The Unit does however from time to time produce briefing notes on specialist subject areas which, although intended primarily for the benefit of Committees and MPs, may also be of wider interest.
Recent and current notes are listed below:
Financial scrutiny uncovered (2nd edition)
This booklet provides a guide to financial scrutiny , why it matters, what it involves and how it links to performance. It sets out the key stages in the spending cycle and the role committees and others play in holding government to account. (2nd edition, last revised September 2012)
Changes in Government financial management (PDF 359 KB)
This note provides a summary of changes in Government financial management in recent years, including changes in the way departments report their finances and performance to Parliament. It includes an organisational chart showing the organisations involved in financial scrutiny and a timeline which shows the timing of the presentation of key documents to Parliament (note last updated May 2012).
Financial accountability and scrutiny (PDF 450 KB)
This note provides the latest guide to the role of Parliament in scrutinising public expenditure planned and incurred by the Government (note updated June 2010).
Finance glossary (PDF 371 KB)
A glossary of financial terms, with particular reference to Government.
Economics glossary (PDF 125 KB)
A glossary of economic terms, with particular reference to Government.
The "Alignment" (Clear Line of Sight) project
This note provides details of the Government's plans to simplify and align the reporting of financial information on public expenditure from April 2011 and Parliament's role in the process (note prepared in July 2010).
Latest newsletter for Members (PDF 110 KB)
The House of Commons approved the plans on 5 July 2010 (PDF 141 KB).
Economics in practice notes:
Please note that current guidance to Government Departments on preparation of Estimates memoranda for Committees is now contained on the HM Treasury website.
Review of Estimates memoradum, September 2011
An archive of older material prepared by the Scrutiny Unit is available on our Archives page.