Transparent, timely, and clear annual reporting in the public sector has never been more important.

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High quality annual reports and accounts are fundamental to effective accountability.

Our involvement with PwC’s Building Public Trust Awards, where we co-sponsor the award in public sector reporting, is part of our wider commitment to help raise standards of reporting by public bodies.

A good annual report is a key opportunity for bodies in the public sector to:

  • weave a compelling narrative that resonates with the public
  • serve as a tool for accountability by shedding light on how taxpayer’s money has been spent
  • equip stakeholders with information to hold organisations to account

This interactive guide sets out our good practice principles for annual reporting grouped into four key areas:

  • Supporting accountability
  • Transparency
  • Accessibility
  • Understandability

Our guide showcases real-world examples of good practice for annual reporting from organisations from the public, private and charity sectors, who are leading the way.

The examples are laid out in relevant sections of an annual report:

  • Strategy
  • Risk
  • Operations
  • Governance
  • Measures of success
  • Financial performance
  • External factors

The list is not definitive but should provide ideas on content and format for all bodies in both the public and private sector as they plan their annual reporting for 2023-24.

If you would like further information about the guide, or any aspect of Annual Report and Accounts production and audit get in touch at Building.Public.Trust@nao.org.uk.

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