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[null,null,null,"FReM Annual Report Disclosure Guide 2023-24",null,null,null,null,null,null,null,null,null,null,null,null,"Yes"]
[null,null,null,"Instructions",null,null,null,null,null,null,null,null,null,null,null,null,"No",null,null,"Yes"]
[null,null,null,"PLEASE NOTE THAT THIS CHECKLIST REQUIRES MACROS TO BE ENABLED."]
[null,null,null,"Please consider the questions for the entity you are auditing in column D and complete column E with your answers. ",null,null,null,null,null,null,null,null,null,null,null,null,"Not material"]
[null,null,null,"Pressing the \"Generate Checklist\" button will generate a tailored checklist based on your responses. Please then save."]
[null,null,null,"If you later require disclosure requirements for additional sections, open a new checklist and select only the newly required elements as \"Yes\". You can then copy and paste the newly rows to the bottom of the main checklist."]
[]
[null,null,null,"Additional information:"]
[null,null,null,"There is a separate checklist for the financial statements.","KEY:"]
[null,null,null,"This checklist is designed for FReM based accounts.","New or substantially updated requirements"]
[null,null,null,"For further information on any disclosure, follow the reference to the original guidance."]
[]
[null,null,null,"Question","Applicable?","Comments","Guidance"]
[null,"Required",null,"All required sections to be included?","Yes",null,"Only amend this answer if you are producing a second version of the checklist and require specific sections only."]
[null,"Department",null,"Is the entity a Department?"]
[null,"Corporate Governance Code",null,"Is the entity a Ministerial Department that is required to comply with the Corporate governance in central government departments: code of good practice 2011 (revised 2017)?"]
[null,"SDP",null,"Is the entity required to report on priority outcomes agreed at the Spending Review (an Outcome Delivery Plan)?"]
[null,"Summary FS",null,"Does the entity intend to publish a document additional to its annual report and accounts containing supplementary material including summary financial statements?"]
[null,"D&I",null,"Does the entity intend to publish best practice disclosures on diversity and inclusion?\n\nSee FReM 6.5.17"]
[null,"Union",null,"Is the entity required to publish Trade Union Facility Time - under Statutory Instrument 2017 No. 328 - i.e. all departments and a further 191 defined entities that have a full-time employer number above 49?",null,null,"http://www.legislation.gov.uk/uksi/2017/328/made"]
[null,"PES",null,"Does the Treasury PES guidance on preparing Annual Reports and Accounts apply to the entity? \n\nThis includes all Departments, and any ALBs or Agencies that have been directed to follow this guidance by their sponsor department."]
[null,"Civil Servants",null,"Is the entity an organisation which employs civil servants?\n\nThis includes ministerial and non-ministerial departments and executive agencies."]
[null,"TCFD",null,"Is the entity required to comply with HM Treasury's Task Force on Climate-related Financial Disclosures (TCFD)-aligned disclosure application guidance, or does the entity consider that other factors make it appropriate to comply?\n\nEntities required to comply include:\n• all departments (ministerial and non-ministerial); and\n• arm's length bodies which have more than 500 employees (full-time equivalents averaged across the reporting period) or total operating income and funding received (including grant-in-aid) exceeding £500 million or have been instructed by their sponsor department to follow the guidance.",null,null,"Task Force on Climate-related Financial Disclosure (TCFD) -aligned disclosure application guidance - Phase 1 and Phase 2 - GOV.UK (www.gov.uk)"]
[null,"Greening Government",null,"Is the entity required to report against the Greening Government Commitments 2021-25?\n\nThis includes all central government departments and their Executive Agencies, non-ministerial departments and executive NDPBs, unless specifically exempted (see section 1.43-1.47 of the SRG 2023-24 guidance linked in column G).\n\nNote: All entities are expected to report against GGCs unless they have applied to Defra's GGCs team for an exemption, and been approved. In situations where some, or all, of the GGCs criteria for potential exemptions apply, bodies may request exemptions for some, or all, of the targets. The criteria for potential exemptions is set out in the SRG 2023-24 guidance 1.45.",null,null,"Sustainability Reporting Guidance 2023-24 - GOV.UK (www.gov.uk)","Greening Government Commitments 2021 to 2025 - GOV.UK (www.gov.uk)"]

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["Tag 1",null,"Area","Ref","FReM Annual Report Disclosure Guide 2023-24","x","Response","FReM / PES references","FReM links","Additional references","Comments/links","LOOKUP","Ty[e"]
[null,null,null,null,null,null,null,null,null,null,"Users are encouraged to provide a link or page reference to where the disclosure is included in the accounts to help reviewers.  We also suggest that this column is used to document assessments / explanations supporting judgments that a disclosure is immaterial or is not relevant. ","Yes"]
["Required",null,"General requirements",null,null,null,null,null,null,null,null,"Yes"]
["Required","P","Scope",1,"Where the entity is a parent entity, and group or consolidated accounts are prepared, has a consolidated annual report relating to the undertakings included in the consolidation been prepared? ",null,null,"FReM 4.3.1",{"$f":"IF(ISBLANK(H4),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H4,'Link libraries'!$B:$B,0),4),H4))","v":"FReM 4.3.1"},null,null,{"$f":"VLOOKUP(A4,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Scope",2,"Is the Annual Report fair, balanced and understandable?\n\nNote: The FReM requirement for the annual report and accounts to be fair, balanced and understandable refers to the two fundamental qualitative characteristics of useful financial information included in the IFRS Conceptual Framework: relevance; and faithful representation\n- Relevant financial information is capable of making a difference in the decisions made by users, and may have predictive value, confirmatory value, or both.\n- A faithful representation is, to the maximum extent possible, complete, neutral and free from error.",null,null,"FReM 2.3.4",{"$f":"IF(ISBLANK(H5),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H5,'Link libraries'!$B:$B,0),4),H5))","v":"FReM 2.3.4"},null,null,{"$f":"VLOOKUP(A5,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Annual Report Structure",3,"Does the annual report contain the following two sections?\na) The Performance Report\nb) The Accountability Report, including (where relevant) the Statement of Outturn against Parliamentary Supply (SOPS)",null,null,"FReM 4.1.4",{"$f":"IF(ISBLANK(H6),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H6,'Link libraries'!$B:$B,0),4),H6))","v":"FReM 4.1.4"},null,null,{"$f":"VLOOKUP(A6,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Department","P","Lead Non-Executive’s Report",4,"For Departments with an enhanced departmental board, is there a section written by the entity's Lead Non-Executive, included either within the Accountability Report or in the Performance Overview immediately following the Minister's/Chief Executive's statement? ",null,null,"PES (2024) 01 20.1-20.3",null,{"$f":"H7","v":"PES (2024) 01 20.1-20.3"},null,"Yes"]
["Department","P","Front cover",5,"Does the Annual Report and Accounts document have a front cover which includes the department's proper name and the document title (which must match the title page)?\n\nNote: The HC number may be included in the bottom left-hand corner.",null,null,"PES (2024) 01 44.1(a)",null,"PES (2024) 01 44.1(a)",null,{"$f":"VLOOKUP(A8,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Contents page",6,"Does the Annual Report and Accounts document have a contents page (generally page 3), which is not normally combined with other information?",null,null,"PES (2024) 01 44.1(c)",null,null,null,{"$f":"VLOOKUP(A9,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required",null,"Title page",null,null,null,null,null,null,null,null,"Yes"]
["Department","P","Title page\n\nNEW 2023-24",7,"Does the Annual Report and Accounts document have a title page (page 1) which contains the following information?\na) The full title of the paper, the statutory name (rather than an abbreviation) of the organisation, and the period covered by the accounts.\n\nb) The words “Ordered by the House of Commons to be printed on” and the date of laying (in full: date month year). If the date of laying changes late in the publishing process, the title page must be updated accordingly to show the correct date.\n\nc) The House of Commons series number, towards the bottom left of the title page, and in a size no smaller than 10-point font (ideally 12-point or larger); the number should be preceded by the abbreviation “HC”. Ideally, this number should also appear on the front cover of the document.\n\nd) The legislation or authority under which the paper is being laid in each House. References to laying legislation should be written out in full e.g., for Annual Reports and Accounts laying solely under Government Resources and Accounts Act 2000: \n“Accounts presented to the House of Commons pursuant to Section [normally 6(4)] of the Government Resources and Accounts Act 2000\nAnnual Report presented to the House of Commons by Command of His Majesty”\n\ne) If the accounts are laid by another Act, or if there is any variation to this, the presentation lines must cover what is being presented to each House and by which authority: e.g., for annual reports that are laid by Act: \n“Annual Report presented to Parliament pursuant to [Insert relevant Section] of the [insert name of relevant Act] Act [insert year of Act]\nAccounts presented to the House of Commons pursuant to Section 6(4) of the Government Resources and Accounts Act 2000”\nAccounts presented to the House of Lords by Command of His Majesty”\n\nf) For Pension Scheme accounts, which are not required to include an annual report, the presentation line should be: “Presented to the House of Commons pursuant to Section 6(4) of the Government Resources and Accounts Act 2000”\n\ng) If the entity has, unusually, chosen to lay the Annual Report and Accounts in the House of Lords when not required to do so, the following line should also be added: “Annual Report and Accounts presented to the House of Lords by Command of His Majesty”",null,null,"PES (2024) 01 42.1",null,"PES (2024) 01 42.1",null,{"$f":"VLOOKUP(A11,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Title page\n\nNEW 2023-24",8,"Does the title version page (page 2)  contain thefollowing information?\na) A statement on departmental publications for the year: “This is part of a series of departmental publications which, along with the Main Estimates 2024-25 and the document Public Expenditure: Statistical Analyses 2024, present the government’s outturn for 2023-24 and planned expenditure for 2024-25.”\n\nc) 'Copyright re-use' statement, including the year of publication. The current Crown statement will be supplied by the framework supplier as part of its production service to departments. The statements are also available on The National Archives' website.\n\nd) Open Government Licence symbol to appear directly above the copyright re-use statement (for Crown copyright publications). The symbol is provided as part of the Crown statement above.\n\ne) The document’s ISBN and HH Global E number, to appear below the copyright statement.\n\nf) Department’s contact details.\n\ng) 'Recycled paper' statement.\n\nh) Any third-party copyright acknowledgements.\n\ni) 'Printed in the UK on behalf of His Majesty’s Stationary Office' statement.\n\nj) No images or colour fills.",null,null,"PES (2024) 01 43.1",null,"PES (2024) 01 43.1",null,{"$f":"VLOOKUP(A12,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","The Performance Report",null,null,null,null,null,null,null,null,"Yes"]
["Required","P","The Performance Report",9,"Does the Performance Report follow the prescribed structure?\nThe performance report should have two sections:\n- Performance overview\n- Performance analysis\n\nThe performance overview is a short summary of the full story of an organisation and its performance over the period covered by the report. The performance anlysis provides a detailed view.\n\nThe performance report should cover, but is not limited to: \na) a description of the entity and its group;\nb) how the entity is organised;\nc) what the entity's aims are;\nd) how the entity has performed and met its aims; \ne) any key risks to performance or meeting aims; and\ne) any future plans.\n\nIt should be straightforward and accessible, so that it can be easily understood by a lay user and contain cross-references to other parts of the annual report and accounts where relevant and appropriate. ",null,null,"FReM 5.1.2-5.1.3","FReM 5.1.2-5.1.3",null,null,"Yes"]
["Required","P","Performance Overview",10,"Does the performance overview provide sufficient information to enable understanding of: \na) the organisation;\nb) its purpose;\nc) the outcomes it is aiming to achieve;\nd) its objectives;\ne) its performance against delivering those outcomes; and \nf) both the impact of and management of key risks. \n\nNote: The performance overview should be short (no more than 10-15 pages), but enough for the lay user to have no need to look further into the rest of the annual report and accounts, unless they were interested in further detail or had specific accountability or decision-making needs.",null,null,"FReM 5.3.1",{"$f":"IF(ISBLANK(H15),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H15,'Link libraries'!$B:$B,0),4),H15))","v":"FReM 5.3.1"},null,null,{"$f":"VLOOKUP(A15,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",11,"Does the Performance Overview section contain all of the following mandatory elements listed below:\na) A short summary explaining the purpose of the overview section; ",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H16),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H16,'Link libraries'!$B:$B,0),4),H16))","v":"FReM 5.3.3"},"FReM 5.3.3 (a)\nPES (2024) 01 10.2",null,{"$f":"VLOOKUP(A16,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",12,"b) A statement from the entity’s lead Minister or Chief Executive providing their perspective on the performance of the organisation over the period;",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H17),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H17,'Link libraries'!$B:$B,0),4),H17))","v":"FReM 5.3.3"},"FReM 5.3.3 (b)\nPES (2024) 01 10.2",null,{"$f":"VLOOKUP(A17,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",13,"c) A statement of the purpose and activities of the organisation, including a brief description of the business model and environment.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H18),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H18,'Link libraries'!$B:$B,0),4),H18))","v":"FReM 5.3.3"},"FReM 5.3.3 (c)\nPES (2024) 01 10.2",null,{"$f":"VLOOKUP(A18,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",14,"d) A brief description or diagram detailing organisational structure, if not already included as a result of the above requirements.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H19),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H19,'Link libraries'!$B:$B,0),4),H19))","v":"FReM 5.3.3"},"FReM 5.3.3 (d)\nPES (2024) 01 10.2",null,{"$f":"VLOOKUP(A19,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",15,"e) A summary of priority outcomes agreed at the latest Spending Review (SR), other strategic objectives the organisation has been working towards, and details of relevant enabling work taking place within the organisation to achieve said objectives.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H20),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H20,'Link libraries'!$B:$B,0),4),H20))","v":"FReM 5.3.3"},"FReM 5.3.3 (e)\nPES (2024) 01 10.2",null,{"$f":"VLOOKUP(A20,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",16,"f) A summary performance appraisal, providing a synopsis of the performance analysis section and outlining whether a department is progressing towards achieving its priority outcomes, strategic objectives, key enabling activity and any other organisational goals. \n\nNote: This section should provide key indicators for the priority outcomes (which should include the metrics agreed to be published as part of the most recent spending review) and other objectives, sub-objectives or work areas. These indicators should be drawn from official statistics or publicly available information and detail whether performance has met expectation, or explain why performance is below expectation.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H21),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H21,'Link libraries'!$B:$B,0),4),H21))","v":"FReM 5.3.3"},"FReM 5.3.3 (f)\nPES (2023) 01 3.3a)\nPES (2024) 01 10.2",null,{"$f":"VLOOKUP(A21,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",17,"g) A summary of the principal risks faced and how these have affected the delivery of priority outcomes and/or strategic objectives, how they have changed, how they have been mitigated and any emerging risks that may affect future performance. \n\nNote: The descriptions of the principal risks should be sufficiently specific that the reader can understand why they are important. Please note, this should only serve as a summary of the further detail on risks provided in the analysis section, see 5.4.4 b) below. Cross-referencing between the discussion of risk in the performance analysis section (and risk management and internal control in the accountability report, see 6.4.8) is encouraged where relevant and appropriate.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H22),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H22,'Link libraries'!$B:$B,0),4),H22))","v":"FReM 5.3.3"},"FReM 5.3.3 (g)\nPES (2024) 01 10.2",null,{"$f":"VLOOKUP(A22,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",18,"h) For arm’s length bodies, an explanation of the adoption of the going concern basis where this might be called into doubt, for example where there are significant net liabilities, what will be financed from resources expected to be voted by Parliament in the future.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H23),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H23,'Link libraries'!$B:$B,0),4),H23))","v":"FReM 5.3.3"},"FReM 5.3.3 (h)\nPES (2024) 01 10.2",null,{"$f":"VLOOKUP(A23,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["PES","P","Performance Overview",19,"Has the entity provided an overview of what money is spent on, including information that demonstrates the outcomes achieved?",null,null,"PES (2024) 01 3.3 (b)\nPES (2024) 01 6.1 (d)",null,"PES (2024) 01 3.3(b)\nPES (2024) 01 6.1(d)",null,{"$f":"VLOOKUP(A24,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance Overview",20,"Has the entity discussed past performance (using priority outcomes, strategic objectives and indicators) explaining the relationships and linkages between different pieces of information and narrative around the link between KPIs, risk and uncertainty and spending?",null,null,"PES (2024) 01 6.1(e)",null,"PES (2024) 01 6.1(e)",null,{"$f":"VLOOKUP(A25,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance Overview",21,"Has the entity discussed their futureoutcome delivery plans and expenditure?",null,null,"PES (2024) 01 6.1(f)",null,"PES (2024) 01 6.1(f)",null,{"$f":"VLOOKUP(A26,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance Report - General\n\nAMENDED 2023-24",22,"Has the entity included in their Performance Report:\na) A summary of the main areas of spend linked to the department's priority outcomes (agreed at SR or agreed updates in their Outcome Delivery Plan), goals and strategic objectives and enablers, or non-department equivalents;\nb) Details in respect of significant issues;\nc) Links, where relevant, between organisational activity and outcomes in the financial year and the UN Sustainable Development Goals;\nd) Comparative data for 2023-24 as a minimum.\n\nNote: Entities reporting against their strategic objectives in the ARAs should do so in a manner that they consider would best contribute to the understanding of performance and vaue for money in their areas of responsibility. This may include both quantitative and qualitative information and should cover major areas of spend, and how these relate to the operating segments. Where organisations have decided no longer to report against a particular indicator as part of their strategic objectives, or to use new indicators, the reasons for this should be carefully explained.\n\nFor financial indicators, the outturn data should be extracted from those sources and accounting systems that are used to produce the Financial Statements and Common Core Tables.",null,null,"PES (2024) 01 10.4 - 10.7\nPES (2024) 01 33.3",null,"PES (2024) 01 10.4 - 10.7\nPES (2024) 01 33.3",null,{"$f":"VLOOKUP(A27,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance Report - Narrative to support understanding of data\n\nAMENDED 2023-24",23,"Does the performance report provide a summary of the overall performance linking spend to departmental priority outcomes, and other strategic objectives and goals?\n\nNote: This should explain the causes of performance which has deteriorated or is below aims or expectations, with specific reference to the performance metrics agreed for each outcome and any relevant metric trajectories. It should also:\na) explain where performance has been affected by external factors; and\nb) include information on steps being taken to address performance which has deteriorated or is below expectations. \nFor cross-cutting priority outcomes, this summary should include relevant performance information for wider related activities and be agreed with contributing departments.",null,null,"PES (2024) 01 10.8(a)",null,"PES (2024) 01 10.8(a)",null,{"$f":"VLOOKUP(A28,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance Report - Narrative to support understanding of data",24,"Has the entity provided:\na) an overview of achievement against delivery of organisational objectives and actions intended to deliver the government's commitments (and other public commitments such as Sustainable Development Goals)?\nNote: This should included information on what steps are being taken to address performance which has deteriorated or is below expectations.\n\nb) a reflection on changes in priorities and commitments over the course of the reporting period, for instance those arising from a change in political priorities; and\n\nc) an overview of actions to deliver on cross-government priorities?",null,null,"PES (2024) 01  10.8(b)-(d)",null,"PES (2024) 01  10.8(b)-(d)",null,{"$f":"VLOOKUP(A29,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance Report - Narrative to support understanding of data",25,"To support understanding of data presented in the performance report, has the entity included:\na) the technical definition of key data sets, where that may not be clear to readers; and\nb) contextual information, including longer time series analysis and comparators going beyond the prior year?",null,null,"PES (2024) 01 10.8 (e)-(f)",null,"PES (2024) 01 10.8 (e)-(f)",null,{"$f":"VLOOKUP(A30,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance on Better Regulation",26,"Has the entity reported performance on Better Regulation to the extent that this is a key performance measure that the entity measures itself against?\n\nNote: Regulatory decisions with impacts on business are subject to the Better Regulation Framework issued by the Better Regulation Executive. The Better Regulation Executive leads across Government on better regulation policy and is responsible for embedding better regulation in policy-making.",null,null,"PES (2024) 01 29.1",null,"PES (2024) 01 29.1\n\nhttps://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/916918/better-regulation-guidance.pdf",null,{"$f":"VLOOKUP(A31,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance Reporting - Reporting on specific issues\n\nAMENDED 2023-24",27,"Where a department has been involved in the government's response to new and emerging challenges (e.g. War in Ukraine),does the department's performance reporting include:\na) a summary position of the challenges and the department’s responses;\nb) a balanced narrative between performance, future objectives, future outcomes, and risks associated to responding to these challenges;\nc) a summary of the risks which are significantly different in future reporting periods, with commentary on how these will be managed and when and why they are due to occur; and\nd) other insights into the department’s use of public funds to respond to these significant challenges?",null,null,"PES (2024) 01 11.1",null,"PES (2024) 01 11.1",null,{"$f":"VLOOKUP(A32,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance Reporting - Reporting on specific issues\n\nAMENDED 2023-24",28,"For the issues described in accordance with the requirement in paragraph 11.1 of PES (2024) 01 , for issues which are significant [see Note below], has the department included in the Performance Overview (cross-referencing to the Performance Analysis where significant detail is required), at a minimum:\n• a summary of the impact on departmental goals, strategic objectives, and priority outcomes for 2023-24 – or equivalents;\n• an analysis of related expenditure for the 2023-24 reporting periods, including an explanation of how funds were spent, what they were spent on, and the outcomes achieved (where relevant, these should be linked to departmental goals, strategic objectives, and priority outcomes); \n• where the department has a significant underspend on funds received from HM Treasury to address the specific issue, an analysis and explanation of the related funding/underspend; and\n• where the department has had to defer to estimates (e.g., re-deployed or partially allocated staff), an identification of the affected spending, an explanation of  the lack of accurate information, and the basis for the estimation?\n\nNote: Departments should make an assessment on the significance of these challenges in relation to risk (e.g., impact on operations, delivery of goods and services) and materiality considerations (by value or by nature). Determining what constitutes the ‘significance’ of a challenge is a matter of judgement for the department. However, factors to consider include:\na) The level of interest from Parliament and relevant select committees.\nb) Impact on the department’s operations or the delivery of public goods and services which they are responsible for\nc) How instrumental is the department in the overall government’s response to the issue at hand? Is the department leading on the government’s overall response?\nd) How much of the department’s overall resources (people, technology, assets etc.) are being used to engage and focus on the response to the challenge?\ne) The level of public and media attention requiring necessary government public updates and engagement.\n\nExamples of subjects which departments may consider as significant issues on which to report for 2023-24 include: large industrial action, Russia’s invasion of Ukraine, the energy price crisis, etc. Because of the variable impact of these issues on\nindividual departments, there is no exhaustive list of what should be disclosed. Departments should shape disclosures to meet the needs of the users of ARAs. As Parliament is the primary user, departments should engage with their select committees if in doubt as to the most useful disclosures.",null,null,"PES (2024) 01 11.2\nPES (2024) 01 11.3 (f)-(i)\nPES (2024) 01 11.4",null,"PES (2024) 01 11.2\nPES (2024) 01 11.3 (f)-(i)\nPES (2024) 01 11.4",null,{"$f":"VLOOKUP(A33,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance Reporting - Reporting on specific issues",29,"For the issues described in accordance with the requirement in paragraph 11.1 of PES (2024) 01 , for issues which are significant [see Note under previous checklist item], where practicable and useful, has the department provided further useful disclosures to users of ARAs including:\n• further historic financial information on spending (preferably from previous year’s accounts) for comparative purposes; and\n• disclosure of staff resource devoted to the issue: for example, the number of staff working in the area, or information around staff redeployments. \n\nNote: Departments should refer to PES (2019) 02 for the general accounting and budgeting principles for staff redeployments. Generally, departments should disclose the following regarding staff redeployments in their staff report (in addition to the other disclosures required in the FReM):\no The number by grade of staff loaned/hosted, distinguishing between staff on short-term loan and staff on longer-term loan\no The average duration of staff redeployments; and\no For home departments, the programme/administration classification of the cost of staff on short-term loan, and for host departments, what the programme/administration of the cost of staff on short-term loan would be with reference to the work performed for the host department. ",null,null,"PES (2024) 01 11.3(j)",null,"PES (2024) 01 11.3(j)\nPES (2019) 02",null,{"$f":"VLOOKUP(A34,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance reporting - Fraud and error analysis",30,"Risks of fraud and error \n[Departments] Has the department included in their performance reporting:\na) a declaration of material fraud and error;\nb) a  report on what they have done to detect, prevent and estimate the fraud and error in major spend initiatives, as well as high-risk and politically sensitive schemes; and\nc) provided an evidence-based estimate of the extent of the level of fraud and error across support schemes\n\nNote: Guidance on the steps that organisations should take in managing the risk of fraud can be found in annex 4.9 of Managing Public Money, as well as in the Government Functional Standard GovS013: Counter Fraud. ",null,null,"PES (2024) 01 12.1\nPES (2024) 01 12.2",null,"PES (2024) 01 12.1\nPES (2024) 01 12.2",null,{"$f":"VLOOKUP(A35,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance reporting - Fraud and error analysis",31,"Fraud and error\nHas the department disclosed the following:\na)  an evidenced based estimate of the extent of the level of fraud and error in the material support/distribution schemes they administer \n(e.g. support schemes, grant programmes, etc.)\nb) identify risks of fraud and error; \nc) explain how these risks are being managed; and\nd) provide detail and explanation on decisions taken to recover taxpayer money lost to fraud and error. \n\nNote: Where there is a key risk related to fraud and error, departments should apply the appropriate risk reporting requirements. ",null,null,"PES (2024) 01 12.3\nPES (2024) 01 12.4",null,"PES (2024) 01 12.3\nPES (2024) 01 12.4",null,{"$f":"VLOOKUP(A36,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance reporting - Fraud and error analysis",32,"Fraud and error in receipts and payments\n[Departments] Has the department disclosed details of material fraud and error in the Annual Report and Accounts in respect of receipts and payments recorded in the Trust Statement?",null,null,"PES (2024) 01 12.5",null,"PES (2024) 01 12.5",null,{"$f":"VLOOKUP(A37,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Performance reporting - Fraud and error analysis",33,"[Departments] Has the department provided a 2022-23 comparative analysis of material fraud and error where the information is available, or otherwise an explanation where the information is not available?",null,null,"PES (2024) 01 12.6",null,"PES (2024) 01 12.6",null,{"$f":"VLOOKUP(A38,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Performance Report - Performance Analysis",34,"Does the  performance analysis tie into other parts of the annual reports and accounts as relevant, for example to the Statement of Outturn against Parliamentary Supply (SOPS) and the financial statements, to provide a cohesive and consistent understanding of performance across the annual report and accounts?\n\nNote: The purpose of the performance analysis is for entities to provide a detailed view of their performance.",null,null,"FReM 5.4.2",{"$f":"IF(ISBLANK(H39),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H39,'Link libraries'!$B:$B,0),4),H39))","v":"FReM 5.4.2"},null,null,{"$f":"VLOOKUP(A39,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Report - Comply or explain requirements",35,"Has the entity provided a full explanation as to why they have not applied the best practice 'comply or explain' requirements in these sections (see notes below)? (For example, where applying the guidance is not possible, or would be misleading)\n\nNote: \nThe FReM sets out different levels of guidance, from more to less prescriptive, and how they should be applied to develop high quality financial reports (see figure 1 of FReM 1.4.4). \n'Comply or explain' means that entities applying the FReM must either follow the stated best practice or else provide a full explanation in their report for their preferred alternative. It is expected that a reporting entity would not provide a 'comply or explain' disclosure only in exceptional circumstances. The comply or explain approach should only be taken where specified in the guidance, and never applied in place of a mandatory requirement (FReM 1.4.3).\nThe guidance on the performance analysis section is broken down as follows:\na) mandatory requirements in FReM 5.4.4\nb) comply or explain requirements in 5.4.5 (see FReM 1.4.3 for guidance on the distinction between mandatory and comply or explain requirements)\nc) best practice recommendations in 5.4.6\n",null,null,"FReM 5.4.3",{"$f":"IF(ISBLANK(H40),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H40,'Link libraries'!$B:$B,0),4),H40))","v":"FReM 5.4.3"},"FReM prescriptiveness",null,{"$f":"VLOOKUP(A40,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["SDP","P","Performance Analysis - \nReporting by entities with priority outcomes agreed at the SR:",36,"(a) Does the performance report section of the department’s annual report and accounts show how they have performed against their priority outcomes agreed at the latest Spending Review?\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H41),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H41,'Link libraries'!$B:$B,0),4),H41))","v":"FReM 5.4.4"},"FReM 5.4.4 (a)\nPES (2024) 01 8.2",null,{"$f":"VLOOKUP(A41,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["SDP","P","Performance Analysis - \nReporting by entities with priority outcomes agreed at the SR:",37,"(a)(i) Has the entity reported against their priority outcomes using indicators agreed at the most recent spending review and in a manner that they consider would best contribute to the understanding of performance and value for money?\nNote: This may include both quantitative and qualitative information.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H42),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H42,'Link libraries'!$B:$B,0),4),H42))","v":"FReM 5.4.4"},"FReM 5.4.4 (a)(i)",null,{"$f":"VLOOKUP(A42,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["SDP","P","Performance Analysis - \nReporting by entities with priority outcomes agreed at the SR:",38,"(a)(ii) Has the department provided outturn performance data against each of the indicators used to monitor performance against priority outcomes with prior year comparative data (where data has been previously reported against a given outcome)? \n\nNote: Data for years earlier than the prior year should also be included where available and where this provides relevant context. Any financial information provided should link to the financial review (see below) and common core tables, as relevant.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H43),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H43,'Link libraries'!$B:$B,0),4),H43))","v":"FReM 5.4.4"},"FReM 5.4.4 (a)(ii)",null,{"$f":"VLOOKUP(A43,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["SDP","P","Performance Analysis - \nReporting by entities with priority outcomes agreed at the SR:",39,"(b) Has the entity provided further detail on the risk profile of the organisation, i.e. the risks it faces, how risks have affected the organisation in achieving its objectives, how they have been mitigated and how this may affect future plans and performance?\n\nNote \nThis detail should be over and above that the summary in FReM 5.3.3 above and should cover: \na) how risks have changed over time and through the period – including significant changes in risks, such as a change in the likelihood or possible impact, and new and emerging risks; and\nb) a discussion of how existing and new risks could affect the entity in delivering its plans and performance in future year\nFurther guidance on how this relates to other risk reporting requirements, including the role of cross referencing is given in FReM 5.4.4(b)\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H44),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H44,'Link libraries'!$B:$B,0),4),H44))","v":"FReM 5.4.4"},"FReM 5.4.4 (b)",null,{"$f":"VLOOKUP(A44,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["SDP","P","Performance Analysis - \nReporting by entities with priority outcomes agreed at the SR:",40,"(c) Have details of any non-financial information been included on:\n- environmental protection, social responsibility,\n- respect for human rights, \n- anti-corruption and anti-bribery matters: and \n- diversity, specified by law and adapted by the FReM to apply to the UK public sector.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H45),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H45,'Link libraries'!$B:$B,0),4),H45))","v":"FReM 5.4.4"},"FReM 5.4.4 (c)",null,{"$f":"VLOOKUP(A45,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Performance Analysis\n- Reporting on objectives by entities that did not previously have priority outcomes agreed at the lastest SR:",41,"(d) For entities that did not previously have a single departmental plan, have they reported on their objectives and progress made against them, using unbiased indicators of progress where these have been established?\n\nNote: These entities should  have agreed an approach to reporting on performance with their sponsoring body and, if needed, their HM Treasury Spending Team and relevant Parliamentary select committee.  The discussion of progress against plan should incorporate qualitative and quantitative information and prior year and trend information where possible. It may be the case that preparers find it easiest to structure their performance analysis around reporting against objectives.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H46),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H46,'Link libraries'!$B:$B,0),4),H46))","v":"FReM 5.4.4"},"FreM 5.4.4 (d)",null,{"$f":"VLOOKUP(A46,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Reporting on objectives by entities that did not previously have priority outcomes agreed at the lastest SR:",42,"(e) For Northern Ireland bodies, have government departments and arm’s length bodies reported on their performance in the context of how they are contributing towards the achievement of outcomes, as set out in the Programme for Government (or, in the absence of devolved government, within the Northern Ireland Civil Service Outcomes Delivery Plan)?\n\nNote: Supplementary guidance will be issued for Northern Ireland.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H47),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H47,'Link libraries'!$B:$B,0),4),H47))","v":"FReM 5.4.4"},"FReM 5.4.4 (e)",null,{"$f":"VLOOKUP(A47,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",43,"Have the following additional items been reported on for all entities (where they are relevant to the entity):\nf) A short explanation detailing the purpose of the performance analysis section and its structure.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H48),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H48,'Link libraries'!$B:$B,0),4),H48))","v":"FReM 5.4.4"},"FReM 5.4.4 (f)",null,{"$f":"VLOOKUP(A48,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",44,"g) Further detail on the structure of the organisation, unless sufficient detail has already been provided in the performance overview section  or elsewhere in the annual report.\n\nNote: Providing additional detail at this point may be beneficial for larger or more complex departments and could potentially refer users to the structural information provided in the accounting officer system statement\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H49),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H49,'Link libraries'!$B:$B,0),4),H49))","v":"FReM 5.4.4"},"FReM 5.4.4 (g)",null,{"$f":"VLOOKUP(A49,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",45," h) If unit costs are central to decision-making or accountability for the organisation, have they been disclosed?\n\nNote: This  disclosure should include:\n i) the basis for calculation, revealing any areas of subjective judgement.\n ii) where possible, the same basis for calculation should be used across different entities and reporting periods to support meaningful comparisons.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H50),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H50,'Link libraries'!$B:$B,0),4),H50))","v":"FReM 5.4.4"},"FReM 5.4.4 (h)",null,{"$f":"VLOOKUP(A50,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",46,"i) Where statistics, metrics, or other indicators are disclosed without relevant trend data or comparators, has the reason for the lack of trend data been disclosed (such as where no prior period data is available)?\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H51),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H51,'Link libraries'!$B:$B,0),4),H51))","v":"FReM 5.4.4"},"FReM 5.4.4 (i)",null,{"$f":"VLOOKUP(A51,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",47,"j) If not already covered through the above, has the entity detailed performance against any further key financial indicators or measures, tying this into the broader discussion?\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H52),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H52,'Link libraries'!$B:$B,0),4),H52))","v":"FReM 5.4.4"},"FReM 5.4.4 (j)",null,{"$f":"VLOOKUP(A52,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",48,"k) If not otherwise covered in a trend analysis included elsewhere, has the entity provided further detail on future plans, and expected future performance, including anticipated changes in the structure or strategic objectives of the organisation?\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H53),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H53,'Link libraries'!$B:$B,0),4),H53))","v":"FReM 5.4.4"},"FReM 5.4.4 (k)",null,{"$f":"VLOOKUP(A53,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",49,"l) Has the entity provided a summary or reference to any accountability issues or breaches outlined in the accountability report, that may be worth drawing the attention of users to? (this is not intended to duplicate disclosures).\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H54),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H54,'Link libraries'!$B:$B,0),4),H54))","v":"FReM 5.4.4"},"FReM 5.4.4 (l)",null,{"$f":"VLOOKUP(A54,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",50,"m) Has the entity provided a  financial review, detailing financial performance?\n\nNote: Entities should tie in a discussion of financial performance into their overall performance where possible.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H55),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H55,'Link libraries'!$B:$B,0),4),H55))","v":"FReM 5.4.4"},"FReM 5.4.4 (m)",null,{"$f":"VLOOKUP(A55,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["PES","P","Long-term trends",51,"Has the entity presented an analysis of spending patterns and performance information for key programme and policy areas in a way that gives users context? \n\nNote: It is recommended that data should be presented for a period of five years. The use of graphical representation and visual aids is strongly encouraged.\n",null,null,"PES (2024) 01 13.1 ",null,"PES (2024) 01 13.1 ",null,{"$f":"VLOOKUP(A56,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",52,"For entities that produce a Statement of Outturn against Parliamentary Supply (SOPS), has their financial review included (each on a comply or explain basis) each of the following items?",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H57),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H57,'Link libraries'!$B:$B,0),4),H57))","v":"FReM 5.4.5"},"FReM prescriptiveness",null,{"$f":"VLOOKUP(A57,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",53,"a) The context and an explanation of the public sector budgeting framework and the split of funds between resource, capital, AME and DEL.\n\nNote: diagrams may aid in providing this explanation, showing the flow of funds between different budget categories (i.e. how much is RDEL, CAME, admin, programme, etc). This context is required to enable users to understand the analysis of outturn vs Estimate, that should follow, and the SOPS.\nComply or explain",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H58),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H58,'Link libraries'!$B:$B,0),4),H58))","v":"FReM 5.4.5"},"FReM 5.4.5 (a)","Consolidated Budgeting Guidance",{"$f":"VLOOKUP(A58,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",54,"b) A summary table showing outturn compared to Estimate. \n\nNote: This table should summarise outturn against Estimate and is not intended to be a detailed duplication of the SOPS.\nA note should explain that the table ties directly to the SOPS as a key accountability statement which is audited, providing the context that entities must operate within their control limits.\nComply or explain",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H59),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H59,'Link libraries'!$B:$B,0),4),H59))","v":"FReM 5.4.5"},"FReM 5.4.5 (b)",null,{"$f":"VLOOKUP(A59,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",55,"c) Commentary on outturn against Estimate variances and how that has affected performance and why. \n\nNote: The commentary should tie to figures disclosed in the SOPS. To provide a summary understanding of variances, preparers may need to tie back to variances presented in note 1 of the SOPS.\nComply or explain",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H60),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H60,'Link libraries'!$B:$B,0),4),H60))","v":"FReM 5.4.5"},"FReM 5.4.5 (c)",null,{"$f":"VLOOKUP(A60,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",56,"d) A summary budget to accounts reconciliation, to help users understand how the financial statements link to budget outturn in a simpler way.\n\nNote:  Please note, this disclosure is intended to summarise and make the information in SOPS 2 more relevant to lay users (for example by presenting it graphically in a waterfall chart); it is not intended to duplicate SOPS 2.\nComply or explain",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H61),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H61,'Link libraries'!$B:$B,0),4),H61))","v":"FReM 5.4.5"},"FReM 5.4.5 (d)",null,{"$f":"VLOOKUP(A61,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",57,"e) A trend analysis, showing RDEL, CDEL, RAME, CAME spend over the previous 5 years, with future projections based on Spending Review settlements (if future information is available). \n\nNote: Supporting analysis should draw attention to patterns of spend over time, how this has impacted performance and how future projections of spend are likely to impact on future performance. A note should detail that the information in the trend analysis ties to common core tables, where further breakdowns are provided. Please note, this disclosure is intended to summarise and make the information in core tables more relevant to lay users (for example by presenting it graphically), it is not intended to duplicate the core tables.\nComply or explain",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H62),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H62,'Link libraries'!$B:$B,0),4),H62))","v":"FReM 5.4.5"},"FReM 5.4.5 (e)",null,{"$f":"VLOOKUP(A62,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Performance analysis  \n- Best practice recommendations",58,"Best Practice recommendation (for entities not preparing a SOPS)\n(a) Has the entity adapted the guidance for financial reviews for SOPS-reporting entities in FReM 5.4.5 and considered how they can apply it to their annual report for the benefit of the user? \n\nNote: \ni) Following this guidance will ensure all performance analyses will have a clear and consistent structure, detailing non-financial and financial information that summarises key sections of the annual reports and accounts and details progress against organisational goals.\nii) While detail on the budgeting framework and outturn against Estimate will not be as relevant for entities that do not prepare SOPS, they should still consider what information on net funding provided through the Estimate and how they have met this, or equivalent, would be useful.\nBest practice",null,null,"FReM 5.4.6",{"$f":"IF(ISBLANK(H63),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H63,'Link libraries'!$B:$B,0),4),H63))","v":"FReM 5.4.6"},"FReM 5.4.6 (a)",null,{"$f":"VLOOKUP(A63,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance analysis  \n- Best practice recommendations",59,"(b) Has the entity included in their performance report, disclosures on how they have promoted equality of delivery of services to different groups?\n\nNote:  These disclosures may include:\ni.) How the entity has had due regard to the three aims of the public sector equality duty under the Equality Act 2010, being:\n1. Eliminate unlawful discrimination, harassment, victimisation and any other conduct prohibited by the Act;\n2. Advancement of equality of opportunity between people who share a protected characteristic and those who do not share it;\n3. Foster good relations between people who share a protected characteristic and people who do not share it.\nii) Customer satisfaction scores broken down by protected groups.\niii) If the entity has key performance indicators (KPIs) to cover the fair treatment of different groups and have open access to services, report on performance against these KPIs.\niv)Explanations of what the entity is doing to promote equalities in how services are delivered and what diversity issues mean in the context of the entity.  For example, an entity delivering a frontline service could provide data and information on the groups accessing their service. This may highlight groups who are not accessing the service as much as they could. The entity can then explain what they are doing to address inequalities in access to that service.\nv) Cross-references to separately published reports covering how they promote equality of service delivery to protected groups and/ or demonstrate how they have due regard to the public sector equality duty.\nBest practice",null,null,"FReM 5.4.6",{"$f":"IF(ISBLANK(H64),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H64,'Link libraries'!$B:$B,0),4),H64))","v":"FReM 5.4.6"},"FReM 5.4.6 (b)",null,{"$f":"VLOOKUP(A64,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance analysis  \n- Best practice recommendations",60,"(c) Has the entity included in their financial review:\ni) an analysis of the balance sheet position year on year, detailing movements in asset or liability balances.\nii) detail on the type of spend incurred over the year, for example, on employees, administration, equipment or buildings; and\niii) detail on outturn against Estimate by priority outcome agreed at the SR, other strategic objective or other goal.\nBest practice",null,null,"FReM 5.4.6",{"$f":"IF(ISBLANK(H65),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H65,'Link libraries'!$B:$B,0),4),H65))","v":"FReM 5.4.6"},"FReM 5.4.6 (c)",null,{"$f":"VLOOKUP(A65,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Performance Report - Signature",61,"Has the Performance Report been signed and dated by the Accounting Officer (or CEO)?",null,null,"FReM 5.2.7",{"$f":"IF(ISBLANK(H66),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H66,'Link libraries'!$B:$B,0),4),H66))","v":"FReM 5.2.7"},null,null,{"$f":"VLOOKUP(A66,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Sustainability reporting - Minimum requirements for all entities",62,"Has the entity provided information on environmental matters, including the impact of the entity’s business on the environment?\nMandatory",null,null,"FReM 5.4.8",{"$f":"IF(ISBLANK(H67),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H67,'Link libraries'!$B:$B,0),4),H67))","v":"FReM 5.4.8"},null,null,{"$f":"VLOOKUP(A67,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments\n\nAMENDED 2023-24",63,"Has the entity included mandatory sustainability reporting information in their annual report (unless exempt)?\n\nNotes: \n- A summary of these minimum requirements are shown in the checklist items below (you will need to ensure the \"Greening Government Commitment\" question in the \"Summary\" tab has been set to \"Yes\"; you will also need to mark the TCFD-aligned disclosures question as \"Yes\" where the entity is in scope or voluntarily reporting on these). Further detailed guidance about how this information should be prepared and reported is published in the HM Treasury Sustainability Reporting Guidance on gov.uk.  It is envisaged that such reporting will be integrated throughout the annual report and accounts and not form a separate standalone report.\n\n- Reporting entities must apply to Defra's GGCs team for an exemption from some, or all, or the targets, and be approved. Criteria for potential exemption include:\n• de-minimis threshold - arm’s length bodies and executive agencies (not government departments) occupying less than a total of 500m2 of floor area and with fewer than 50 FTE staff;\n• where there are no safe, technically feasible, and environmentally friendly options available for meeting the commitments; and/or\n• where application of the commitments might deliver a perverse outcome; and/or\n• where an organisation has dual or multi-status (e.g., being both an NDPB and a trading body).",null,null,"FReM 5.4.8",{"$f":"IF(ISBLANK(H68),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H68,'Link libraries'!$B:$B,0),4),H68))","v":"FReM 5.4.8"},"Sustainability Reporting Guidance 2023-24 1.44-1.45",null,{"$f":"VLOOKUP(A68,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",64,"Where a central government body has been granted GGCs exemptions not to report in line with the Sustainability Reporting Guidance, has the reason for not reporting been explained?\n\nExample disclocusre:\n- \"DEFRA has granted Body A an exemption from reporting sustainability information under the Greening Government Commitments, under the de minimis criteria. Body A employs 10 Full Time Equivalents (FTEs) staff and occupies office floor space of 132m2. Consequently, Body A has not included sustainability reporting in their annual report\".",null,null,"SRG 1.45",null,"Sustainability Reporting Guidance 2023-24 1.46",null,{"$f":"VLOOKUP(A69,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",65,"Overall GGC Performance - non-financial information\nHas the entity evaluated their performance for each of the GGCs:\na) Mitigating climate change: working towards Net Zero by 2050;\nb) Minimising waste and promoting resource efficiency;\nc) Reducing our water use;\nd) Procuring sustainable products and services;\ne) Nature recovery and biodiversity action planning;\nf) Adapting to climate change; and\ng) Reducing environmental impacts from ICT and Digital?",null,null,"SRG Table 1.A",null,"Sustainability Reporting Guidance 2023-24 Table 1.A",null,{"$f":"VLOOKUP(A70,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",66,"Overall GGC Performance - non-financial information\nHas the entity identified any sub-targets missed or unlikely to be met?\n\nNote: Other central government bodies must report on required indicators and other targets, as laid out in Table 1.A of the Sustainability Reporting Guidance. There may be certain GGC commitments, targets or sub-targets that are either not relevant, or that reporting entities are unable to accurately/appropriately evaluate their performance against. In these circumstances, they may omit an overall performance evaluation and just comply with the requirements relevant to the organisation, explaining omissions where appropriate. ",null,null,"SRG Table 1.A",null,"Sustainability Reporting Guidance 2023-24 Table 1.A",null,{"$f":"VLOOKUP(A71,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",67,"Greenhouse gas (GHG) emissions - Scope 1 (Direct) - non-financial information\nHas the entity reported the following information: \na) the total of all Scope 1 (Direct - from sources owned or controlled by the entity) emissions; and\nb) an analysis of related gas consumption in kWh?\n\nNote: Examples include emissions as a result of combustion in boilers owned or controlled by the organisation and fugitive emissions from equipment such as air conditioning units. This includes emissions from organisation-owned fleet vehicles (including vehicles on lease).\n\nThe GHG Protocol defines emissions under three different scopes (https://ghgprotocol.org/). The scopes are explained in Chapter 2 of the SRG.\n\nWhere possible, the overall figure should be supported with a segmental breakdown of where the emissions occur in relation to the organisational activity with which they are associated.\n",null,null,"SRG Table 1.A",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 2.11",null,{"$f":"VLOOKUP(A72,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",68,"Greenhouse gas (GHG) emissions - Scope 2 (Energy indirect) - non-financial information\nHas the entity reported the following information:\na) the total of all Scope 2 (energy indirect - e.g. purchased electricity, heat, steam and cooling) emissions; and\nd) an analysis of related energy consumption in kWh?\n\nNote: These result from the energy consumed which is supplied by another party (e.g. electricity supply in buildings or outstations), and purchased heat, steam and cooling.\n\nWhere possible, the overall figure should be supported with a segmental breakdown of where the emissions occur in relation to the organisational activity with which they are associated.",null,null,"SRG Table 1.A",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 2.11",null,{"$f":"VLOOKUP(A73,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",69,"Greenhouse gas (GHG) emissions - Scope 3 (Official business travel) - non-financial information\nHas the entity reported the following information:\na) the total of all Scope 3 emissions relating to official business travel directly paid for by the entity (reported separately from other Scope 3 emissions if others are reported voluntarily)?\n\nNote: For Scope 3 emissions, minimum requirements include both international and domestic travel in line with 2021-25 GGCs.\n\nFor clarity, reporting bodies must separate metrics that contribute to GGCs targets from those that do not. A suggested segmental analysis for data collection is as follows: \n- Scope 3 - Official business travel  - domestic only (aligning with GGCs target)\n• domestic air travel - total related emissions, applying the in-year carbon conversion factors to the total distance for domestic flights\n• rail/underground/tram\n• bus/coach\n• hire car/taxi\n• private vehicle - owned by staff\n- Scope 3 - official business travel - international (categorised as other travel under GGCs framework and not included in the target)\n•international rail travel/Eurostar\n•international air travel - with a further potential breakdown between short and medium/long haul\n\nWhere possible, the overall figure should be supported with a segmental breakdown of where the emissions occur in relation to the organisational activity with which they are associated.",null,null,"SRG 1.12\nSRG 2.32-2.33",null,"Sustainability Reporting Guidance 2023-24 Table 1.A, 2.11 and 2.32-2.33",null,{"$f":"VLOOKUP(A74,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",70,"Greenhouse gas (GHG) emissions - Scope 1, 2 & 3 - financial information\nHas the entity reported the following information:\na) gross expenditure on the purchase of energy\nb) expenditure on accredited offset purchases\nc) total expenditure on official business travel; and\nd) expenditure on reported areas of energy?\n\nNote: Best practice reporting would also include a breakdown of expenditure between different types of travel and details of other expenditure directly related to emissions reduction projects or low emissions solutions. ",null,null,"SRG Table 1.A\nSRG 2.9-2.10",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 2.9-2.10",null,{"$f":"VLOOKUP(A75,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",71,"Travel - Car fleet - non-financial information\nHas the entity indicated the percentage categorised as Ultra-Low Emission Vehicle for the 2022 target and Zero Emission for the 2027 target, where the entity owns, hires or leases car fleets?",null,null,"SRG Table 1.A and 2.50",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 2.50",null,{"$f":"VLOOKUP(A76,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",72,"Waste minimisation and management - non-financial information\nHas the entity reported (as a minimum) the following absolute values (in metric tonnes) for waste from the organisation's estate:\na) total waste arising;\nb) total waste recycled;\nc) total ICT waste recycled, reused and recovered (externally);\nd) total waste composted/food waste from 2022;\ne) total waste incinerated with energy recovery;\nf) total waste incinerated without energy recovery; and\ng) total waste to landfill?\n\nNote: Absolute values from the estate should include administrative and operational, but operational construction waste is not a minimum requirement.\n\nGiven that physical quantities for these waste streams will need to be reported, the information for this should be available. Financial data for the specific waste streams maybe harder to capture. However, every effort must be made to include financial data for each category, along with a total cost for waste. It is appreciated that existing commitments exclude the impacts from third parties or contractors working on behalf of the organisation, and operational activities. Organisations are encouraged to include data from these sources in their waste reporting and discuss any steps they are taking towards achieving this in the narrative of the report. \n\n",null,null,"SRG Table 1.A\nSRG 3.9-3.11",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 3.9-3.11",null,{"$f":"VLOOKUP(A77,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",73,"Waste minimisation and management - financial information\nHas the entity reported total expenditure on waste disposal (including waste disposal contracts, specialist waste arising and the purchase of licenses for waste) for each of the following categories:\na) total waste arising;\nb) total waste recycled;\nc) total ICT waste recycled, reused and recovered (externally);\nd) total waste composted/food waste from 2022;\ne) total waste incinerated with energy recovery;\nf) total waste incinerated without energy recovery; and\ng) total waste to landfill?\n\nNote: Where possible, financial information must be analysed into the same categories as the physical quantities and show the cost of waste removal and disposal. This is important for demonstrating the financial materiality of the individual waste streams. Information will need to be extracted from existing financial systems and it is likely that this will present a significant challenge, largely because the majority of financial systems are not set up to deliver this level of granularity in terms of cost data. If it is not initially possible to extract individual cost data, then a total waste disposal cost should be presented, leaving the individual sections blank. Progress towards achieving full granularity on the cost data must be discussed in the narrative section. This may present a \nsignificant challenge as far as third-party construction work is concerned. Discussions with the third-party organisations should facilitate this, and in the long-term inclusion of this information is important. Where organisations derive income from particular waste \nstreams, this must be offset against any costs to show a net figure. ",null,null,"SRG Table 1.A\nSRG 3.12-3.13",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 3.12-3.13",null,{"$f":"VLOOKUP(A78,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",74,"Waste minimisation\nWhere it is not immediately clear from the mandatory reported data, has the entity provided the user with an assessment of their performance at achieving GGCs sub-target (e.g., CSUP usage and policy, reuse schemes, etc.)? The entity must provide an evaluation of its overall progress to meeting the headline target and identify any sub-targets that have or are likely to be missed.",null,null,"SRG 3.4",null,"Sustainability Reporting Guidance 2023-24 3.4",null,{"$f":"VLOOKUP(A79,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",75,"Hazardous waste\nWhere possible, has the entity reported costs and quantities for hazardous waste disposal separately?",null,null,"SRG 3.14",null,"Sustainability Reporting Guidance 2023-24 3.14",null,{"$f":"VLOOKUP(A80,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",76,"Paper use - non-financial information\nHas the entity reported (as a minimum) on the percentage reduction on baseline paper useage?\n\nNote: Paper use is included in the GGCs and central government will be collecting data on paper usage with an aim to cut paper use year on year. It is linked to other procurement led initiatives, including efforts for a closed loop recycled paper contract. Organisations are required to measure the volume of paper they purchase in A4 reams equivalents, so must report information pertaining to this within their annual report and accounts. The minimum requirement is stating the percentage reduction on baseline; however, central government bodies can provide further detail where deemed useful to annual report users. ",null,null,"SRG Table 1.A\nSRG 3.15",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 3.15",null,{"$f":"VLOOKUP(A81,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",77,"Consumer Single Use Plastics - non-financial information\nHas the entity reported on the following:\na) an evaluation of its progress to meeting the government commitment to remove all Consumer Single Use Plastics from the central government estate; and\nb) the introduction and implementation of reuse schemes across their estate?",null,null,"SRG Table 1.A\nSRG 3.18-3.19",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 3.18-3.19",null,{"$f":"VLOOKUP(A82,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",78,"Re-use schemes\nHas the entity reported on the introduction and implementation of reuse schemes across their estate?",null,null,"SRG 3.20",null,"Sustainability Reporting Guidance 2023-24 3.20",null,{"$f":"VLOOKUP(A83,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",79,"Finite resource consumption - non-financial information\nHas the entity reported, as a minimum, their estate's water consumption in cubic metres?\n\nNote: Direct water use must be reported in cubic metres, broken down by source if possible (water from a third party supplier, abstracted water, and where data exists, collected water).  ",null,null,"SRG Table 1.A\nSRG 4.10",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 4.10",null,{"$f":"VLOOKUP(A84,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",80,"Indirect water use\nHas the entity included a narrative on their indirect use of water?",null,null,"SRG 4.12",null,"Sustainability Reporting Guidance 2023-24 4.12",null,{"$f":"VLOOKUP(A85,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",81,"Finite resource consumption - financial information\nHas the entity reported total expenditure on purchase of related finite resources, including purchase of licenses?",null,null,"SRG Table 1.A",null,"Sustainability Reporting Guidance 2023-24 Table 1.A",null,{"$f":"VLOOKUP(A86,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",82,"Water use\nHas the entity provided an overall evaluation on progress at meeting the headline target 'Reducing our water use' and identified any sub-targets unlikely to be met or already missed? \n\nNote: The entity must now include a qualitative assessment of their water policy and overall performance.",null,null,"SRG 4.5",null,"Sustainability Reporting Guidance 2023-24 4.5",null,{"$f":"VLOOKUP(A87,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",83,"Sustainable procurement\nHas the entity reported on how they have embedded sustainability into their procurement practices? This includes reporting on any other methodologies used including:\na) Energy Performance Contracting;\nb) Timber Procurement Policy; and\nc) new business models, like leasing?",null,null,"SRG Table 1.A",null,"Sustainability Reporting Guidance 2023-24 Table 1.A",null,{"$f":"VLOOKUP(A88,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",84,"Sustainable procurement\nHas the entity reported where they procure their food and catering services from?",null,null,"SRG Table 1.A",null,"Sustainability Reporting Guidance 2023-24 Table 1.A",null,{"$f":"VLOOKUP(A89,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",85,"Nature recovery and Biodiversity action planning\nHas the entity reported where it holds significant natural capital or landholdings:\na) a summary of their Natural Recovery Plans (NRPs) for their land, estates, operations and resources, develop and delivered as part of the GGC requirements; (Note: These should be grounded in natural capital assessments where possible and commit to area-based targets for delivery);\nb) detail of their Natural Capital Approach and the organisation's performance  towards it, or an explanation of why a natural capital approach was not deemed necessary (Note: see https://www.gov.uk/guidance/enabling-a-natural-capital-approach-enca); and\nc) a summary of their biodiversity action plan or an explanation of why it does not have a biodiversity action plan ?",null,null,"SRG Table 1.A and 5.12",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 5.12",null,{"$f":"VLOOKUP(A90,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",86,"Climate changed adaption\nHas the entity provided a summary of how they are developing and implementing a Climate Change Adaptation Strategy?\n\nNote: Central government bodies may wish to give a high-level statement and describe specific actions they are undertaking where appropriate. ",null,null,"SRG Table 1.A and 5.18",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 5.18",null,{"$f":"VLOOKUP(A91,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",87,"Reducing environmental impacts from ICT and digital\nHas the entity reported on how it is reducing environmental impacts from ICT and digital, being careful to include measures and tangible outcomes, as well as, including commentary on overall ICT and Digital policy with reference to ethical and environmental standards?\n\nNote: Departments and their partner organisations must report on their annual ICT and Digital footprint, waste and best practice data. The format for reporting on this is purposefully undefined to allow innovation, but must align to the vision and targets as defined in the \nGreening Government: ICT & Digital Services Strategy with an overall target of zero waste to-landfill and adoption of virtual meetings showing a correlated drop in travel. Central government bodies should also include areas related to the social pillar of sustainability, including ethical sourcing of ICT through alignment with the Responsible Business Alliance or Electronics Watch, or consider how ICT is helping to connect people and improve lives.",null,null,"SRG Table 1.A and 5.22-5.23",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 5.22-5.23",null,{"$f":"VLOOKUP(A92,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",88,"Rural proofing\nIf the entity has policies that have the potential to significantly affect rural communities and business, have they reported on how rural areas have been considered?\n\nNote: Rural proofing aims to understand and take account of the impacts of government policy intervention and to ensure fair and equitable policy outcomes for rural areas. Defra’s Rural Proofing guidelines can assist in identifying where rural proofing is applicable. ",null,null,"SRG 5.30",null,"Sustainability Reporting Guidance 2023-24 5.30",null,{"$f":"VLOOKUP(A93,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments",89,"Sustainable construction\nWhere significant construction or refurbishment projects have been undertaken during the reporting period, has the entity:\n• explained how sustainability was embedded into the selection and contracting process for the main contracting parties; and\n• compared the success of any projects to standards (e.g. Building Research Establishments Environmental Assessment Method (BREEAM) for construction and refurbishment projects)?\n\nNote: In addition to reporting financial data on the waste disposal and removal costs it would be useful to include the value of the products and materials being disposed of. This would help to demonstrate efficient use of resources.",null,null,"SRG Table 1.A and 5.32-5.34",null,"Sustainability Reporting Guidance 2023-24 Table 1.A and 5.32-5.34",null,{"$f":"VLOOKUP(A94,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Reporting performance against measures",90,"Where relevant sustainability measures have been set, has the entity reported performance against them and included prior year comparative data (e.g. three to five years as reported information becomes available)?\n\nNote: If performance has already been published elsewhere, an overview of performance with a link to the details is acceptable. The commentary must be clear as to whether performance is improving or worsening and not assume that the reader will understand the metrics.\n\nWhen reporting against measures, it must be clear as to which years have been set as the baseline. The GGCs establish a baseline year for the indicators it covers and to ensure consistency the same baselines must be used. \n\nWhere a base year is used as a basis of performance monitoring, the base year data must be updated and reported in line with changes in accounting policies and boundaries. When material changes occur, the prior-year figure reported for comparative purposes must also be updated with an explanation being provided. Where possible, the organisation should also compare performance against other benchmarks such as similar organisations. Prior period comparative information should not go beyond the baseline year. ",null,null,"SRG 1.40-1.42",null,"Sustainability Reporting Guidance 2023-24 1.40-1.42",null,{"$f":"VLOOKUP(A95,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Errors and omissions in reporting",91,"Where information is not available to populate the minimum reporting requirements and a robust estimate cannot be calculated, and this results in a material omission of information or data, has the entity provided an explanatory note which explains what plans are in place to improve data collection. \n\nNote: This note can be reported in the annual report and accounts or on the organisation's website.",null,null,"SRG 1.48-1.50",null,"Sustainability Reporting Guidance 2023-24 1.48-1.50",null,{"$f":"VLOOKUP(A96,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Reporting against headline commitments",92,"Where actual performance towards 'Mitigating climate change: working towards Net Zero by 2050' is not immediately clear from the required reported figures, has the entity provided the user an assessment of their performance in achieving the GGCs sub-taget (e.g. ultra-low and zero emission vehicles usage)?\n\nNote: Targets included in Box 2.1 of SRG include:\nHeadline target: Reduce the overall greenhouse gas emissions from a 2017-18 baseline and also reduce direct greenhouse gas emissions from the estate and operations from a 2017-18 baseline (set by BEIS in agreement with individual departments).\nSub-targets: \n• Meet the Government Fleet Commitment for 25% of the Government car fleet to be ULEV by 31 December 2022, and 100% of the Government car and van fleet to be fully zero emission at the tailpipe by 31 December 2027. \n• Reduce the emissions from domestic business flights by at least 30% from a 2017/18 baseline and report the distance travelled by international business flights, with a view to better understanding and reducing related emissions where possible. \n• Departments that already have policies in place to compensate for emissions are encouraged to report on their implementation. \n• Update organisational travel policies so that they require lower carbon options to be considered first as an alternative to each planned flight.",null,null,"SRG 2.8",null,"Sustainability Reporting Guidance 2023-24 2.8",null,{"$f":"VLOOKUP(A97,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Reporting against headline commitments",93,"Under the commitment heading \"Mitigating climate change: working towards Net Zero by 2050\" (which replaces \"Greenhouse gas emissions: minimum requirements\") has the entity provided an overall evaluation of progress in meeting the headline target and identifying any sub-targets unlikely to be met or already missed?",null,null,"SRG 2.8",null,"Sustainability Reporting Guidance 2023-24 2.8",null,{"$f":"VLOOKUP(A98,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Air travel",94,"Air travel\nHas the entity reported on the total distance travelled (in kilometres) on both domestic and international business flights?\n\nThis should include:\na) For domestic air travel - to report the total distance travelled.\nb) For international air travel - to report the total distrance travelled by international business flight, disaggregated by category (short haul, long haul) and class (economy, premium economy, business and first).\n\nNote:  Distances should be measured between airports including the distance to any stopovers (‘as the crow flies’). Online flight distance calculators may be used where appropriate.\n\nCentral government bodies are also encouraged to report on the total number of domestic business flights, to further understanding of journey types.\n\nEntities that have or are introducing policies to compensate for emissions from air travel are encouraged to report on their implementation and impact. This includes the GGCs sub-target for organisations to update their travel policies so that they require lower carbon options to be considered first as an alternative to each planned flight.",null,null,"SRG 2.43-2.45 and 2.48",null,"Sustainability Reporting Guidance 2023-24 2.43-2.45 and 2.48",null,{"$f":"VLOOKUP(A99,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Air travel",95,"Where corresponding information was reported in the previous year, has the entity included comparative figures? Where data is available, the entity should also include 2017-18 baselines.",null,null,"SRG 2.46",null,"Sustainability Reporting Guidance 2023-24 2.46",null,{"$f":"VLOOKUP(A100,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Air travel",96,"Where the entity has nothing to report for air-travel by staff during the period, have they stated as such?\n\nNote: This provides users the information to discern between omission and nil-reporting.",null,null,"SRG 2.47",null,"Sustainability Reporting Guidance 2023-24 2.47",null,{"$f":"VLOOKUP(A101,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Other natural resource consumption",97,"Where there are other finite resources whose use has a material impact, and the organisation determines it should report the use of these resources, has the entity provided the same format and content as other areas, including targets where available, normalisation by total expenditure, expenditure on the reported resource, industry benchmarks where available and a commentary on indirect use?\n\nNote: To determine whether the use of a finite resource is material, organisations should first consider the role areas of finite resources play in the delivery of their strategic policy objectives. Organisations must then consider these priorities in the context \nof their operational activities and their wider requirements as central government bodies. It may be that the use of particular resources is at such a low level that reporting is not judged necessary. On the other hand, regulatory requirements from government may dictate that reporting of particular resources is necessary regardless of their level. Entities’ should use the Government‘s Environmental Key Reporting Guideline Indicators to assist in identifying relevant KPIs",null,null,"SRG 4.13-4.15",null,"Sustainability Reporting Guidance 2023-24 4.13-4.15",null,{"$f":"VLOOKUP(A102,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Other natural resource consumption",98,"Reportable environmental incidents\nHas the entity reported on environmental incidents, where they are considered significant to the users of the annual report and accounts?\nBest practice\n\nNote: See https://www.gov.uk/report-an-environmental-incident",null,null,"SRG 4.16",null,"Sustainability Reporting Guidance 2023-24 4.16",null,{"$f":"VLOOKUP(A103,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Procuring sustainable products and services",99,"Has the entity reported on the systems they have in place and the action taken to buy sustainably, including to:\na) embed compliance with the Government Buying Standards in departmental and centralised procurement contracts, within the context of government's overarching priorities of value for money and streamlining procurement processes;\nb) understand and reduce supply chain impacts and risks?",null,null,"SRG 5.6",null,"Sustainability Reporting Guidance 2023-24 5.6",null,{"$f":"VLOOKUP(A104,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Greening Government","P","Procuring sustainable products and services",100,"Has the entity reported on the sustainability impacts associated with their purchases, setting out out achievements and covering the entity's use of sustainable procurement tools (e.g. GBS, the Prioritisation Tool, the Flexible Framework, etc.) or equivalent to identify, prioritise, address, measure and monitor progress on sustainable procurement?",null,null,"SRG 5.8",null,"Sustainability Reporting Guidance 2023-24 5.8",null,{"$f":"VLOOKUP(A105,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Sustainability reporting - Further requirements for departments",101,"Has the entity, in their reporting on climate change adaptation and how the impact operations have on the environment, reported on how climate change: \na) is embedded within overall governance, decision making and assurance processes.\nb) features in performance and project management, including the monitoring of impact assessments, and the effective use of sound evidence in policy making; and\nc) whether these commitments feature in programme and project gateway reviews\nMandatory\n",null,null,"FReM 5.4.10",{"$f":"IF(ISBLANK(H106),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H106,'Link libraries'!$B:$B,0),4),H106))","v":"FReM 5.4.10"},"PES (2024) 01 31.5",null,{"$f":"VLOOKUP(A106,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Department","P","Sustainability reporting - Further requirements for departments",102,"Has the department, in their reporting on climate change adaptation, reported on:\na) where policy development has been challenged and informed where appropriate, through consultation and stakeholder engagement.\nb) how the department supports staff learning and participation through performance management, learning modules, tools and guidance for policy makers, awareness campaigns, local champions, volunteering and membership of departmental, government, or external groups.\nc) how the department has supported delivery; and\nd) the forward-looking commitments for improving performance?\nMandatory\n",null,null,"FReM 5.4.11",{"$f":"IF(ISBLANK(H107),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H107,'Link libraries'!$B:$B,0),4),H107))","v":"FReM 5.4.11"},"PES (2024) 01 31.5",null,{"$f":"VLOOKUP(A107,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Sustainability reporting - Further requirements for departments",103,"Has the department clearly identified where its performance contributes towards delivery of relevant Sustainable Development Goals?\n\nNote: The Sustainable Development Goals (SDGs) are part of the 2030 Agenda, a package of goals aimed at securing an end to poverty and promoting peace and prosperity globally. The UK Government is delivering the SDGs via HMG’s existing planning and performance frameworks. Departments are responsible for delivering the SDGs as relevant to the policy areas for which they are accountable. Departments should clearly identify where their performance contributes towards delivery of relevant SDGs. This will help to demonstrate the government's contribution towards the SDGs and facilitate the effective monitoring of planned activities to achieve these Goals. Further guidance on what is expected here is given in PES papers. \nMandatory",null,null,"FReM 5.4.13",{"$f":"IF(ISBLANK(H108),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H108,'Link libraries'!$B:$B,0),4),H108))","v":"FReM 5.4.13"},"PES (2024) 01 33.2",null,{"$f":"VLOOKUP(A108,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Sustainability reporting - Further requirements for departments",104,"Has the department provided a description of progress on sustainable development during the year to the extent that it is either a key performance measure that the department measures itself against and/or it interacts with other performance measures?",null,null,"PES (2024) 01 31.3   ",null,"PES (2024) 01 31.3   ",null,{"$f":"VLOOKUP(A109,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Sustainability reporting - devolved administrations",105,"Where entities are accountable to the Northern Ireland Assembly, Scottish Parliament or the Welsh Government, have they reported on sustainability within the frameworks set by these authorities?\n\nNote: Further guidance on these frameworks is provided in the FReM. \nMandatory",null,null,"FReM 5.4.14-5.4.16","FReM 5.4.14-5.4.16",null,null,{"$f":"VLOOKUP(A110,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - General\n\nNEW 2023-24",106,"In the rare circumstances where cost is the reason given for not providing a TCFD disclosure in a 'comply or explain' scenario, does the explanation include enough details to allow a user to understand why compliance, in that instance, would not give value for money?",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H111),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H111,'Link libraries'!$B:$B,0),4),H111))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 1.4",null,{"$f":"VLOOKUP(A111,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - General\n\nNEW 2023-24",107,"If it is not possible for the entity to provide sufficient information to meet the requirements of each of the recommended TCFD disclosures (e.g. because of legislative or regulatory constraints, commercial or political sensitivity, significant uncertainty, etc.), has the reporting entity explained in enough detail for the user to understand the non-compliance?\n\nNote: In-scope reporting entities must apply the TCFD-aligned disclosure requirements on a ‘comply or explain’ basis at each phase of implementation. For example, for Phase 1 only Governance (a) and (b), and where available from existing reporting processes, Metrics and Targets (b) recommended disclosures have to be disclosed. Consequently, in-scope reporting entities would only have to explain non-compliance against these recommended disclosures. Reporting entities adopting the guidance voluntarily are not required to explain non-compliance in their annual report.",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H112),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H112,'Link libraries'!$B:$B,0),4),H112))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 1.4",null,{"$f":"VLOOKUP(A112,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - General\n\nNEW 2023-24",108,"Has the entity presented, at the start of the TCFD-related disclosures in the annual report, an overall statement of the extent of consistency with the TCFD's recommended disclosures (a 'compliance statement') detailing:\n• which recommendations and recommended disclosures have been complied with and which have not; and\n• for those which have not, a short summary of the reason for non-compliance, and any plans for future disclosure?\n\nNote: Where a reporting entity is implementing in line with an authorised phased implementation timetable the compliance statement must differentiate between compliance with the timetable and the overall framework, from disclosure requirements for future years which are not yet expected.\n\nFor example, for Phase 1 a central government department must state which of the recommended disclosures for Governance (a) and (b), and for Metrics and Targets (b) have been complied with, and/or explain any non-compliance against each of these recommended disclosures, as well as state progress against the implementation.\n\nIn addition, an entity may provide a broader context on their climate-related financial disclosures, for example, on uncertainty in their assumptions, connectivity with other sections of their annual report, differentiating between qualitative and quantitative responses, etc. This information may also be included alongside the TCFD Compliance Statement.\n\nExample compliance statement\n[Entity] has reported on climate-related financial disclosures consistent with HM Treasury’s TCFD-aligned disclosure application guidance which interprets and adapts the framework for the UK public sector. [Entity] has complied with the TCFD recommendations and recommendations disclosures around [sic]:\n• governance (all recommended disclosures)\n• metrics and targets (disclosures (b))\n\nThis is in line with the central government’s TCFD-aligned disclosure implementation timetable. [Entity] plans to make disclosures for Strategy, Risk Management and Metrics and Targets disclosures (a) and (c) in future reporting periods in line with the central government implementation timetable.",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H113),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H113,'Link libraries'!$B:$B,0),4),H113))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 1.4",null,{"$f":"VLOOKUP(A113,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - General\n\nNEW 2023-24",109,"For central government entities, have the TCFD-aligned disclosures been included in the performance reporting section of the Annual Report, either:\n• within the performance overview/analysis section; or\n• incorporated into the sustainability reporting section; or\n• as a new section?",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H114),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H114,'Link libraries'!$B:$B,0),4),H114))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 1.6",null,{"$f":"VLOOKUP(A114,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - General\n\nNEW 2023-24",110,"For in-scope central government bodies which prepare group accounts, has the entity reported its TCFD-aligned disclosures at a group level, or else provided an explanation if the entity is unable to report for the group?",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H115),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H115,'Link libraries'!$B:$B,0),4),H115))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 1.7",null,{"$f":"VLOOKUP(A115,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - Governance (a)\n\nNEW 2023-24",111,"Requirement: Governance (a) 'Describe the board’s oversight of climate-related risks and opportunities.'\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance.\n\nHas the entity described the Board's oversight of climate-related issues, and in doing so has the entity considered including a discussion of:\n• the processes and frequency by which the Board and/or Board committees (e.g., audit, risk, or other committees) are informed about climate-related issues;\n• whether the Board and/or Board committees consider climate-related issues when reviewing and guiding strategy, major plans of action, risk management policies, annual budgets, and organisation plans, as well as setting the organisation’s performance objectives, monitoring implementation and performance, and overseeing major capital expenditures investment or grant decisions, and restructures (e.g., Machinery of Government changes); and\n• how the Board monitors and oversees progress against goals and targets for addressing climate-related issues?\nComply or explain [See 'Note on materiality' below.]\n\n\nNote on materiality: While HM Treasury supports flexibility for annual report preparers when considering materiality, the Task Force’s guidance requires disclosure related to this pillar (Governance) to be included in annual reports without being subject to a further materiality assessment. This is driven by climate-related risks being non-diversifiable and having a wide impact.\n\nParliamentary focus on climate change has increased with various committees, Commons debates and house questions on the topic. Similarly, there has been an increased focus from the public. In line with the TCFD, HM Treasury's assessment is that disclosures related to Governance, which are fundamental to managing an organisation’s climate-related risks, are material by nature.\n\nConsequently, in-scope bodies should provide the recommended disclosures for Governance. The level of detail provided remains at the discretion of preparers but should meet the needs of the primary users of annual reports.\n\n\nNote: The management structures for making decisions and holding responsibility in the public sector are not always aligned with the private sector. While the Code of Good Practice has embedded the ‘department board model’ into central government departments; other public sector bodies may have governance structures which vary significantly from private corporations. In such instances, the principles for the recommended disclosures should be applied, even if the terminology, composition and structures themselves are different.\n\nDisclosure may include information on whether the organisation’s climate policies and strategies are addressed by the same governance processes, disclosure controls and procedures used for financial management or alongside other risk management processes (e.g., strategic, stakeholder management, safety, etc.).\n\nWhere certain climate policies and specific strategies have been set by an authority outside of the organisation, the disclosure should include a brief description and may cross-reference to external sources.\n\nThe Orange Book sets out principles for effective risk management and is applicable to all central government departments and their ALBs. The guidance may be useful to all parts of the UK public sector, as the same principles generally apply, with adjustments for context. Section A: Governance and Leadership in the ‘Orange Book: Management of risk – Principles and Concepts’ is pertinent to this section.",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H116),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H116,'Link libraries'!$B:$B,0),4),H116))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 2.2",null,{"$f":"VLOOKUP(A116,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - Governance (b)\n\nNEW 2023-24",112,"Requirement: Governance (b) 'Describe management’s role in assessing and managing climate-related risks and opportunities.'\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance. \n\nHas the entity described management’s role in assessing and managing climate-related issues, and in doing so has the entity considered including a discussion of:\n• whether the organisation has assigned climate-related responsibilities to management-level positions or committees; and, if so, whether such management positions or committees report to the Board or a committee of the Board and whether those responsibilities include assessing and/or managing climate-related issues;\n• a description of the associated organisational structure(s);\n• processes by which management is informed about climate-related issues; and\n• how management (through specific positions and/or management committees) monitors climate-related issues?\nComply or explain [See 'Note on materiality' under checklist item 111 above.]\n\nNote: \"Management\" refers to the structures below the Board. For central government, this would include the structures described in the Corporate Governance Report – please refer to the FReM.",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H117),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H117,'Link libraries'!$B:$B,0),4),H117))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 2.2",null,{"$f":"VLOOKUP(A117,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - Governance (b)\n\nNEW 2023-24",113,"Has the entity disclosed the key reporting channels and processes for climate-related issues, and how these are integrated into the organisation’s overall governance?\nComply or explain [See 'Note on materiality' under checklist item 111 above.]\n\nNote: The information disclosed may include the responsibilities of relevant committees or individual management positions (e.g., job titles, individuals accountable), as well as identify specific reviews being undertaken. For example, reporting entities may want to disclose if a member of their Executive Committee is responsible for internal climate change policy, or how climate change issues are considered in investment committees and decisions.",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H118),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H118,'Link libraries'!$B:$B,0),4),H118))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 2.2",null,{"$f":"VLOOKUP(A118,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - Governance (b)\n\nNEW 2023-24",114,"If no directors have oversight of climate-related risks and opportunities and/or no individual within the organisation has responsibility for assessing or managing climate-related issues, has the entity stated this?\nComply or explain [See 'Note on materiality' under checklist item 111 above.]",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H119),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H119,'Link libraries'!$B:$B,0),4),H119))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 2.2",null,{"$f":"VLOOKUP(A119,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - Governance (b)\n\nNEW 2023-24",115,"Where climate change has been identified as a principal risk, has the entity indicated how climate change has been addressed as a principal matter for the organisation?\nComply or explain [See 'Note on materiality' under checklist item 111 above.]",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H120),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H120,'Link libraries'!$B:$B,0),4),H120))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 2.2",null,{"$f":"VLOOKUP(A120,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - Governance (a) and (b)\n\nNEW 2023-24",116,"Has the entity appropriately cross-referenced (e.g. to the Governance Statement) from the Governance (a) and (b) disclosures to enable users to understand the governance of climate change and the actions by the Board in an overall context?\nComply or explain [See 'Note on materiality' under checklist item 111 above.]",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H121),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H121,'Link libraries'!$B:$B,0),4),H121))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 2.2",null,{"$f":"VLOOKUP(A121,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - Metrics and Targets (b)\n\nNEW 2023-24",117,"Requirement: Metrics and Targets (b) 'Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 GHG emissions, and the related risks.'\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance.\n\nHas the entity provided their Scope 1 and Scope 2 greenhouse gas (GHG) emissions independently of a materiality assessment, and, if appropriate, Scope 3 GHG emissions and the related risks? [For entities reporting against Greening Government Commitments (GGCs), this should already have been considered under checklist items 67, 68 and 69 above.]\nComply or explain\n\nNote: GHG emissions should be calculated in line with the GHG Protocol methodology to allow for aggregation and comparability across organisations and jurisdictions. As appropriate, organisations should consider providing related, generally accepted industry specific GHG efficiency ratios.\n\nMateriality Note: Organisations should provide their Scope 1 and Scope 2 GHG emissions independent of a materiality assessment, and, if appropriate, Scope 3 GHG emissions and the related risks. ",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H122),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H122,'Link libraries'!$B:$B,0),4),H122))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 5.3",null,{"$f":"VLOOKUP(A122,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - Metrics and Targets (b)\n\nNEW 2023-24",118,"Has the entity provided their GHG emissions and associated metrics for historical periods to allow for trend analysis?\nComply or explain",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H123),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H123,'Link libraries'!$B:$B,0),4),H123))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 5.3",null,{"$f":"VLOOKUP(A123,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["TCFD","P","TCFD-aligned disclosures (Phase 1) - Metrics and Targets (b)\n\nNEW 2023-24",119,"Where not apparent, has the entity provided a description of the methodologies used to calculate or estimate the metrics associated with GHG emissions?\nComply or explain",null,null,"FReM 5.4.9",{"$f":"IF(ISBLANK(H124),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H124,'Link libraries'!$B:$B,0),4),H124))","v":"FReM 5.4.9"},"TCFD-aligned disclosure application guidance 5.3",null,{"$f":"VLOOKUP(A124,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","The Accountability Report",null,null,null,null,null,null,null,null,"Yes"]
["Required","P","Accountability Report",120,"Required sections of the Accountability Report\nDoes the Accountability Report contain the following three sections?\na) Corporate Governance Report\nb) Remuneration and Staff Report\nc) Parliamentary Accountability and Audit Report\n\nGuidance on the Accountability Report (FReM 6.1.1 - 6.1.5): The purpose of the accountability section of the annual report is to meet key accountability requirements to Parliament, who are the primary user of the annual report and accounts. \n\nThe requirements of the accountability report are based on the matters required to be dealt with in a directors’ report, as set out in Chapter 5 of Part 15 of the Companies Act 2006 and Schedule 7 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (SI 2008/410), and in a director’s remuneration report, as set out in Chapter 6 of Part 15 of that Act and Schedule 8 to SI 2008/410. \n\nThe requirements of the Companies Act 2006 have been adapted for the public sector context and only need to be followed by entities which are not companies to the extent that they are incorporated into this Manual. \n\nUK central government departments are also required to follow annual guidance on reporting requirements promulgated by HM Treasury through Public Expenditure System (PES) papers.",null,null,"FReM 6.3.1",{"$f":"IF(ISBLANK(H126),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H126,'Link libraries'!$B:$B,0),4),H126))","v":"FReM 6.3.1"},null,null,{"$f":"VLOOKUP(A126,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Accountability Report",121,"Has the entity provided short overview of these sections and explained how they contribute to the entity’s accountability to parliament and best practice with corporate governance norms and codes?",null,null,"FReM 6.3.2",{"$f":"IF(ISBLANK(H127),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H127,'Link libraries'!$B:$B,0),4),H127))","v":"FReM 6.3.2"},null,null,{"$f":"VLOOKUP(A127,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Accountability Report",122,"Marking of sections as subject to audit\nHave the following (and only the following) elements of the Accountability Report been clearly marked as subject to our audit opinion?\na) For departments financed through the UK Government or Northern Ireland Assembly Estimates process, the Statement of Outturn against Parliamentary Supply and supporting notes, including any notes reported in an annex to the financial statements\nb) Regularity of expenditure;\nc) Disclosures on parliamentary accountability as detailed in 6.7.1 of the FReM (except 6.7.1(g) and 6.7.1(h))\ne) Single total figure of remuneration for each minister and director;\nf) CETV disclosures for each minister and director;\ng) Payments to past directors, if relevant;\nh) Payments for loss of office, if relevant;\ni) Fair pay disclosures;\nj) Exit packages, if relevant; and\nk) Analysis of staff numbers and costs.\n\nThese sections are identified within the FReM disclosure guides with the note \"This disclosure should be marked as Audited.\".",null,null,"FReM 6.2.1",{"$f":"IF(ISBLANK(H128),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H128,'Link libraries'!$B:$B,0),4),H128))","v":"FReM 6.2.1"},null,null,{"$f":"VLOOKUP(A128,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Accountability Report",123,"Has the Accountability Report been signed and dated by the Accounting Officer (or CEO)?",null,null,"FReM 6.2.2",{"$f":"IF(ISBLANK(H129),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H129,'Link libraries'!$B:$B,0),4),H129))","v":"FReM 6.2.2"},null,null,{"$f":"VLOOKUP(A129,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Corporate Governance Report",124,"Does the Corporate Governance Report contain the following three sections?\na) the Directors' Report\nb) the Statement of Accounting Officer's Responsibilities\nc) the Governance Statement\n\nNote: The purpose of the corporate governance report is to explain the composition and organisation of the entity’s governance structures and how they support the achievement of the entity’s objectives.",null,null,"FReM 6.4.2",{"$f":"IF(ISBLANK(H130),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H130,'Link libraries'!$B:$B,0),4),H130))","v":"FReM 6.4.2"},null,null,{"$f":"VLOOKUP(A130,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",125,"Does the Directors' Report include all the mandatory elements, or a cross-reference to them elsewhere within the annual report and accounts? (see below for the detailed requirements)",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H131),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H131,'Link libraries'!$B:$B,0),4),H131))","v":"FReM 6.4.3"},null,null,{"$f":"VLOOKUP(A131,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",126,"Leadership\n[For departments]\n(a) The ministerial titles and names of all ministers who had responsibility for the department during the year\n(b) The name of the person occupying the position of the permanent head of the department\n\n[For reporting entities other than Departments]\n(c) The names of the chairman and chief executive unless disclosed elsewhere in the annual report",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H132),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H132,'Link libraries'!$B:$B,0),4),H132))","v":"FReM 6.4.3"},"FReM 6.4.3 (a-c)",null,{"$f":"VLOOKUP(A132,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",127,"Composition of the management board\n(d) Has the composition of the management board (including advisory and non-executive members) having authority or responsibility for directing or controlling the major activities of the entity during the year been disclosed?\n\nNote: This means those who influence the decisions of the entity as a whole rather than the decisions of individual directorates or sections with the reporting entity;",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H133),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H133,'Link libraries'!$B:$B,0),4),H133))","v":"FReM 6.4.3"},"FReM 6.4.3 (d)",null,{"$f":"VLOOKUP(A133,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",128,"Register of interests\n(e) Have details of company directorships and other significant interests held by members of the management board which may conflict with their management responsibilities been disclosed? \n\nNote: \ni) For entities applying the Corporate governance code in central government departments: code of good practice (\"The Code\") this disclosure is required to be made in the governance statement in the format shown in the 'Disclosure of interests' sheet. \nii) For other entities, where a Register of Interests is available online, a web link may be provided instead of a detailed disclosure in the annual report.",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H134),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H134,'Link libraries'!$B:$B,0),4),H134))","v":"FReM 6.4.3"},"PES (2024) 01 24.4\nFReM 6.4.3 (e)",null,{"$f":"VLOOKUP(A134,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",129,"Personal data related incidents\n(f) Has information on personal data related incidents formally reported to the Information Commissioner’s Office (ICO) been provided?",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H135),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H135,'Link libraries'!$B:$B,0),4),H135))","v":"FReM 6.4.3"},"FReM 6.4.3 (f)",null,{"$f":"VLOOKUP(A135,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",130,"PES papers\n(g) Has the entity provided any other disclosures as promulgated by HM Treasury through PES papers? (all reporting entities)\n\nNote:  Requirements from the extant PES paper on 'Guidance on preparation of annual reports and accounts' are included in this checklist. Teams should be aware that HM Treasury do sometimes publish additional PES papers which amend or add to these requirements after publication of the disclosure checklists. ",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H136),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H136,'Link libraries'!$B:$B,0),4),H136))","v":"FReM 6.4.3"},"FReM 6.4.3 (g)",null,{"$f":"VLOOKUP(A136,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Statement of Accounting Officer's Responsibilities",131,"Has a Statement of Accounting Officer's responsibilities been provided, which explains the responsibilities of the Accounting Officer or Chief Executive of the entity?\n\nNote: Model examples of Statements of Accounting Officer’s responsibilities are provided in Annex 1 of the FReM",null,null,"FReM 6.4.4",{"$f":"IF(ISBLANK(H137),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H137,'Link libraries'!$B:$B,0),4),H137))","v":"FReM 6.4.4"},"FReM Annex 1",null,{"$f":"VLOOKUP(A137,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Statement of Accounting Officer's Responsibilities",132,"Does the Statement of Accounting Officer's Responsibilities include:\n(a) Confirmation that as far as they are aware, there is no relevant audit information of which the entity’s auditors are unaware\n(b) Confirmation that the Accounting Officer has taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the entity’s auditors are aware of that information.\n \n",null,null,"FReM 6.4.5",{"$f":"IF(ISBLANK(H138),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H138,'Link libraries'!$B:$B,0),4),H138))","v":"FReM 6.4.5"},null,null,{"$f":"VLOOKUP(A138,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Statement of Accounting Officer's Responsibilities",133,"(c) Confirmation that the annual report and accounts as a whole is fair, balanced and understandable\n(d) Confirmation that they take personal responsibility for the annual report and accounts and the judgments required for determining that it is fair, balanced and understandable?\n",null,null,"FReM 6.4.6",{"$f":"IF(ISBLANK(H139),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H139,'Link libraries'!$B:$B,0),4),H139))","v":"FReM 6.4.6"},null,null,{"$f":"VLOOKUP(A139,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement",134,"Has the client prepared a Governance Statement in accordance with the guidance issued by the relevant authorities? \n\nNote: For central government this is normally Managing Public Money (including Annex 3.1) but may also include: \n• Scottish Public Finance Manual\n• Managing Welsh Public Money\n• Managing Public Money Northern Ireland\n• The Annual Governance Statement\n• Rough Guide for Practitioners (CIPFA Finance Advisory Network)\n• Annual guidance issued by the Department of Health and Social Care and NHS Improvement\n\nWhere a reporting entity includes in its published annual report and accounts financial statements relating to several reportable activities, the reporting entity need only include a single governance statement. \n",null,null,"FReM 6.4.7",{"$f":"IF(ISBLANK(H140),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H140,'Link libraries'!$B:$B,0),4),H140))","v":"FReM 6.4.7"},null,null,{"$f":"VLOOKUP(A140,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",135,"(a) Does the statement acknowledge and explain responsibilities for risk management and internal control systems and for reviewing their effectiveness?",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H141),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H141,'Link libraries'!$B:$B,0),4),H141))","v":"FReM 6.4.8"},"FReM 6.4.8 (a)",null,{"$f":"VLOOKUP(A141,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",136,"(b) Does the statement acknowledge and explain the ongoing process and structures used to identify, evaluate and manage the principal and emerging risks faced, with cross-references to the performance report where appropriate?\n\nNote: This and the other minimum requirements regarding risk management are different to that outlined in FReM 5.4.4 b) of this Manual, which is concerned with outlining risks that have or will affect performance, whether these have hindered the entity in achieving its objectives and how these risks have been mitigated.  Cross referencing can help link these two distinct aspects of reporting. ",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H142),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H142,'Link libraries'!$B:$B,0),4),H142))","v":"FReM 6.4.8"},"FReM 6.4.8 (b)",null,{"$f":"VLOOKUP(A142,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",137,"(c) Does the statement acknowledge and explain that the systems have been in place for the year under review and up to the date of approval of the annual report and accounts?",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H143),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H143,'Link libraries'!$B:$B,0),4),H143))","v":"FReM 6.4.8"},"FReM 6.4.8 (c)",null,{"$f":"VLOOKUP(A143,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",138,"(d) Does the statement acknowledge and explain the main features [of the risk management and internal control systems] that support regular monitoring, review and assurance?",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H144),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H144,'Link libraries'!$B:$B,0),4),H144))","v":"FReM 6.4.8"},"FReM 6.4.8 (d)",null,{"$f":"VLOOKUP(A144,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",139,"(e) Does the statement acknowledge and explain: \ni) the process applied in reviewing the effectiveness of the system of risk management and internal control; and\nii) what actions have been or are being taken to remedy any significant failings or weaknesses?\n\nNote: Where this information has been disclosed elsewhere in the annual report and accounts, a cross-reference to where that information can be found will suffice. ",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H145),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H145,'Link libraries'!$B:$B,0),4),H145))","v":"FReM 6.4.8"},"FReM 6.4.8 (e)",null,{"$f":"VLOOKUP(A145,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",140,"(f) Does the statement acknowledge and explain: \ni) the extent to which arrangements comply with requirements for specific sectors and jurisdictions governed by the relevant authorities, such as the central government Corporate Governance Code and the Orange Book; and\nii) any departures from those requirements?",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H146),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H146,'Link libraries'!$B:$B,0),4),H146))","v":"FReM 6.4.8"},"FReM 6.4.8 (f)",null,{"$f":"VLOOKUP(A146,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Additional requirements where information is not reported in the annual report due to unreliability",141,"(g) In exceptional cases where information is not reported as it is not accurate or reliable enough to be useful or is not collected, does the annual report:\ni) acknowledge this fact; \nii) identify the steps that are being taken to improve data collection and disclosure; and\niii) outline when reliable data will be made available?",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H147),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H147,'Link libraries'!$B:$B,0),4),H147))","v":"FReM 6.4.8"},"FReM 6.4.8 (g)",null,{"$f":"VLOOKUP(A147,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Assurance",142,"As well as the minimum requirements above, does the governance statement assess how assurance is gained by the Board and Accounting Officer of an entity?\n\nNote: Entities should also make clear links and cross-reference to the Accounting Officer System Statement where they have one, including narrative explanation where appropriate.\n\n[For Departments] DAO 01/17 introduced a requirement for Principal Accounting Officers to produce Accounting Officer System Statements alongside their Annual Report and Accounts. The AOSS stands alongside the governance statement of the department's annual report and accounts but its focus is different. It is not intended to replace or repeat the necessary assurance information given there. Smaller departments and non-ministerial departments may include the AOSS requirements in the Governance Statement section of their Annual Reports rather than in a separate report.\n\n",null,null,"FReM 6.4.10",{"$f":"IF(ISBLANK(H148),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H148,'Link libraries'!$B:$B,0),4),H148))","v":"FReM 6.4.10"},"DAO 01/17: Accounting Officer System Statements",null,{"$f":"VLOOKUP(A148,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Corporate Governance Code","P","Compliance with the Corporate governance in central government departments: code of good practice",143,"For each element of the Corporate governance in central government departments: code of good practice with which it is not fuly complying,  has the department disclosed: \na) Details of the principle or requirement that has not been fully met;\nb) A clear explanation of why compliance was not appropriate in this case; and\nc) How the objectives of this element of The Code are being delivered by other means.",null,null,"PES (2024) 01 21.2",null,"PES (2024) 01 21.2",null,{"$f":"VLOOKUP(A149,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Corporate Governance Code","P","Reporting on management of outside interests- Governance Statement ",144,"Reporting on management of outside interests in the Governance statement \nDoes the governance statement (at a minimum): \n- acknowledge and explain the extent to which the entity’s arrangements comply with requirements of the Corporate governance in central government departments: code of good practice  (or sector/jurisdiction specific guidance from relevant authorities); \n- include all relevant interests of individual board members and how any identified conflicts, and potential conflicts, of interest of board members have been managed [see Note below]; and\n- explain any non-compliance with the management of interests section of The Code?\n\nNote: \nAn example template for these disclosures is shown in the 'Disclosure of interests' tab. Reporting entities may use their own template where these minimum informational requirements are met.\n",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H150),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H150,'Link libraries'!$B:$B,0),4),H150))","v":"FReM 6.4.8"},"FReM 6.4.8f\nPES (2024) 24.1-24.5",null,{"$f":"VLOOKUP(A150,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Reporting on management of outside interests- Governance Statement ",145,"Summarise the process for managing outside interests\nHas the entity set out, either in the Governance Statement or on its website with a corresponding link included in the Annual Report and Accounts, its assurance process on management of interests and business appointments rules following departure from the Civil Service including: \n- confirming that they have a policy for the declaration and management of interests in place for all staff;\n- setting out its assurance about its adherence to the requirements of the Civil Service Management Code (section 4.3) and the application of the policy to all employees; and\n- setting out how the assurance undertaken to ensure that any outside employment held by Senior Civil Servants does not present a conflict of interest?\n\nNote:  In line with the requirements of the Declaration and Management of Outside Interests Policy (section 4.2) departments must publish on GOV.UK the detail of any remunerated outside employment held by a member of the SCS that has been agreed through the process for the declaration and management of outside interests, with the webpage link included in the annual report.",null,null,"PES (2024) 01 25.1\nPES (2024) 01 26.1-26.3",null,"PES (2024) 01 25.1\nPES (2024) 01 26.1-26.3\n\nDeclaration and management of outside interests in the Civil Service",null,{"$f":"VLOOKUP(A151,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Reporting on management of outside interests- Governance Statement ",146,"Outside employment\nHas the department included in the annual report a webpage link, which details the publication on gov.uk the detail of any remunerated outside employment held by a member of the SCS that has been agreed through the process for the declaration and management of outside interests?",null,null,"PES (2024) 01 19.8",null,"PES (2024) 01 19.8",null,{"$f":"VLOOKUP(A152,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Special Advisers",147,"Special Advisers\nHas the Department published details of relevant interests for special advisors (including those who have since left the department) and how they are managed in or alongside the Annual Report, alongside disclosure of board members interests, in the format shown in the 'Disclosure of interests' sheet, and either included (or, if published separately, referenced) this in the Governance Statement alongside the disclosure of Board members' interests? \n\nNote: Disclosure is still required even where there are no interests to publish.  The 'Disclosure of interests' sheet shows the required wording in this case. \n",null,null,"PES (2024) 01 27.1\nPES (2024) 01 27.6",null,"PES (2024) 01 27.1\nPES (2024) 01 27.6",null,{"$f":"VLOOKUP(A153,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Special Advisers",148,"Special Advisers\nWhere there are no interests to publish, has the department stated the following:\n\"In line with the current Declaration of Interest Policy for special advisers, all special advisers have declared any relevant interest or confirmed they do not consider they have any relevant interests. The Permanent Secretary/ Accounting Officer/ Head of Department [to be deleted as appropriate] has considered these returns and there are no relevant interests to be published.\"",null,null,"PES (2024) 01 27.2",null,"PES (2024) 01 27.2",null,{"$f":"VLOOKUP(A154,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Special Advisers",149,"Special Advisers \nWhere there are interests to publish, has the department included the following paragraph:\n“In line with the current Declaration of Interests Policy for special advisers, all special advisers have declared any relevant interests or confirmed they do not consider they have any relevant interests. The Permanent Secretary / Accounting Officer / Head of Department [to be deleted as appropriate] has considered these returns and the following relevant interests are set out in public:\"\n[Include the following information in table format]\na) Full name (Dates of employment if they've left the role)\nb) Details of any interest (e.g. shareholding; chair; director; and any short description of mitigation, if appropriate)",null,null,"PES (2024) 01 27.3",null,"PES (2024) 01 27.3",null,{"$f":"VLOOKUP(A155,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Civil Servants","P","Business Appointment Rules",150,"Application of Business Appointment Rules\nHas the entity included an assurance statement about application of the Business Appointment Rules to civil servants (including Special Advisors) leaving Crown Service; including:\na) any relevant assurance from the Audit and Risk Committee; and\nb) information to explain how the department implements and monitors BARs applications across all grades, and any steps they have taken to increase awareness of the rules amongst their staff?\n\nNote: \ni) These rules apply to Civil Servants at SCS1/2 or equivalent grades, including special advisers of equivalent standing.\nii) This guidance on Business Appointment Rules applies to all organisations that employ civil servants, including executive agencies and non-ministerial government departments.",null,null,"PES (2024) 01 28.1",null,"PES (2024) 01 28.1\n\nBusiness appointment rules - GOV.UK (www.gov.uk)",null,{"$f":"VLOOKUP(A156,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Civil Servants","P","Business Appointment Rules\n\nAMENDED 2023-24",151,"Has the department included statistics on:\n- number of exits from the Senior Civil Service (SCS)\n- number of BARs applications assessed by the department over the year (by grade: SCS2, SCS1, and delegated grades)\n- number of BARs applications where conditions were set (by grade: SCS2, SCS1, and delegated grades); \n- number of applications that were found to be unsuitable for the applicant to take up by the department over the year (by grade: SCS2, SCS1, and delegated grades); and\n- number of breaches of the Rules in the preceding year?",null,null,"PES (2024) 01 28.2",null,"PES (2024) 01 28.2",null,{"$f":"VLOOKUP(A157,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Civil Servants","P","Business Appointment Rules",152,"Has the department included a summary statement on their compliance with Business Appointment Rules?\n\nNote: The PES includes an example statement (where the department is compliant):\n\"In compliance with Business Appointment Rules (BARs), the department is transparent in the advice given to individual applications for senior staff, including special advisers. Advice regarding specific business appointments has been published on GOV.UK [link].\"",null,null,"PES (2024) 01 28.3",null,"PES (2024) 01 28.3",null,{"$f":"VLOOKUP(A158,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Whistleblowing",153,"Has the entity commented on the effectiveness of its whistleblowing arrangements in the Annual Report and Accounts?\n\nNote: Further detail on reporting requirements can be found in DAO 02/15.",null,null,"PES (2024) 01 35.1",null,"PES (2024) 01 35.1\n\nDAO 02/15: Whistleblowing arrangements in Annual Report and Accounts - GOV.UK (www.gov.uk)",null,{"$f":"VLOOKUP(A159,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration and Staff Report - Remuneration Report",154,"Remuneration policy\nDoes the entity disclose their policy on the remuneration for minsters and directors for current and future years? \n\nNote: In most cases, it will be sufficient to refer to the work and recommendations of the Senior Salaries Review Body?",null,null,"FReM 6.5.7",{"$f":"IF(ISBLANK(H160),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H160,'Link libraries'!$B:$B,0),4),H160))","v":"FReM 6.5.7"},null,null,{"$f":"VLOOKUP(A160,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Department","P","Remuneration and Staff Report - Remuneration Report",155,"Has the department followed the guidance contained in the annual Employer Pension Notice for Resource Accounts issued by the Cabinet Office when preparing their remuneration report?\n\nNote: Employer Pension Notices are used to issue updates to Section 13 of the Employer Pension Guide (https://www.civilservicepensionscheme.org.uk/employers/employer-pension-guide/section-13-resource-account-disclosure/). ",null,null,"PES (2024) 01 29.2",null,"Employer Pension Notices\n\nPES (2024) 01 29.2",null,{"$f":"VLOOKUP(A161,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Remuneration Report - Single total figure of remuneration",156,"Single total figure of remuneration\nHas the entity disclosed, for each minister and director, each component of the total (see following requirements), and the total, in the format proposed by Cabinet Office and using the methodology defined by the Cabinet Office, in the extant Employer Pension Notice?\n\nNote: The template format is shown in Annex 13C to the Employer Pension Guide, which is updated by Employer Pension Notices.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H162),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H162,'Link libraries'!$B:$B,0),4),H162))","v":"FReM 6.5.8"},"Employer Pension Guide Section 13",null,{"$f":"VLOOKUP(A162,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",157,"(a) Has salary and allowances been disclosed in bands of £5,000 for officials and actual amounts for ministers?\n\nNote: \n- Salary and allowances covers both pensionable and non-pensionable amounts and includes, but may not necessarily be confined to: gross salaries; overtime; reserved rights to London Weighting or London allowances, recruitment and retention allowances; private-office allowances or other allowances to the extent that they are subject to UK taxation and any severance or ex-gratia payments\n- It does not include amounts which are a reimbursement of expenses directly incurred in the performance of an individual's duties.\n- For ministers, only the salary payable in respect of their role as minister of the department should be shown.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H163),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H163,'Link libraries'!$B:$B,0),4),H163))","v":"FReM 6.5.8"},"FReM 6.5.8 (a)",null,{"$f":"VLOOKUP(A163,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",158,"(b) Has performance pay or bonuses reported been separately from salaries in bands of £5,000?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H164),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H164,'Link libraries'!$B:$B,0),4),H164))","v":"FReM 6.5.8"},"FReM 6.5.8 (b)",null,{"$f":"VLOOKUP(A164,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",159,"(c) Has the estimated value of any non-cash benefits (benefits in kind) been disclosed, to the nearest £100?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H165),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H165,'Link libraries'!$B:$B,0),4),H165))","v":"FReM 6.5.8"},"FReM 6.5.8 (c)",null,{"$f":"VLOOKUP(A165,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",160,"(d) Have accrued pensions benefits during the year been disclosed?\n\nNote: Pension benefits accrued during the year calculated as (the real increase in pension multiplied by 20) plus (the real increase in any lump sum) less (the contributions made by the individual). The real increases exclude increases due to inflation or any increase or decreases due to a transfer of pension rights.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H166),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H166,'Link libraries'!$B:$B,0),4),H166))","v":"FReM 6.5.8"},"FReM 6.5.8 (d)",null,{"$f":"VLOOKUP(A166,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",161,"(e) Has the entity disclosed the following in respect of any additional columns \n- ensured the additional column is added before the column marked 'Total'?\n- the basis on which the sums in the column were calculated\n- other such details as are necessary for an understanding of the sums included in the column.\n\nNote: The entity may include additional columns setting out other items of remuneration (other than payments to past directors) which are not included above.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H167),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H167,'Link libraries'!$B:$B,0),4),H167))","v":"FReM 6.5.8"},"FReM 6.5.8 (e)\nFReM 6.5.14",null,{"$f":"VLOOKUP(A167,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration (Additional guidance)",162,"Single total figure of remuneration - comparatives\nHas the entity disclosed, for each person who has served as a minister or director of the entity at any time during the current financial year, the equivalent amounts for the previous financial year for the total of the sums mentioned above (section 'Remuneration Report - Single total figure of remuneration')?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.9",{"$f":"IF(ISBLANK(H168),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H168,'Link libraries'!$B:$B,0),4),H168))","v":"FReM 6.5.9"},null,null,{"$f":"VLOOKUP(A168,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration (Additional guidance)",163,"Has the entity disclosed the following, where any money or other assets reported in the single total figure table in the remuneration report of any previous financial year are the subject of a recovery of amount paid or the witholding of any sum for any reason in the current financial year:\na) the recovery or withholding shown in a separate column in the table as a negative value and deducted from the column headed 'Total' and;\nb) an explanation for the recovery or withholding and the basis of the calculation given in a note to the table.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.10",{"$f":"IF(ISBLANK(H169),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H169,'Link libraries'!$B:$B,0),4),H169))","v":"FReM 6.5.10"},null,null,{"$f":"VLOOKUP(A169,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration (Additional guidance)",164,"Has the entity disclosed in the current financial year the following, when, in the single total figure table, an amount is included relating to the previous financial year and that amount, when included in the remuneration report for the previous year was given as an estimated sum:\na) the actual amount \nb) details of the calculation of the revised sum in a note to the table\n\nIn addition, the following should NOT be included in the column for the current financial year:\nc) the amount representing the difference between the estimate included in the prior year's remuneration report and the actual amount.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.11",{"$f":"IF(ISBLANK(H170),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H170,'Link libraries'!$B:$B,0),4),H170))","v":"FReM 6.5.11"},null,null,{"$f":"VLOOKUP(A170,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration (Additional guidance)",165,"Has the entity disclosed the following in respect of non-cash benefits:\na) the types of benefits; and\nb) the value (where significant).\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.12",{"$f":"IF(ISBLANK(H171),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H171,'Link libraries'!$B:$B,0),4),H171))","v":"FReM 6.5.12"},null,null,{"$f":"VLOOKUP(A171,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration (Additional guidance)",166,"Has the entity disclosed the following, for each component of the value of which is included in performance pay and bonuses payable:\n- how the performance pay and bonus award was determined.\n\nNote: Further guidance on what can be disclosed can be found in SI 2008/410, Schedule 8, paragraphs 12(2) and 12(3).\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.13","FReM 6.5.13","Paragraph 12 of Schedule 8 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",null,{"$f":"VLOOKUP(A172,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration report - Pension entitlements",167,"Pension entitlements (defined benefit schemes)\n\nDoes the entity disclose the pension entitlements for each minister and director in the format proposed by Cabinet Office in the extant Employer Pension Notice (EPN), showing: \na) the real increase during the reporting year in the pension and (if applicable) related lump sum at pension age (ministers age 65) in bands of £2,500;\nb) the value at the end of the reporting year of the accrued pension and (if applicable) related lump sum at pension age (ministers, age 65) in bands of £5,000;\nc) the value of the cash equivalent transfer value at the beginning of the reporting year to the nearest £1,000;\nd) the real increase in the cash equivalent transfer value during the reporting year, to the nearest £1,000; and\ne) the value of the cash equivalent transfer value at the end of the reporting year to the nearest £1,000?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.15",{"$f":"IF(ISBLANK(H173),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H173,'Link libraries'!$B:$B,0),4),H173))","v":"FReM 6.5.15"},"FReM 6.5.15 (a-e)",null,{"$f":"VLOOKUP(A173,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration report - Pension entitlements",168,"Pension entitlements (partnership pension accounts and other defined contribution schemes)\n\nFor each minister and director holding a partnership pension account, has the employer’s contribution been disclosed? \n\nNote: In these circumstances, the disclosures in 6.5.15a)-e) relevant to defined benefit schemes will not apply).",null,null,"FReM 6.5.15",{"$f":"IF(ISBLANK(H174),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H174,'Link libraries'!$B:$B,0),4),H174))","v":"FReM 6.5.15"},"FReM 6.5.15 (f)",null,{"$f":"VLOOKUP(A174,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Compensation on early retirement or for loss of office",169,"If a payment for compensation on early retirement or for loss of office (paid or receivable) has been made under the terms of legislation or an approved Compensation Scheme, has the following been disclosed?\na) the fact that such a payment has been made; \nb) a description of the compensation payment; \nc) details of the total amounts paid; and\nd) [for ministers] severance payments made to Ministers on loss of office. Ministerial severance should be stated by Minister and include actual and receivable payments.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.16",{"$f":"IF(ISBLANK(H175),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H175,'Link libraries'!$B:$B,0),4),H175))","v":"FReM 6.5.16"},null,null,{"$f":"VLOOKUP(A175,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Department","P","Compensation on early retirement or for loss of office",170,"Where a minister has received severance, have details of the return of any such payments been included in the Ministerial Remuneration report? \n\nNote: This should be stated by minister and include the amount received and amount repaid.\n\nThis disclosure should be marked as Audited.",null,null,"PES (2024) 01 22.2",null,"PES (2024) 01 22.2",null,{"$f":"VLOOKUP(A176,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Payments to past directors",171,"If payments have been made to any person (minister or officials) who is not, but once was, a director of the entity, has the entity reported details of these payments?\n\nNote: Unless this information has been already disclosed elsewhere in the remuneration report or in a previous remuneration report, the only payments which may be excluded from disclosure are:\na) regular pension benefits which commenced in previous years; and \nb) payments in respect of employment for the entity other than as a director may be excluded.  \n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.17",{"$f":"IF(ISBLANK(H177),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H177,'Link libraries'!$B:$B,0),4),H177))","v":"FReM 6.5.17"},"FReM 6.5.18",null,{"$f":"VLOOKUP(A177,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",172,"Fair pay disclosures - salary and allowances\nHas the entity disclosed the following for salary and allowances?\na) the percentage change from the previous financial year in respect of the highest paid director; and\nb) the average percentage change from the previous financial year in respect of the employees of the entity taken as a whole.\n\nNote:\n- The calculation of a) for salaries and allowances shall be based on the mid-point of the band for salary.\n- The calculation for b) for salary and allowances shall be the total for all empoyees on an annualised basis, excluding the highest paid director, divided by the FTE number of employees (also excluding the highest paid director).\n\nFurther guidance can be found in Annex 5 of the FReM.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.19",{"$f":"IF(ISBLANK(H178),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H178,'Link libraries'!$B:$B,0),4),H178))","v":"FReM 6.5.19"},"FReM 6.5.20-22","Fair Pay Disclosures - Implementation guidance (Revised 2021)",{"$f":"VLOOKUP(A178,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",173,"Fair pay disclosures - performance pay and bonuses payable\nHas the entity disclosed the following for performance pay and bonuses payable?\na) the percentage change from the previous financial year in respect of the highest paid director; and\nb) the average percentage change from the previous financial year in respect of the employees of the entity taken as a whole.\n\nNote:\n- The calculation of a) shall be based on the mid-point of the band for performance pay and bonuses payable.\n-The calculation for b) in respect of performance pay and bonuses payable shall be the total for all employees, excluding the highest paid director, divded by the FTE number of employees (also excluding the highest paid director).\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.19",{"$f":"IF(ISBLANK(H179),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H179,'Link libraries'!$B:$B,0),4),H179))","v":"FReM 6.5.19"},"FReM 6.5.20-22","Fair Pay Disclosures - Implementation guidance (Revised 2021)",{"$f":"VLOOKUP(A179,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",174,"Has the entity disclosed the following pay ratio information for the financial year:\na) 25th percentile pay ratio - (X/Y25):1\nb) Median pay ratio - (X/Y50):1\nc) 75th percentile pay ratio - (X/Y75):1\n\nNote: \n- X is the mid-point of the banded remuneration (excluding pension benefits) of the highest paid director or minister, using the banding total for the highest paid director or minister in the single total figure table;\n- Y25 is the pay and benefits figure relating to the employee whose pay and benefits are on the 25th percentile of pay and benefits of the entity's employees for the financial year\n- Y50 is the pay and benefits figure relating to the employee whose pay and benefits are on the 50th percentile of pay and benefits of the entity's employees for the financial year\n- Y75 is the pay and benefits figure relating to the employee whose pay and benefits are on the 75th percentile of pay and benefits of the entity's employees for the financial year\n- Pay and benefits means the employee's full-time equivalent pay and benefits set out in the paragraph above (section 'Remuneration Report - Single total figure of remuneration' above or FReM 6.5.8 excluding pension benefits).\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.23",{"$f":"IF(ISBLANK(H180),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H180,'Link libraries'!$B:$B,0),4),H180))","v":"FReM 6.5.23"},null,null,{"$f":"VLOOKUP(A180,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",175,"Has the entity disclosed the following figures for each of Y25, Y50 and Y75?\na) total pay and benefits; and\nb) the salary component of total pay and benefits.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.24",{"$f":"IF(ISBLANK(H181),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H181,'Link libraries'!$B:$B,0),4),H181))","v":"FReM 6.5.24"},null,null,{"$f":"VLOOKUP(A181,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",176,"Has the entity included a summary to explain the following?\na) any reduction or increase in the current financial year’s pay ratios compared to the pay ratios of the previous financial year (if the entity recorded pay ratio information for that financial year);\nb) whether a reduction or an increase in a pay ratio is attributable to a change in\ni. - the remuneration of the highest paid director or minister, or the pay and benefits of the entity's employees taken as a whole;\nii. - the entitiy's employment models (including any increase in the proportion of the entity's employees employed to work wholly or mainly outside the UK, and any increase in the proportion of the entity's workforce that is not employed by the entity under contracts of service); and\nc) whether, and if so why, the entity believes the median pay ratio for the relevant financial year is consistent with the pay, reward and progression policies for the entity's employees taken as a whole. \n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.25",{"$f":"IF(ISBLANK(H182),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H182,'Link libraries'!$B:$B,0),4),H182))","v":"FReM 6.5.25"},null,null,{"$f":"VLOOKUP(A182,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",177,"Has the entity disclosed the following in respect of prior year comparatives?\n- the median pay ratio\n- 25th percentile pay ratio\n- 75th percentile pay ratio\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.26",{"$f":"IF(ISBLANK(H183),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H183,'Link libraries'!$B:$B,0),4),H183))","v":"FReM 6.5.26"},null,null,{"$f":"VLOOKUP(A183,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",178,"Has the entity disclosed the range of staff remuneration together with the prior year comparatives?\n\nNote: This should include directors (including the highest paid director) and exclude pension benefits of all empoyees.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.27",{"$f":"IF(ISBLANK(H184),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H184,'Link libraries'!$B:$B,0),4),H184))","v":"FReM 6.5.27"},null,null,{"$f":"VLOOKUP(A184,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Department","P","Fair pay disclosures",179,"For departments, have the calculations excluded arm's length bodies within the consolidation boundary?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.28",{"$f":"IF(ISBLANK(H185),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H185,'Link libraries'!$B:$B,0),4),H185))","v":"FReM 6.5.28"},null,null,{"$f":"VLOOKUP(A185,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Fair pay disclosures",180,"Has the entity complied with the Fair Pay Disclosures - Implementation guidance (Revised 2021) in preparing the fair pay disclosures?",null,null,"FReM 6.5.29",{"$f":"IF(ISBLANK(H186),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H186,'Link libraries'!$B:$B,0),4),H186))","v":"FReM 6.5.29"},"Fair Pay Disclosures - Implementation guidance (Revised 2021)",null,{"$f":"VLOOKUP(A186,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Non-disclosure of information",181,"In exceptional cases where non-disclosure of information about named individuals is agreed (because the individual has objected to disclosure under GDPR Article 21 and the entity has not demonstrated compelling legitimate grounds for the disclosure which override the interests, rights and freedoms of the member or for the establishment, exercise or defence of legal claims), has the fact that certain disclosure has been omitted been disclosed?",null,null,"FReM 6.5.5",{"$f":"IF(ISBLANK(H187),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H187,'Link libraries'!$B:$B,0),4),H187))","v":"FReM 6.5.5"},null,null,{"$f":"VLOOKUP(A187,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Spending on consultancy and temporary staff\n- Mandatory reporting",182,"Has the entity reported spending on consultancy and use of contingent labour?\n\nNotes: Published data should be based on the definitions of consultancy and contingent labour (referred to as temporary staff) in Annex 4 of the FReM. \n\nAll costs relating to consultancy and temporary staff should be reported. For example, consultancy and temporary staff costs that have been capitalised into assets or grouped within Programme or IT Services expenditure should also be included to ensure completeness of the disclosure.\n\nSpend on all consultancy and temporary staff should be reported regardless of the commercial route through which workers are engaged. This includes procurement of temporary workers through other frameworks (e.g. Digital Outcomes and Specialists, G-cloud, Non-Medical Non-Clinical, Technocal Services Framework etc) but not spend on contracted-out services.",null,null,"FReM 6.5.30",{"$f":"IF(ISBLANK(H188),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H188,'Link libraries'!$B:$B,0),4),H188))","v":"FReM 6.5.30"},"FReM 6.5.30-32",null,{"$f":"VLOOKUP(A188,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Department","P","Spending on consultancy and temporary staff\n- Mandatory reporting",183,"(Departments) In addition to the above, has the departmental group included, as separate line items:\na) total consultancy expenditure incurred by executive agencies and ALBs; and\nb) contingent labour expenditure incurred by executive agencies and ALBs (if relevant)?",null,null,"FReM 6.5.30",{"$f":"IF(ISBLANK(H189),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H189,'Link libraries'!$B:$B,0),4),H189))","v":"FReM 6.5.30"},null,null,{"$f":"VLOOKUP(A189,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Spending on consultancy and temporary staff\n- Mandatory reporting",184,"Has the entity provided a supporting narrative to explain the consultancy and contingent labour figures provided, to note changes over time and to explain any inconsistencies or limitations in coverage and scope?\n\nNote: If any expenditure on consultancy or contingent labour relates to furloughed workers, this should be disclosed.",null,null,"FReM 6.5.33",{"$f":"IF(ISBLANK(H190),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H190,'Link libraries'!$B:$B,0),4),H190))","v":"FReM 6.5.33"},null,null,{"$f":"VLOOKUP(A190,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",185,"(Department/ Group) Has the entity published information on their highly paid and/or senior off-payroll appointments?\n\nNote: Off-payroll appointments are those which are not on the entity's payroll. This should include (where >£245 per day):\na) Appointments to which the off-payroll legislation applies whereby entities are required to undertake IR35 assessments under Chapter 10 of \nthe 2003 Income Tax (Earnings and Pensions) Act. This would refer to a worker (or contractor), not employed by the client, the supplier or any \nother organisation within the supply chain, that instead provides their services through their own limited company or another type of intermediary to the client. An intermediary will usually be the worker’s own personal service company but could also be a partnership or an individual.\nb) Appointments that are not on the entity’s payroll and where the off\u0002payroll legislation does not apply. For example, the legislation does not \napply to sole traders or workers that are employed by and on the payroll of an umbrella company, agency or other organisation in the supply chain.\n\nEntities should present the following data for all public bodies within their reporting boundaries using the above definition of off-payroll appointments. Organisations that produce their own accounts and are outside departmental accounting boundaries should disclose the information in their own ARAs. (FReM 6.5.37).",null,null,"FReM 6.5.34",{"$f":"IF(ISBLANK(H191),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H191,'Link libraries'!$B:$B,0),4),H191))","v":"FReM 6.5.34"},"FReM 6.5.34-5",null,{"$f":"VLOOKUP(A191,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",186,"Does the entity's reporting on high-paid off-payroll engagements cover all public bodies within its reporting boundary and in scope of the guidance on off-payroll appointments?",null,null,"FReM 6.5.37",{"$f":"IF(ISBLANK(H192),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H192,'Link libraries'!$B:$B,0),4),H192))","v":"FReM 6.5.37"},null,null,{"$f":"VLOOKUP(A192,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",187,"Has the entity disclosed all off-payroll appointments as of 31 March 2024, earning at least £245 per day, including:\na)  The total number of existing appointments as of 31 March 2024;\nb) The number that have existed for less than one year at time of reporting;\nc) The number that have existed for between one and two years at time of reporting;\nd) The number that have existed for between two and three years at time of reporting;\ne) The number that have existed for between three and four years at time of reporting; and\nf) The number that have existed for four or more years at time of reporting.\n\nNote: the required format of this table is shown in the \"Off-payroll tables\" tab. \n\nTo determine the length of the appointment, entities should use the time engaged under the current contract including all extensions to that contract. Breaks in appointments that are no more than the typical period of a holiday should be ignored.\n",null,null,"FReM 6.5.39",{"$f":"IF(ISBLANK(H193),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H193,'Link libraries'!$B:$B,0),4),H193))","v":"FReM 6.5.39"},"Off-payroll tables",null,{"$f":"VLOOKUP(A193,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",188,"Has the entity disclosed all off-payroll appointments engaged at any point during the year ended 31 March 2024 and earning at least £245 per day, including:\na) The number of appointments in force during the time period;\nb) The number of these appointments to which the off-payroll legislation does not apply;\nc) The number of these appointments to which the off-payroll legislation does apply and which were assessed as within scope of IR35;\nd) The number of these appointments to which the off-payroll legislation does apply and which were assessed as not within scope of IR35;\ne) The number of appointments that were reassessed for consistency/ assurance purposes during the year; and\nf) The number that saw a change to IR35 status following the assurance review.\n\nNote: the required format of this table is shown in the \"Off-payroll tables\" tab. ",null,null,"FReM 6.5.40",{"$f":"IF(ISBLANK(H194),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H194,'Link libraries'!$B:$B,0),4),H194))","v":"FReM 6.5.40"},"Off-payroll tables",null,{"$f":"VLOOKUP(A194,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",189,"(For departments) Has the entity disclosed any off-payroll worker tax liabilities and/or HMRC penalties imposed upon the department as a result of non-compliance with off-payroll worker legislation in the losses statement in the accountability report, where the aggregate total for the year exceeds the threshold for losses reporting as stipulated in Managing Public Money (currently £300,000) or Managing Public Money Northern Irelend? \n\nNote: Reference to any such losses should be disclosed beneath the requirements of FReM 6.5.50. ",null,null,"FReM 6.5.41",{"$f":"IF(ISBLANK(H195),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H195,'Link libraries'!$B:$B,0),4),H195))","v":"FReM 6.5.41"},null,null,{"$f":"VLOOKUP(A195,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",190,"Has the entity disclosed any off-payroll engagements of board members and/or senior officials with significant financial responsibility between 1 April 2023 and 31 March 2024, including:\na) The number of off-payroll engagements of board members and/or senior officials with significant financial responsibility, during the financial year;\nb) Details of the exceptional circumstances that led to each of these engagements;\nc) Details of the length of time each of these exceptional engagements lasted; and\nd) The total number of individuals both on and off-payroll that have been deemed “board members and/or senior officials with significant financial responsibility”, during the financial year. This total figure must include engagements which are ON PAYROLL as well as those off-payroll. \n\nNote: the required format of this table is shown in the \"Off-payroll tables\" tab. \n\nThere should only be a very small number of off-payroll engagements of board members and/or senior officials with significant financial responsibility, permitted only in exceptional circumstances and for no more than six months.\n\nAs both on payroll and off-payroll engagements are included in the total figures, no entries here should be blank or zero.\n\nIn defining \"significant financial responsibility\", entities should consider the individual's level of authority over the organisation's budget and wider public spending. ",null,null,"FReM 6.5.42",{"$f":"IF(ISBLANK(H196),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H196,'Link libraries'!$B:$B,0),4),H196))","v":"FReM 6.5.42"},"Off-payroll tables",null,{"$f":"VLOOKUP(A196,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",191,"Where the entity has included a number of off-payroll engagements of board members and/or senior officials with significant financial responsibility (in a above), has the entity disclosed:\na) Details of the exceptional circumstances that led to each of these engagements\nb) Details of the length of time each of these exceptional arrangements lasted.",null,null,"FReM 6.5.43",{"$f":"IF(ISBLANK(H197),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H197,'Link libraries'!$B:$B,0),4),H197))","v":"FReM 6.5.43"},null,null,{"$f":"VLOOKUP(A197,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - Staff numbers and composition",192,"a) Has the entity reported the number of senior civil service staff (or equivalent) by band? This should include individuals on off-payroll engagements.",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H198),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H198,'Link libraries'!$B:$B,0),4),H198))","v":"FReM 6.5.44"},null,null,{"$f":"VLOOKUP(A198,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - Staff numbers and composition",193,"b) Has the entity provided an analysis of staff costs and numbers distinguishing between:\ni. Staff with a permanent (UK) employment contract with the entity;\nii. Other staff engaged on the objectives of the entity;\niii. Ministers; and\niv. Special advisers?\n\nNote: Other staff engaged on the objectives of the entity should include, for example, short term contract staff agency / temporary staff, locally engaged staff overseas and inward secondments where the entity is paying the whole or the majority of their costs. Where the number of staff number any one category of 'other staff' is significant, that category should be separately disclosed.  \n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H199),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H199,'Link libraries'!$B:$B,0),4),H199))","v":"FReM 6.5.44"},null,null,{"$f":"VLOOKUP(A199,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - Staff numbers and composition",194,"c) Has the entity provided an analysis of the number of persons of each sex who were:  \ni. directors\nii. senior civil servants (or equivalent); and\niii. employees of the entity?\n\nThis should include individuals on off-payroll engagements for all categories above.\n\nNote: \"Employees\" should include individuals engaged on off-payroll engagements. ",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H200),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H200,'Link libraries'!$B:$B,0),4),H200))","v":"FReM 6.5.44"},null,null,{"$f":"VLOOKUP(A200,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - sickness absence",195,"d) Has the entity provided sickness absence data?",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H201),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H201,'Link libraries'!$B:$B,0),4),H201))","v":"FReM 6.5.44"},null,null,{"$f":"VLOOKUP(A201,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - turnover",196,"(e) Has the entity disclosed their staff turnover percentage?\n\nNote: Entities should apply the Cabinet Office guidance on a comply or explain basis, including which parts of the consolidated group the figure relates to.  Information should be provided with sufficient explanation and context, including trend data where appropriate.",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H202),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H202,'Link libraries'!$B:$B,0),4),H202))","v":"FReM 6.5.44"},"https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/854929/Annex_A_-_Turnover_Definition__1___2_.pdf",null,{"$f":"VLOOKUP(A202,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - staff engagement",197,"(f) For those entities who contribute to it, has the entity disclosed their staff engagement percentage scores from the latest Civil Service People Survey?\n\nNote:  Entities that do not participate in the Civil Service People Survey should provide appropriate similar indicators where possible. Information should be provided with sufficient explanation and context, including trend data where appropriate.",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H203),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H203,'Link libraries'!$B:$B,0),4),H203))","v":"FReM 6.5.44"},null,null,{"$f":"VLOOKUP(A203,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - policies for disabled people",198,"(g) Has the entity disclosed its staff policies applied during the financial year:\ni. For giving full and fair consideration to applications for employment by the company made by disabled persons, having regard to their particular aptitudes and abilities;\nii. For continuing the employment of, and for arranging appropriate training for, employees of the company who have become disabled persons during the period when they were employed by the company;\niii. Otherwise for the training, career development and promotion of disabled persons employed by the entity?",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H204),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H204,'Link libraries'!$B:$B,0),4),H204))","v":"FReM 6.5.44"},null,null,{"$f":"VLOOKUP(A204,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Union","P","Trade Union Facility Time",199,"(h) Has the entity published Trade Union Facility Time information in their Annual Report showing the following tables?\n\n(a) Table 1 - Relevant union officials [This table sets out the number of employees who were relevant officials during the relevant period and their full-time equivalent employee number]\n(b) Table 2 - Percentage of time spent on facility time [This table sets out the number of relevant union officials and bands setting out the percentages of their working hours spent on facility time]\n(c) Table 3 - Percentage of pay bill spent on facility time [This table sets the information and defined calculation that arrives at the required percentage]\n(d) Table 4 - Paid trade union activities [This table sets out the calculation of the percentage of hours spent on trade union facility time]\n\nNotes: \n- The regulations require relevant public sector organisations to report on trade union facility time in their organisations. Facility time is paid time off for union representatives to carry out trade union activities.  Schedule 2 defines the exact content and format (e.g. defined table layouts) of the Trade Union Facility Time information. \n- The entity may include these tables in the Staff Report, or, if preferred, a reference supported by the inclusion of the pro forma disclosure as an annex elsewhere in the accounts (these tables should follow the format shown in the \"TUFT tables\" tab).\n- Disclosures for departments must cover the core department and its Executive Agencies only.  No consolidation is required of any other public authority within the departmental or other group boundary, regardless of whether they are in scope or not. ",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H205),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H205,'Link libraries'!$B:$B,0),4),H205))","v":"FReM 6.5.44"},"Statutory Instrument 2017 No. 328 - The Trade Union (Facility Time Publication Requirements) Regulations 2017\n\n[Schedule 1 includes the named 191 public authorities required to publish this information and Schedule 2 notes the precise information and the defined format of its presentation]",null,{"$f":"VLOOKUP(A205,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Staff report - employment and occupation",200,"(i) Has the entity disclosed information on:\na) employment and occupation\nb) employee issues including employee consultation and/or participation;\nc) health and safety at work;\nd) trade union relationships; and \ne) human capital management such as career management and employability, pay policy etc.",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H206),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H206,'Link libraries'!$B:$B,0),4),H206))","v":"FReM 6.5.44"},null,null,{"$f":"VLOOKUP(A206,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - Exit packages",201,"(j) Has summary data on the use of exit packages agreed in year in the format proposed by the Cabinet Office in the EPN been disclosed? This includes a requirement to disclose all exit payments paid during the financial year in bands from £0-£25,000, £25,001-£50,000, £50,001-£100,000, £100,001-£150,000 and £150,000+.\n\nNote: In May 2021, the Treasury published additional guidance on the use of special severance payments. (PES (2023) 01 21.2).\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H207),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H207,'Link libraries'!$B:$B,0),4),H207))","v":"FReM 6.5.44"},"Public Sector Exit Payments Guidance on Special Severance Payments - GOV.UK (www.gov.uk)",null,{"$f":"VLOOKUP(A207,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - Special adviser costs and severance payments",202,"Has the entity published details of all Special Severance Payments in their annual report, in line with the separate guidance on the use of special payments provided by HM Treasury?\n\nNote: Guidance is provided in the following https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/989770/SPECIAL_SEVERANCE_GUIDANCE_v3_FINAL.pdf \n\nHas the entity published details of all Special Severance Payments in their annual accounts, including (at the end of the financial year), a breakdown of:\n- The number of Special Severance Payments made by the responsible authority in the previous financial year;\n- The total amount paid out; and\n- The maximum (highest), minimum (lowest) and median value of all payments made.",null,null,"PES (2024) 01 21.1-2",null,"PES (2024) 01 21.1-2\n\nSPECIAL_SEVERANCE_GUIDANCE_v3_FINAL.pdf (publishing.service.gov.uk)",null,{"$f":"VLOOKUP(A208,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Department","P","Staff report - Special adviser costs and severance payments",203,"If remaining salaries and other costs in respect of special advisors still met by the department, has the following information been included?\n- the total amount of severance paid to special advisors in line with the terms of the Model Contract for Special Advisors (if relevant).",null,null,"PES (2024) 01 21.3",null,"PES (2024) 01 21.3",null,{"$f":"VLOOKUP(A209,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["D&I","P","Staff report - \nDiversity and Inclusion (best practice disclosures)\n\nEntities are encouraged to include these disclosures, but this is best practice and not mandatory. ",204,"Has the entity included details and narrative of their own diversity and inclusion policies, initiatives and longer-term ambitions in the staff report and details of:\na) their diversity and inclusion policies and own workstreams to improve the diversity and inclusion of their workforce;\nb) how they have shown due regard to the key aims of the public sector equality duty;\nc) changes in the actual diversity and inclusiveness of their workforce over time and against any internal targets the entity may have; and\nd) any identified barriers to having a more diverse workforce and what the entity is doing to remove these barriers?\n\nNote: The FReM 1.4.4 sets out that Best practice guidance should be applied where possible, or used to inform the reporting approach.\nBest practice",null,null,"FReM 6.5.45",{"$f":"IF(ISBLANK(H210),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H210,'Link libraries'!$B:$B,0),4),H210))","v":"FReM 6.5.45"},"FREM prescriptiveness",null,{"$f":"VLOOKUP(A210,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["D&I","P","Staff report - \nDiversity and Inclusion (best practice disclosures)\n\nEntities are encouraged to include these disclosures, but this is best practice and not mandatory. ",205,"Have disclosures explaining diversity and inclusion of an entity’s workforce included the following items?\na) Changes to staff composition of under-represented groups at the entity over time, both for the workforce as a whole and for management and/ or senior management positions.\nb) Comparison of staff composition of under-represented groups against any diversity and inclusion targets the entity may have, with explanations of what the entity has done to meet those targets or what the entity is doing to improve the diversity and inclusiveness of its workforce.\nc) Whether the entity has identified any barriers to improving the diversity of their workforce as a whole and management/ senior management positions.\nd) If barriers to having a more diverse workforce have been identified, an explanation of what actions the entity has or will put in place to remove these barriers.\n\nNote: Entities may wish to cross reference to publicly available reports covering diversity and inclusion where the entity publishes such reports.  The suggested items are not exhaustive and further information can be reported if required. \nBest practice",null,null,"FReM 6.5.46",{"$f":"IF(ISBLANK(H211),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H211,'Link libraries'!$B:$B,0),4),H211))","v":"FReM 6.5.46"},"FReM 6.5.47",null,{"$f":"VLOOKUP(A211,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["D&I","P","Staff report - \nDiversity and Inclusion (best practice disclosures)\n\nEntities are encouraged to include these disclosures, but this is best practice and not mandatory. ",206,"Has the entity explained how they have had ‘due regard’ to the three aims of the public sector equality duty under the Equality Act 2010, being to:\na) Eliminate unlawful discrimination, harassment, victimisation and any other conduct prohibited by the Act;\nb) Advance the equality of opportunity between people who share a protected characteristic and people who do not share it; and\nc) Foster good relations between people who share a protected characteristic and people who do not share it?\n\nNote:  Entities may wish to cross reference to publications they may have issued setting out how they have had due regarding to their public sector equality duty. \nBest practice",null,null,"FReM 6.5.48",{"$f":"IF(ISBLANK(H212),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H212,'Link libraries'!$B:$B,0),4),H212))","v":"FReM 6.5.48"},null,null,{"$f":"VLOOKUP(A212,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["D&I","P","Staff report - \nDiversity and Inclusion (best practice disclosures)\n\nEntities are encouraged to include these disclosures, but this is best practice and not mandatory. ",207,"Has the entity cross-referenced their disclosures on diversity and inclusion to: \na) any other outputs and publications in respect of responsibilities under other legislation to report on the diversity and inclusiveness of their workforce and to promote equality of opportunity; and\nb) the outputs from the Civil Service equality and diversity workstream? \nBest practice",null,null,"FReM 6.5.49-6.5.52","FReM 6.5.49-6.5.52",null,null,{"$f":"VLOOKUP(A213,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Accountability and Audit Report",208,"Does the Parliamentary Accountability and Audit Report contain all mandatory elements? \na) (departments financed through the UK or Northern Ireland Assembly Estimates process) Statement of Outturn against Parliamentary Supply and supporting notes\nb) (all entities) regularity of expenditure\nc) (all entities) further Parliamentary accountability disclosures\nd) (all entities) the Certificate and Report of the Comptroller and Auditor General to the House of Commons\nThe requirements for each of these are detailed below:\n\nNotes: \n- Departments should note where these disclosures will be subject to an audit opinion as described in section 6.2 of the FReM.  \n- Detailed requirements as to the form and content of the SOPS and related notes may be found in the FReM Financial Statements Disclosure Guide. \n- Depending on the text of the authorising legislation for the entity, there may be an alternative address for the certificate and report (for example to the Houses of Parliament)",null,null,"FReM 6.5.53",{"$f":"IF(ISBLANK(H214),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H214,'Link libraries'!$B:$B,0),4),H214))","v":"FReM 6.5.53"},null,null,{"$f":"VLOOKUP(A214,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Parliamentary accountability disclosures\n\nAMENDED 2023-24",209,"Remote Contingent Liabilities\nHas the entity disclosed for each of the entity's material remote contingent liabilities (that is, contingent liabilities in scope of IAS 37 but not required to be disclosed in the financial statements because the likelihood of a transfer of economic benefits is considered too remote):\na) a brief description of its nature; and \nb) where practical, an estimate of its financial effect?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H215),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H215,'Link libraries'!$B:$B,0),4),H215))","v":"FReM 6.7.1"},"FReM 6.7.1 (b)",null,{"$f":"VLOOKUP(A215,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Parliamentary accountability disclosures",210,"Losses and special payments \nHas the entity provided a statement of losses and special payments where the total amounts incurred are over the limits proscribed in Managing Public Money or Managing Public Money Northern Ireland?\n\nNotes: Per MPM A4.10.8 A losses statement is required in annual accounts where total losses exceed £300,000. Individual losses of more than £300,000 should be noted separately. Losses should be reported on an accruals basis.\n\nPer MPM A4.13.20 Special payments should be noted in annual accounts where the total value exceeds £300,000. Individual payments of more than £300,000 should be noted separately.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H216),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H216,'Link libraries'!$B:$B,0),4),H216))","v":"FReM 6.7.1"},"FReM 6.7.1 (d)\nManaging Public Money A4.10.8 & A4.13.20",null,{"$f":"VLOOKUP(A216,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Parliamentary accountability disclosures",211,"Special severance payments\nIn the case of reporting on special payments which are severance payments, has the following detail been disclosed?\na) the number of special severance payments made,\nb) the total amount of special severance payments paid out;\nc) and the maximum (highest), minimum (lowest) and median values of special severance payments made; and\nd) Where an entity’s reporting of special severance payments does not include some or all of these details in circumstances in which doing so would conflict with a legal obligation arising as a result of the Data Protection Act 2018, disclosure of this fact. \n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H217),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H217,'Link libraries'!$B:$B,0),4),H217))","v":"FReM 6.7.1"},"FReM 6.7.1 (d)",null,{"$f":"VLOOKUP(A217,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Parliamentary accountability disclosures",212,"Gifts\nHas the entity included a notation of gifts made over the limits proscribed in Managing Public Money or Managing Public Money Northern Ireland?\n\nNote: Per MPM A4.12.9 Annual accounts should include a note on gifts made by departments if their total value exceeds £300,000. Gifts with a value of more than £300,000 should be noted individually, with a reference to the appropriate WMS and departmental minute. Exceptionally, where gifts are made between government departments, the receiving department should notate its accounts, not the donor.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H218),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H218,'Link libraries'!$B:$B,0),4),H218))","v":"FReM 6.7.1"},"FReM 6.7.1 (e)\nManaging Public Money A4.12.9",null,{"$f":"VLOOKUP(A218,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Parliamentary accountability disclosures",213,"Fees and charges \nWhere fees and charges income is material, has the entity disclosed for each service: \na) the financial objective(s) and performance against the financial objective(s);\nb) the full cost and unit costs charged in year;\nc) the total income received in year; and\nd) the nature/extent of any subsidies or overcharging?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H219),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H219,'Link libraries'!$B:$B,0),4),H219))","v":"FReM 6.7.1"},"FReM 6.7.1(f)",null,{"$f":"VLOOKUP(A219,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Department","P","Parliamentary accountability disclosures\n\nAMENDED 2023-24",214,"Contingent liabilities reconciliation\n(Departments) Has the department included a reconciliation between contingent liabilities reported in the Supply Estimate and those reported in the annual report and accounts?\n\nNote: The reconciliation should include:\n• both contingent liabilities reported under IAS 37 and remote contingent liabilities within the scope of IAS 37 and disclosed in the Parliamentary Accountability Report rather than the financial statements.\n• both quantifiable and nonquantifiable contingent liabilities.\n• Entities may cross-reference to other parts of the annual report and accounts to explain variances or to provide additional information. \n• For quantifiable contingent liabilities, entities need only provide explanations for material variances. \n• For unquantifiable contingent liabilities, entities shall provide details on the current position of those contingent liabilities which are in the Supply Estimate but not the annual report and accounts and vice versa. \n• Entities may include this reconciliation as a note within an annex to the annual report and accounts. \n• This reconciliation and associated explanations are not subject to audit. \n• A template table has been provided at FReM 6.7.1(g). ",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H220),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H220,'Link libraries'!$B:$B,0),4),H220))","v":"FReM 6.7.1"},"FReM 6.7.1(g)",null,{"$f":"VLOOKUP(A220,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Parliamentary accountability disclosures",215,"Government functional standards\nHas the entity included a statement about the use of government functional standards?\n\nNote: Guidance is included here https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1022038/05-21_DAO_Letter_-_functional_standards_for_pub_with_amends_LLJ.pdf \n\nThis disclosure is not subject to audit.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H221),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H221,'Link libraries'!$B:$B,0),4),H221))","v":"FReM 6.7.1"},"FReM 6.7.1(h)\nDAO 05/21",null,{"$f":"VLOOKUP(A221,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Department","P","Parliamentary accountability disclosures",216,"Public sector bodies outside the consolidation boundary\nHas the Department disclosed the names of any public sector bodies outside the boundary for which the department had lead policy responsibility in the year, together with a description of their status (for example, trading fund or public corporation).\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H222),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H222,'Link libraries'!$B:$B,0),4),H222))","v":"FReM 6.7.1"},"FReM 6.7.1(a)",null,{"$f":"VLOOKUP(A222,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Required","P","Parliamentary accountability disclosures",217,"Cost allocation and charging requirements\nIf the entity is a Public Sector Information Holder and has not complied with the cost allocation and charging requirements set out in HM Treasury guidance, has a statement of this fact been made?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H223),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H223,'Link libraries'!$B:$B,0),4),H223))","v":"FReM 6.7.1"},"FReM 6.7.1(c)",null,{"$f":"VLOOKUP(A223,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Required","P","Written Ministerial Statements and Departmental minutes which notify Parliament of liabilities\n\nNEW 2023-24",218,"Has the entity included a section in the Annual Report and Accounts with links to Written Ministerial Statements and Departmental minutes which notify Parliament of liabilities? \nBest practice\n\nNote: This section can be placed in an annex to the Annual Report and Accounts. ",null,null,"FReM 6.7.3",{"$f":"IF(ISBLANK(H224),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H224,'Link libraries'!$B:$B,0),4),H224))","v":"FReM 6.7.3"},null,null,{"$f":"VLOOKUP(A224,Summary!$B$13:$E$24,4,FALSE)","v":"Yes"}]
["Summary FS","P","Summary Financial Statements",219,"Has an entity publishing a document additional to its annual report and accounts containing supplementary material including summary financial statements complied with s426 of the Companies Act 2006 (as amended by SI1970 (2013))?\n\nSuch a document must not be published in advance of the full ARA being laid before Parliament as to do so would be a breach of Parliamentary privilege. ",null,null,"FReM 4.4.12",{"$f":"IF(ISBLANK(H225),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H225,'Link libraries'!$B:$B,0),4),H225))","v":"FReM 4.4.12"},null,null,{"$f":"VLOOKUP(A225,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Summary FS","P","Summary Financial Statements",220,"Does the supplementary material: \n(a) contain a statement that the strategic report is only part of the company's annual accounts and reports;\n(b) state how a person entitled to them can obtain a full copy of the company's annual accounts and reports; \n(c) state whether the auditor's report on the annual accounts was unqualified or qualified and, if it was qualified, set out the report in full together with any further material needed to understand the qualification; \n(d) state whether, in that report, the auditor's statement under Section 496 of the Companies Act 2006 (whether the strategic report and directors' report was consistent with the accounts) was unqualified or qualified and, if it was qualified, set out the qualified statement in full together with any further material needed to understand the qualification; and \n(e) in the case of a quoted company, contain a copy of that part of the directors' remuneration report which sets out the single total figure in respect of the company's directors' remuneration in accordance with the requirements of Schedule 8 to the Large and Medium-sized Companies (Accounts and Reports) Regulations 2008 (SI 2008/410)?",null,null,null,{"$f":"IF(ISBLANK(H226),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H226,'Link libraries'!$B:$B,0),4),H226))","v":""},"Section 426A of the Companies Act 2006",null,{"$f":"VLOOKUP(A226,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Common Core Tables",221,"Does the Annual Report and Accounts document contain Core Table 1 'Public Spending', a summary of departmental net expenditure using the same headings as voted within the Estimate, covering the period 2019-20 to the end of the Spending Review (SR21) period 2024-25?\n\nNote: The core tables can be published either alongside the SOPS in the Accountability Report on in a 'Regulatory Reporting' annex to the main Annual Report and Accounts. ",null,null,"PES (2024) 01 14.1\nPES (2024) 01 14.8",null,"PES (2024) 01 14.1\nPES (2024) 01 14.8",null,{"$f":"VLOOKUP(A227,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Common Core Tables",222,"Does the Annual Report and Accounts document contain Core Table 2 'Administration Budgets', providing continued visibility around administration spend even under a proposed financial statement format that removes this compulsory split, covering the period 2019-20 to the end of the Spending Review (SR21) period 2024-25?\n\nNote: The core tables can be published either alongside the SOPS in the Accountability Report on in a 'Regulatory Reporting' annex to the main Annual Report and Accounts. \n\nWhere practicable, departments should align the rows of Core Table 2 with those of their main budgeting tables. ",null,null,"PES (2024) 01 14.1\nPES (2024) 01 14.5\nPES (2024) 01 14.8",null,"PES (2024) 01 14.1\nPES (2024) 01 14.5\nPES (2024) 01 14.8",null,{"$f":"VLOOKUP(A228,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Common Core Tables",223,"Has the department explicitly linked the presentation of spending information in the Common Core Tables to the service and performance information in their ARAs, including their strategic objectives, making clear how these elements are linked?",null,null,"PES (2024) 01 14.4",null,"PES (2024) 01 14.4",null,{"$f":"VLOOKUP(A229,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Common Core Tables",224,"Is there a narrative to offer additional context for reconciling Common Core Tables with data included in the annual accounts? ",null,null,"PES (2024) 01 14.6",null,"PES (2024) 01 14.6",null,{"$f":"VLOOKUP(A230,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Common Core Tables",225,"Is there a supporting narrative to the tables sufficient to enable users to understand fully the tables presented, explaining:\n1) what the numbers represent,\n2) what they show, and\n3) any variances and trends over time to enable users to understand fully the tables presented?",null,null,"PES (2024) 01 14.9",null,"PES (2024) 01 14.9",null,{"$f":"VLOOKUP(A231,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Complaints to the Parliamentary Ombudsman",226,"Has the entity included, in a clearly sign-posted section or subsection, information from the latest published Parliamentary Ombudsman’s Annual Report on the following where applicable:\n(a) The number of complaints accepted for investigation by the Parliamentary Ombudsman in the year?\n\nNote: Entities should make clear for this and the following disclosures the financial year that the data covers. ",null,null,"PES (2024) 01 34.1-34.3",null,"PES (2024) 01 34.1-34.3",null,{"$f":"VLOOKUP(A232,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Complaints to the Parliamentary Ombudsman",227,"(b) The number of investigations reported on by the Parliamentary Ombudsman in the year and the percentage of those reports where the complaint was:\n• upheld in full;\n• upheld in part; or\n• not upheld?",null,null,"PES (2024) 01 34.2",null,"PES (2024) 01 34.2",null,{"$f":"VLOOKUP(A233,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Complaints to the Parliamentary Ombudsman",228,"(c) The number of Ombudsman recommendations:\n• complied with; and\n• not complied with?",null,null,"PES (2024) 01 34.2",null,"PES (2024) 01 34.2",null,{"$f":"VLOOKUP(A234,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Complaints to the Parliamentary Ombudsman",229,"Has the entity set the numbers on complaints to the Parliamentary Ombudsman in context by providing summary paragraphs on complaints more widely?\n\nNote: this may include, for example:\n- a statement on the entity’s approach or procedures for dealing with complaints;\n- the overall numbers of complaints dealt with;\n- the cost to the entity of doing so; and\n- any contact information or supplementary data to that taken from the Ombudsman’s latest published report. \nIt is particularly important to include information which demonstrates how the entity has learnt from complaints.",null,null,"PES (2024) 01 34.4-34.5",null,"PES (2024) 01 34.4-34.5",null,{"$f":"VLOOKUP(A235,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",230,"Has the entity published any further information in which there is public interest, or which is necessary to ensure accurate, transparent, and meaningful reporting? \n\nTopics that will need to be covered (but are not requirements for all departments where there is nothing material to report) include:\n(a) Performance in responding to correspondence from the public;\n",null,null,"PES (2024) 01 35.2",null,"PES (2024) 01 35.2",null,{"$f":"VLOOKUP(A236,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",231,"(b) Anti-bribery and anti-corruption matters;",null,null,"PES (2024) 01 35.2",null,"PES (2024) 01 35.2",null,{"$f":"VLOOKUP(A237,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",232,"(c) Respect for human rights;",null,null,"PES (2024) 01 35.2",null,"PES (2024) 01 35.2",null,{"$f":"VLOOKUP(A238,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",233,"(d) Social matters;",null,null,"PES (2024) 01 35.2",null,"PES (2024) 01 35.2",null,{"$f":"VLOOKUP(A239,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",234,"(e) Health and safety reporting;\n\nNote: Departments are reminded of the commitment under the Revitalising Strategy for health and safety in the workplace to summarise health and safety performance in annual reports.",null,null,"PES (2024) 01 35.2",null,"PES (2024) 01 35.2",null,{"$f":"VLOOKUP(A240,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",235,"(f) Publicity and advertising; and",null,null,"PES (2024) 01 35.2",null,"PES (2024) 01 35.2",null,{"$f":"VLOOKUP(A241,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",236,"(g) Details of sponsorship agreements over £5,000 \n\nNote: Sponsorship is defined as “The payment of a fee or payment in kind by a company in return for the rights of public association with an activity, item, person or property for mutual commercial benefit”.",null,null,"PES (2024) 01 35.2",null,"PES (2024) 01 35.2",null,{"$f":"VLOOKUP(A242,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Financial and staff information by ALB",237,"For central government departments preparing consolidated accounts, is there a separate Annex to the Annual Report and Accounts which reports, for each of the department's component arm's length bodies and executive agencies, the following information displayed horizontally with column titles in the following order and separate rows for the Department and each ALB or agency:\na) total operating income (calculated to include the elements shown within the illustrative Statement of Comprehensive Net Expenditure in Agency Pink/NDPB Green) ;\nb) total operating expenditure (calculated to include the elements shown within the illustrative Statement of Comprehensive Net Expenditure in Agency Pink/NDPB Green) ; \nc) net expenditure for the year (including finance income and finance expense); and\nd) staff numbers and costs (split between permanently-employed staff and other staff)?\n\nNote: The 'ALB information' tab of this Disclosure Guide shows the recommended format for this disclosure from PES (2024) 01 16.4. Where this format is not feasible or significantly reduces clarity to the user, the department may choose an alternative disclosure arrangement and layout for this information. \n\nSection 17 of PES (2024) 01 includes details of the scope of this disclosure and how the figures should be compiled.",null,null,"PES (2024) 01 16.1\nPES (2024) 01 16.4\nPES (2024) 01 16.6-16.7\nPES (2024) 01 17.1-17.8\nPES (2024) 01 18.2",null,"PES (2024) 01 16.1\nPES (2024) 01 16.4\nPES (2024) 01 16.6-16.7\nPES (2024) 01 17.1-17.8\nPES (2024) 01 18.2",null,{"$f":"VLOOKUP(A243,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Financial and staff information by ALB",238,"Where exemptions or adaptations to the preparation and presentation of the annexed table on ALB financial information are required, have these been included as a note with appropriate disclosure to inform users?",null,null,"PES (2024) 01 18.4",null,"PES (2024) 01 18.4",null,{"$f":"VLOOKUP(A244,Summary!$B$13:$E$24,4,FALSE)","v":0}]
["Department","P","Publishing the audit certificate in an accessible version",239,"Has the department liaised with the audit team regarding the publication of the audit certificate in an accessible version?",null,null,"PES (2024) 01 49.6",null,"PES (2024) 01 49.6",null,{"$f":"VLOOKUP(A245,Summary!$B$13:$E$24,4,FALSE)","v":0}]

{"sheet":"Checklist","index":2,"n_rows":0,"n_cols":0,"rows_kept":0,"cut":false,"hidden":false,"merged":[]}

{"sheet":"FReM prescriptiveness","index":3,"n_rows":2,"n_cols":1,"rows_kept":2,"cut":false,"hidden":false,"merged":[]}
["Levels of prescriptiveness in financial reporting guidance"]
["FReM 2023-24 1.4.4 Figure 1"]

{"sheet":"ALB information","index":4,"n_rows":20,"n_cols":9,"rows_kept":20,"cut":false,"hidden":false,"merged":[[15,0,15,7],[19,0,19,7],[16,0,16,7],[11,0,11,7],[13,0,13,7],[12,0,12,7],[14,0,14,7],[17,0,17,7],[18,0,18,7],[3,1,4,1],[3,2,4,2],[3,3,4,3],[3,4,3,5],[3,6,3,7]]}
["Recommended layout for reporting disaggregated information on arm's-length bodies"]
["PES (2024) 01 16.4, 17.5, 18.2, 18.3, 19.3"]
[null,null,null,null,null,null,null,null,"Response"]
[null,"Total operating\n income\n[see Note 1 below]","Total operating \nexpenditure\n[see Note 2 below]","Net Expenditure for the year \n(including financing) [see Note 3 below]","Permanently employed staff ",null,"Other staff "]
[null,null,null,null,"Number of employees ","Staff costs ","Number of employees ","Staff costs "]
["Department "]
["ALB 1"]
["ALB 2 "]
["...."]
["ALB n"]
[]
["Note 1: Total operating income is calculated to include revenue from contracts with customers and other operating income. "]
[]
["Note 2: Total operating expenditure is calculated to include staff costs, purchase of goods and services, depreciation and impairment charges, provision expense and other operating expenditure."]
[]
["Note 3: Net expenditure for the year is calculated as total operating income, less total operating expenditure, plus finance income, less finance expense. "]
[]
["Where more detailed information on staff numbers and costs is readily available across all consolidated entities, departments are also encouraged to include further information which may be helpful for the user of the ARAs such as a breakdown by each ALB of staff numbers and/or costs by regional location and staff numbers by Full Time Equivalent etc."]
[]
["The department may choose to include a caveat to the Annex explaining that all tabled information was correct and accurate as at the approval date of the accompanying Annual Report and Accounts."]

{"sheet":"Disclosure of interests","index":5,"n_rows":36,"n_cols":5,"rows_kept":36,"cut":false,"hidden":false,"merged":[[35,0,39,1],[2,0,2,3],[20,0,24,2],[3,0,4,3],[6,0,6,3]]}
["Example template for disclosure of interests of board members under the Corporate governance in central government departments: code of good practice"]
["PES (2024) 01 24.3"]
["The board should publish, in its governance statement, all relevant interests of individual board members and how any identified conflicts, and potential conflicts, of interest of board members have been managed."]
["Where a department’s existing Register of Interests meets the minimum requirements, the department should continue using their own; providing a web link where the register is included on their website (refer to FReM, para 4.3)."]
[]
[]
["Reporting entities must explain any non-compliance with the management of interest’s section of The Code."]
[null,null,null,null,"Response"]
["Name of company or organisation ","Position held ","Type of interest e.g. pay, fees, shareholding,  ","Other relevant information"]
["X","X","X","X"]
["X","X","X","X"]
["X","X","X","X"]
["X","X","X","X"]
["X","X","X","X"]
[]
[]
[]
["Required format for disclosure of interests of special advisors where there are interests to publish"]
["PES (2024) 01 27.3"]
[]
["\"In line with the current Declaration of Interests policy for special advisers, all special advisers have declared any relevant interests or confirmed they do not consider they have any relevant interests. The Permanent Secretary / Accounting Officer / Head of Department [to be deleted as appropriate] has considered these returns and the following relevant interests are set out in public:\""]
[null,null,null,null,"Response"]
[]
[]
[]
[null,null,null,null,"Response"]
["Name ","Interest "]
["Name \n(Dates of employment if they have left the role)","e.g. shareholding; chair; director; and any short description of mitigation, if appropriate"]
["X","X"]
[]
[]
["Required disclosure of interests of special advisors where there are no interests to publish"]
["PES (2024) 01 27.2"]
[]
[null,null,null,null,"Adequate?"]
["“In line with the current Declaration of Interests policy for special advisers, all special advisers have declared any relevant interests or confirmed they do not consider they have any relevant interests. The Permanent Secretary / Accounting Officer / Head of Department [to be deleted as appropriate] has considered these returns and there are no relevant interests to be published.”"]

{"sheet":"Off-payroll tables","index":6,"n_rows":33,"n_cols":5,"rows_kept":33,"cut":false,"hidden":false,"merged":[]}
["Required format for off-payroll tables",null,null,null,"Response"]
["Source: FReM 2023-24 Sections 6.5.39 - 6.5.42"]
[]
["Table 1: Highly paid off-payroll worker engagements as at 31 March 2024, earning £245 per day or greater.","Source: FReM 2023-24 6.5.39"]
[null,"Core Department","ALBs","Departmental group"]
["No. of existing engagements as of 31 March 2024","X","X","X"]
["Of which..."]
["No. that have existed for less than one year at time of reporting.","X","X","X"]
["No. that have existed for between one and two years at time of reporting.","X","X","X"]
["No. that have existed for between two and three years at time of reporting.","X","X","X"]
["No. that have existed for between three and four years at time of reporting.","X","X","X"]
["No. that have existed for four or more years at time of reporting.","X","X","X"]
[]
["Table 2: All highly paid off-payroll workers engaged at any point during the year ended 31 March 2024, earning £245 per day or greater.","Source: FReM 2023-24 6.5.40"]
[null,"Core Department","ALBs","Departmental group"]
["No. of temporary off-payroll workers engaged during the year ended 31 March 2024","X","X","X"]
["Of which..."]
["Not subject to off-payroll legislation","X","X","X"]
["Subject to off-payroll legislation and determined as in-scope of IR35","X","X","X"]
["Subject to off-payroll legislation and determined as out-of-scope of IR35","X","X","X"]
["No. of engagements reassessed for compliance or assurance purposes during the year","X","X","X"]
["Of which: no. of engagements that saw a change to IR35 status following review.","X","X","X"]
[]
["Table 3: For any off-payroll engagements of board members, and/or, senior officials with significant financial responsibility, between 1 April 2023 and 31 March 2024","Source: FReM 2023-24 6.5.42"]
[null,"Core Department","ALBs","Departmental group"]
["No. of off-payroll engagements of board members, and/or, senior officials with significant financial responsibility, during the financial year. (1)","X","X","X"]
["Total no. of individuals on payroll and off-payroll that have been deemed “board members, and/or, senior officials with significant financial responsibility”, during the financial year. This figure should include both on payroll and off-payroll engagements. (2)","X","X","X"]
["Notes:"]
["(1) There should only be a very small number of off-payroll engagements of board members and/or senior officials with significant financial responsibility, permitted only in exceptional circumstances and for no more than six months"]
["(2) As both on payroll and off-payroll engagements are included in the total figure, no entries here should be blank or zero"]
["In any cases where individuals are included within the first row of this table the department should set out:"]
["Details of the exceptional circumstances that led to each of these engagements."]
["Details of the length of time each of these exceptional engagements lasted."]

{"sheet":"TUFT tables","index":7,"n_rows":30,"n_cols":3,"rows_kept":30,"cut":false,"hidden":false,"merged":[]}
["Required format for Trade Union Facility Time tables"]
["Source: Schedule 2 to the Trade Union (Facility Time Publication Requirements) Regulations 2017",null,"Response"]
[]
["Table 1"]
["Relevant union officials"]
["What was the total number of your employees who were relevant union officials during the relevant period?"]
["Number of employees who were relevant union officials during the relevant period","Full-time equivalent employee number"]
["X","X"]
[]
["Table 2"]
["Percentage of time spent on facility time"]
["How many of your employees who were relevant union officials employed during the relevant period spent a) 0%, b) 1%-50%, c) 51%-99% or d) 100% of their working hours on facility time?"]
["Percentage of time","Number of employees"]
[0,"X"]
["1-50%","X"]
["51%-99%","X"]
[1,"X"]
[]
["Table 3"]
["Percentage of pay bill spent on facility time"]
["Provide the figures requested in the first column of the table below to determine the percentage of your total pay bill spent on paying employees who were relevant union officials for facility time during the relevant period."]
["First Column","Figures"]
["Provide the total cost of facility time","£X"]
["Provide the total pay bill","£X"]
["Provide the percentage of the total pay bill spent on facility time, calculated as:\n(total cost of facility time ÷ total pay bill) x 100","X%"]
[]
["Table 4"]
["Paid trade union activities"]
["As a percentage of total paid facility time hours, how many hours were spent by employees who were relevant union officials during the relevant period on paid trade union activities?"]
["Time spent on paid trade union activities as a percentage of total paid facility time hours calculated as:\n(total hours spent on paid trade union activities by relevant union officials during the relevant period ÷ total paid facility time hours) x 100","X%"]

{"sheet":"Link libraries","index":8,"n_rows":73,"n_cols":13,"rows_kept":73,"cut":false,"hidden":true,"merged":[]}
[null,"FReM link library",null,null,null,null,null,null,null,null,"PES Guidance on preparation of annual reports and accounts - Link library"]
[null,null,null,null,"Last updated February 2024",null,null,null,null,null,null,null,"Last updated 10 March 2021"]
[null,"Reference",null,null,"URL of extant FReM",null,null,null,null,null,"Reference",null,"URL of extant PES"]
[null,null,null,null,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf"]
[null,null,null,null,null,null,null,null,null,null,"Section","Page","Combined URL"]
[null,"Section","Page","Actual page in PDF","Combined URL",null,null,null,null,null,"PES(2021) 01 1.1",5,{"$f":"$N$3&\"#page=\"&L6","v":"#page=5"}]
[null,"FReM 2.3.4",null,11,{"$f":"$E$4&\"#page=\"&D7","v":"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=11"},null,null,null,null,null,"PES(2021) 01 1.2",5,"#page=5"]
[null,"FReM 4.1.4",null,22,{"$f":"$E$4&\"#page=\"&D8","v":"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=22"},null,null,null,null,null,"PES(2021) 01 1.3",5,"#page=5"]
[null,"FReM 4.3.1",null,26,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=26",null,null,null,null,null,"PES(2021) 01 1.4",5,"#page=5"]
[null,"FReM 4.4.12",null,28,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=28",null,null,null,null,null,"PES(2021) 01 1.5",5,"#page=5"]
[null,"FReM 5.1.2-5.1.3",null,31,"https://assets.publishing.service.gov.uk/media/657b03c8095987000d95e120/MASTER_FINAL_2023-24_FReM___1_.pdf#page=31",null,null,null,null,null,"PES(2021) 01 3.1",7,"#page=7"]
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