-DB1139346812}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/message-from-the-public-sector-team-january-2026Thank you for your public sector community membership in 2025. We look forward to supporting you with many more insights in 2026. {4FB0DA2B-81FE-47C2-83EF-81AEE084CBA9}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/what-are-government-estimatesA simple guide by ICAEW experts, explaining how government Estimates work.{DB461D46-A397-4C2F-A4A3-E659B4CFAA65}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/public-sector-budgeting-frameworkA simple guide by ICAEW experts, covering the Government public sector budgeting framework tool.{041F71EA-C1E8-4EE1-B48D-E908865CF153}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/nao-reports-winter-2024-2025The National Audit Office publishes a wide range of reports. Below is a selection that are especially topical and of interest to ICAEW members and the wider profession.{0B4E5FA1-5FDA-4DDD-BF54-2A7D08C2C11B}https://www.icaew.com/technical/public-sector/public-sector-community/news/message-from-the-director-of-public-sector-january-2025Alison Ring thanks you for your Public Sector Community membership in 2024 and looks forward to welcoming you in 2025 to continue to benefit from the support and insights this Community provides.{B42DDF01-7A37-4CA9-99FB-5B51417FF636}https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/comparing-ipsasbs-draft-climate-disclosures-standard-with-ifrs-s2-and-griThe International Public Sector Accounting Standards Board (IPSASB) has issued a draft public sector specific climate standard. What are the unique features of this standard and how does it compare to IFRS S2 and GRI? {97052EA9-37C1-497B-9102-A839BEFA313B}https://www.icaew.com/technical/public-sector/public-sector-financial-management/local-government-finance-skills-for-the-future/leading-data-led-decision-making-in-local-governmentFinance professionals are pivotal in ensuring local authority decisions on service delivery are grounded in robust data analysis. CIPFA’s Iain Murray outlines the role of finance teams in ensuring data-led decision-making and the skills required for success.{021D0B3B-83EB-4854-9927-D85421BE241D}https://www.icaew.com/technical/public-sector/public-sector-financial-management/local-government-finance-skills-for-the-future/inside-local-gov-spendingIn the second of two articles exploring the work of local authority finance teams, ICAEW takes a look at how councils are spending their funds.{27D13016-528F-48D9-9B8C-5E65EE60EDEA}https://www.icaew.com/technical/public-sector/public-sector-financial-management/local-government-finance-skills-for-the-future/inside-local-gov-budgets-fundingCouncils deliver a host of critical services to local communities, while under increasing scrutiny of their finances. ICAEW examines the work of local authority finance teams and explains how income is raised.{72A12056-81EF-4CC4-9C2C-5DEB537B3DED}https://www.icaew.com/technical/public-sector/public-sector-community/webinars/good-practice-in-public-sector-reportingHear from industry experts as to what best practice reporting in the public sector looks like.{AB752795-6D98-4CF4-B110-CDD10BE6B1D2}https://www.icaew.com/technical/public-sector/public-sector-financial-management/local-government-finance-skills-for-the-future/how-successful-finance-business-partners-work-at-local-authoritiesFinance business partners play a vital bridging role between the finance team and the wider organisation.{22695A94-420E-4FF7-9A9A-F02917B49138}https://www.icaew.com/technical/public-sector/public-sector-financial-management/local-government-finance-skills-for-the-future/strengthening-financial-expertise-across-local-governmentMarking the launch of a series of best practice case studies, Alison Ring OBE FCA CPFA, ICAEW Director of Public Sector & Taxation, shares the vital role that finance teams play in local government.{518ED1B1-21C2-44AA-97FB-AB9D2147BBA6}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/icaew-and-lgps-advisory-board-launch-lgps-informerICAEW and the LGPS Scheme Advisory Board are pleased to publish a Local Government Pension Scheme Informer.{8DE4A0CA-F3EA-444E-A47F-91E4D9265C14}https://www.icaew.com/technical/public-sector/public-sector-community/webinars/tcfd-framework-updateIn July 2023, Max Greenwood, Senior Finance Advisor, HMT took part in a webinar on the introduction of the TCFD framework for central government. This short video expands on the implementation challenges of phase II and III of the framework.{F5CBEBFD-F460-43D2-A880-09FFE084FF80}https://www.icaew.com/technical/public-sector/public-sector-financial-management/pac-sensitive-expenditureNew committee needed to scrutinise sensitive government expenditure, says PAC{9AA1D767-5758-47D7-B592-CBA19FA67C5F}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/nao-reports-published-winter-2023-to-2024The National Audit Office publishes a wide range of reports and we have selected a few that we believe are especially topical and of interest to ICAEW members and the wider profession.{BD90D65A-6016-4544-850A-BC6B9C6AE507}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/2024-message-from-the-directorAlison Ring thanks you for your public sector community membership in 2023 and looks forward to welcoming you in 2024 so that you continue to benefit from the support and insights this community provides.{41E18F47-4ADC-4628-860B-32509B50EC68}https://www.icaew.com/technical/public-sector/public-sector-financial-management/government-finance-business-partner-network-activity-gathering-paceChartered Accountants' Hall recently hosted the inaugural face to face event for finance business partners working in central government departments, agencies and other public bodies.{756BE7C9-2354-4508-8CFB-112ED1212DD1}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/international-public-sector-financial-reporting-updateFind out about the decisions made at the recent meeting of the International Public Sector Accounting Standards Board and the implications for financial reporting in the public sector.{051FAEFE-904C-4A52-AD83-09620A42B5CC}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/message-from-the-director-of-public-sectorAlison Ring thanks you for your Public Sector Community membership in 2022 and looks forward to welcoming you in 2023 so that you continue to benefit from the support and insights this community provides.{0600F8BC-C572-4FB7-A4B0-5343B7153DD6}https://www.icaew.com/technical/public-sector/esg-reportingHenning Diederichs, ICAEW’s Manager for Public Sector Reporting, explores the lessons for public sector organisations from the winners of PWC’s Building Public Trust Awards. {D3B13122-F9E1-460A-8727-11555E13E1CA}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/nao-guide-to-demystify-public-sector-corporate-financeThe National Audit Office has distilled analysis of 139 government corporate finance projects conducted over the last 35 years into a best practice guide in a bid to increase the likelihood of future project success.{28FB4195-AA06-4BF7-B7BF-D0635CCE0B9F}https://www.icaew.com/technical/public-sector/public-sector-audit-and-assurance/uk-public-sector-audit/scotlandScotland has a mixed model where both Audit Scotland and private sector firms are appointed auditors for public sector bodies.{7706BE1E-3415-422F-ACC7-55109768F691}https://www.icaew.com/technical/public-sector/public-sector-audit-and-assurance/uk-public-sector-audit/northern-irelandNorthern Ireland Audit Office is the auditor of the public sector in Northern Ireland. {D675DA3E-5892-464E-BFC3-3BB1729E7083}https://www.icaew.com/technical/public-sector/public-sector-audit-and-assurance/uk-public-sector-audit/walesWales Audit Office performs the overwhelming majority of public sector audit work in Wales on behalf of the Auditor General for Wales. {D866801D-8D73-4EE6-9D9F-194328233227}https://www.icaew.com/technical/public-sector/public-sector-audit-and-assurance/uk-public-sector-audit/public-sector-audit-in-the-ukThe financial audits of UK public sector bodies are performed under the International Standards on Auditing but, as this article explains, there are some key differences between public sector and private sector audit that it is important for anyone involved in audit to understand.{4379945A-C3B2-45A7-8052-5F71DBE4AA17}https://www.icaew.com/technical/public-sector/public-sector-audit-and-assurance/uk-public-sector-audit/englandThe National Audit Office audits most UK government bodies. If not part of the UK government, England-specific public sector bodies, including local authorities and NHS bodies, are usually audited by private sector firms.{F0CFBBA8-D5D8-40CE-A6DE-DDB0933B1F45}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/sustainability-in-the-public-sector-building-resilienceICAEW recently hosted a networking event on sustainability in the public sector featuring expert contributions on how to improve resilience. The importance of assessing and reporting on risk was a key theme.{F5E8F0E5-E482-4147-90A2-EC1F601EE26B}https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/updateWhat are the key financial reporting projects currently being worked on by the International Public Sector Accounting Standards Board (IPSASB)?{DEFC0557-5F22-4752-BD6E-550A764B5F85}https://www.icaew.com/technical/public-sector/public-sector-financial-management/reports-and-analysis/icaew-responds-to-fabian-society-pamphletICAEW engages with the Fabian Society and their pamphlet ‘Prizing the Public Pound’ on local audit and spending effectiveness in central government, in which they call for a future Labour government to reorganise, revitalise and expand public audit in England.{C708DD2F-A519-4ED5-B363-5B0F0DA8B6F3}https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/financial-reporting-insights-listing/a-conversation-with-the-comptroller-and-auditor-general-for-jerseyA conversation with the C&AG for Jersey, Lynn Pamment, on UK and international financial reporting developments.{62EAC832-9A80-4ADE-848C-F769CCA9CE6B}https://www.icaew.com/technical/public-sector/public-sector-finances/finances-insights-listing/what-happens-to-a-town-centre-when-23m-funding-is-awardedNuneaton town centre is earmarked for transformation following significant government funding and the launch of 11 associated initiatives. This is what reimagining a local economy really looks like.{244364C5-6617-48AB-9722-64225546B3B9}https://www.icaew.com/technical/public-sector/public-sector-community/news/government-property-agency-expands-its-empire-across-the-uk7 January 2020: The GPA is working on transforming the civil service by consolidating the government office estate into fewer but better and more efficient workplaces.{FC88362F-6CA3-4FA8-8BF1-637F85DF570F}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/national-infrastructure-strategy-finally-publishedThe long-awaited National Infrastructure Strategy and the government’s response to the National Infrastructure Assessment were finally published yesterday alongside the Spending Review.{9DA513B9-F79D-45E0-AFBF-767F908B99F5}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/nao-criticises-disarray-in-government-covid19-procurement8,600 pandemic-related contracts worth £18bn were entered into in the period up to 31 July 2020, but a lack of transparency in how they were awarded has given rise to serious concerns about how public money has been spent.{9F93169B-B3B2-4E55-81EB-DAD91F722600}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/social-value-an-increasingly-important-element-to-public-procurement3 November 2020: The Cabinet Office has announced new guidance on procurement for government departments, executive agencies and non-departmental public bodies.{2A5AA630-F49C-4B8F-B6A4-46C6BBF721E3}https://www.icaew.com/technical/public-sector/public-sector-financial-management/reports-and-analysis/public-appointments-in-northern-irelandNorthern Ireland appoints more than 400 individuals to around 117 boards a year – could you be one of them?{B1D42969-1496-4608-B218-76C61F1BA060}https://www.icaew.com/technical/public-sector/public-sector-community/webinars/protecting-the-public-purse-from-procurement-fraudHear recommendations from the author of the MHCLG review and from counter-fraud specialists on best practices and strategies to reduce public sector procurement fraud.{7CD206F6-FA07-41CF-839D-EC17F0DF5457}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/national-data-strategy-is-only-the-start-of-a-conversationMaking better use of public data could benefit the economy, public services and the quality of peoples’ lives – so can the UK Government’s long-awaited National Data Strategy deliver this? Alison Ring, Director for Public Sector at ICAEW examines the proposals.{9545ADE8-1AE0-4E02-8E9E-007436F9473B}https://www.icaew.com/technical/public-sector/public-sector-finances/finances-insights-listing/what-happens-when-a-council-runs-out-of-moneyMore than eight out of 10 English councils providing adult social care services are at technical risk of bankruptcy.{DB4CAC3B-005E-4451-A0E2-EF59CE508809}https://www.icaew.com/technical/public-sector/public-sector-community/news/why-its-a-critical-time-for-public-sector-accountingAlison Ring FCA, ICAEW Director, Public Sector, discusses why she is aiming to make the public sector more of a mainstream option for accountants.{844BD7B6-C6CD-418D-A9C9-CD83AEF28828}https://www.icaew.com/technical/public-sector/public-sector-financial-reporting/latest-ipsasb-developmentsThe International Public Sector Accounting Standards Board (IPSASB) held their first virtual board meeting in June, due to the restrictions imposed by COVID-19. Henning Diederichs FCA provides a brief update on developments. {E8609F96-B76C-4A84-B4CD-E49943A1B919}https://www.icaew.com/technical/public-sector/public-sector-community/news/what-is-the-role-of-the-newly-created-public-sector-advisory-group3 July 2020: ICAEW's Public Sector Community has established a new Public Sector Advisory Group (PSAG), which held its first meeting.{455805A1-0F56-48D6-91F3-C07CBD0EF0AB}https://www.icaew.com/technical/public-sector/accountants-in-the-public-sectorChartered accountants in the public sector work in a variety of challenging roles. We interviewed four accountants who work in different public sector to find out more about their day-to-day roles and how they've adapted during the Covid-19 crisis. {28E89AAB-60FC-4504-ADDD-128B51FA273C}https://www.icaew.com/technical/public-sector/public-sector-articles-and-press-releases/uk-bailout-scheme-companies-to-be-barred-from-paying-bonuses-and-dividendsUK bailout scheme companies to be barred from paying bonuses and dividends