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[null,null,null,"FReM Annual Report Disclosure Guide 2025-26",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 outcomes and objectives agreed at the Spending Review process?"]
[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,"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,"Sustainability",null,"Is the entity required to comply with HM Treasury's:\n - Task Force on Climate-related Financial Disclosures (TCFD)-aligned disclosure application guidance;\n - Sustainability Reporting Guidance (SRG); and\n - The related application guidance in Appendix A: Sustainability reporting for the UK public sector?\n\nAll central government departments (ministerial or non-ministerial) are required to comply.\nAll ALBs with more than 500 full time equivalent (FTE) staff; or more than £500m in total operating income or funding (including grant-in-aid) are required to comply.\n\nExempt arm's length bodies are required to make disclosure if instructed by their sponsor department.\n\nThe scoping guidance is summarised in the HMT flowcharts on the tabs TCFD (Figure 1.2) and SRG (Figure 1). \n\nWhere an entity is subject to legislation or regulation relating to climate-related disclosures or similar (for example the Financial Conduct Authority (FCA) Listing Rules for listed companies), they shall follow the related requirements in full.\n\nCentral government bodies not in scope based on the above criteria should consider whether based on their context there is sustainability related information which is material to primary users and disclose this on a comply or explain basis even where they are not in scope to report sustainability requirements more widely.",null,null,"TCFD-aligned disclosure guidance for public sector annual reports - GOV.UK","Sustainability Reporting Guidance for 2025-26","Appendix A - Sustainability Reporting Concepts, Principles and Foundations"]

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["Tag 1",null,"Area","Ref","FReM Annual Report Disclosure Guide 2025-26","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$22,4,FALSE)","v":"Yes"}]
["Required","P","Scope",2,"Is the Annual Report fair, balanced and understandable?\n\nNote: The FReM requirement for the annual report and accounts to be fair, balanced and understandable refers to the two fundamental qualitative characteristics of useful financial information included in the IFRS Conceptual Framework: relevance; and faithful representation\n- Relevant financial information is capable of making a difference in the decisions made by users, and may have predictive value, confirmatory value, or both.\n- A faithful representation is, to the maximum extent possible, complete, neutral and free from error.",null,null,"FReM 2.3.4",{"$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$22,4,FALSE)","v":"Yes"}]
["Required","P","Annual Report Structure",3,"Does the annual report contain the following two sections?\na) The Performance Report\nb) The Accountability Report, including (where relevant) the Statement of Outturn against Parliamentary Supply (SOPS)",null,null,"FReM 4.1.4",{"$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$22,4,FALSE)","v":"Yes"}]
["Department","P","Lead Non-Executive’s Report",4,"For Departments with an enhanced departmental board, is there a section written by the entity's Lead Non-Executive Director (NED), included either within the Accountability Report or in the Performance Overview immediately following the Minister's/Chief Executive's statement? ",null,null,"PES (2026) 01 20.1-20.2",null,"PES (2026) 01 20.1-20.2",null,{"$f":"VLOOKUP(A7,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Front cover",5,"Does the Annual Report and Accounts document have a front cover which includes the department's proper name and the document title (which must match the title page)?\n\nNote: The HC number may be included in the bottom left-hand corner.",null,null,"PES (2026) 01 42.1(a)",null,"PES (2026) 01 42.1(a)",null,{"$f":"VLOOKUP(A8,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Contents page",6,"Does the Annual Report and Accounts document have a contents page (generally page 3), which is not normally combined with other information?",null,null,"PES (2026) 01 42.1(c)",null,"PES (2026) 01 42.1(c)",null,{"$f":"VLOOKUP(A9,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required",null,"Title page",null,null,null,null,null,null,null,null,"Yes"]
["Department","P","Title page\n\n",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 (2026) 01 40.1",null,"PES (2026) 01 40.1",null,{"$f":"VLOOKUP(A11,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Title page\n\n",8,"Does the title verso page (page 2)  contain the following information?\na) A statement on departmental publications for the year: “This is part of a series of departmental publications which, along with the Main Estimates 2025-26 and the document Public Expenditure: Statistical Analyses 2025, present the government’s outturn for 2025-26 and planned expenditure for 2026-27.”\n\nb) 'Copyright re-use' statement, including the year of publication. The current Crown statement will be supplied by the framework supplier as part of its production service to departments. The statements are also available on The National Archives' website.\n\nc) Open Government Licence symbol to appear directly above the copyright re-use statement (for Crown copyright publications). The symbol is provided as part of the Crown statement above.\n\nd) The document’s ISBN and HH Global E number should appear below the copyright statement.\n\ne) Department’s contact details.\n\nf) The 'Recycled paper' statement.\n\ng) Any third-party copyright acknowledgements.\n\nh) 'Printed in the UK on behalf of His Majesty’s Stationary Office' statement.\n\ni) No images or colour fills.",null,null,"PES (2026) 01 41.1",null,"PES (2026) 01 41.1",null,{"$f":"VLOOKUP(A12,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","The Performance Report",null,null,null,null,null,null,null,null,"Yes"]
["Required","P","The Performance Report",9,"Does the Performance Report follow the prescribed structure?\nThe performance report should have two sections:\n- Performance overview\n- Performance analysis\n\nThe performance overview is a short summary of the full story of an organisation and its performance over the period covered by the report. The performance analysis provides a detailed view.\n\nThe performance report should cover, but is not limited to: \na) a description of the entity and its group;\nb) how the entity is organised;\nc) what the entity's aims are;\nd) how the entity has performed and met its aims; \ne) any key risks to performance or meeting aims; and\ne) any future plans.\n\nIt should be straightforward and accessible, so that it can be easily understood by a lay user and contain cross-references to other parts of the annual report and accounts where relevant and appropriate. ",null,null,"FReM 5.1.2-5.1.3",{"$f":"IF(ISBLANK(H14),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H14,'Link libraries'!$B:$B,0),4),H14))","v":"FReM 5.1.2-5.1.3"},null,null,{"$f":"VLOOKUP(A14,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Department","P","The Performance Report\n\n",10,"Where a Department is reporting performance against outcomes agreed at the latest SR process and these outcomes have changed during the reporting period, has the entity ensured their analysis covers the whole reporting period within both:\na) The Performance Overview?\nb) The Performance Analysis?\n\nNote: This is required only to the extent the period spent pursing an agreed set of outcomes is material. ",null,null,"FReM 5.2.6",{"$f":"IF(ISBLANK(H15),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H15,'Link libraries'!$B:$B,0),4),H15))","v":"FReM 5.2.6"},"FReM 5.2.6",null,{"$f":"VLOOKUP(A15,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","The Performance Report\n\nAMENDED 2025-26\n\n",11,"Does the Annual Report contain the following areas:\na) A Performance Report, comprising of a Performance Overview and Performance Analysis; and\nb) An Accountability Report, containing a:\ni. corporate governance report;\nii. a remuneration and staff report; and\niii. a parliamentary accountability and audit report.\n\nNote: The FReM provides further guidance on how these are disclosed within the Annual Report to promote a structured and consistent approach across departments. PES (2026) 01 6.1 provides further reference to the FReM requirements or sections which provide more detailed guidance on these disclosures.  ",null,null,"PES (2026) 01 6.1",null,"PES (2026) 01 6.1",null,{"$f":"VLOOKUP(A16,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","The Performance Report\n\n",12,"Has the structure and information in the ARA been prepared such that it:\na) is set out in a way that provides appropriate accountability;\nb) is easily understood by its users, audience and stakeholders;\nc) provides relevant information in a straightforward manner;\nd) is consistent with the format and information as laid out in the FReM; and\ne) clearly signposts the purpose of each section of the report and what it is informing the reader.",null,null,"PES (2026) 01 8.3",null,"PES (2026) 01 8.3",null,{"$f":"VLOOKUP(A17,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","The Performance Report\n\n",13,"Expenditure figures in the Annual Report will normally be presented in nominal terms. Where an entity has presented expenditure figures in real terms within the Annual Report, have they disclosed the GDP deflator used?",null,null,"PES (2026) 01 15.1",null,"PES (2026) 01 15.1",null,{"$f":"VLOOKUP(A18,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","The Performance Report\n\n",14,"Has the entity ensured immaterial and unnecessary information has been removed from an ARA?\n\nNote: HMT guidance recommends Departments focus on the needs of users as well as compliance with the FReM when determining what information to include in their ARA. Therefore, departments should continue to remove any unnecessary and immaterial information from their ARAs. Where a department deems the use of annexes and links to standing information on websites appropriate to meet disclosure requirements, they should discuss this approach with HM Treasury’s Resource Accounts team.",null,null,"PES (2026) 01 2.1(j)",null,"PES (2026) 01 2.1(j)",null,{"$f":"VLOOKUP(A19,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Performance Overview\n\n",15,"Does the performance overview provide sufficient information to enable understanding of: \na) the organisation;\nb) its purpose;\nc) the outcomes and/or objectives it is aiming to achieve;\nd) its performance against delivering those outcomes and/or objectives; and \ne) both the impact of and management of key risks. \n\nNote: The performance overview should be short (no more than 10-15 pages), but enough for the lay user to have no need to look further into the rest of the annual report and accounts, unless they were interested in further detail or had specific accountability or decision-making needs.",null,null,"FReM 5.3.1",{"$f":"IF(ISBLANK(H20),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H20,'Link libraries'!$B:$B,0),4),H20))","v":"FReM 5.3.1"},null,null,{"$f":"VLOOKUP(A20,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",16,"Does the Performance Overview section contain all of the following mandatory elements listed below:\na) A short summary explaining the purpose of the overview section; ",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(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 (a)\nPES (2026) 01 10.2",null,{"$f":"VLOOKUP(A21,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",17,"b) A statement from the entity’s lead Minister or Chief Executive providing their perspective on the performance of the organisation over the period;",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(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 (b)\nPES (2026) 01 10.2",null,{"$f":"VLOOKUP(A22,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",18,"c) A statement of the purpose and activities of the organisation, including a brief description of the business model and environment.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(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 (c)\nPES (2026) 01 10.2",null,{"$f":"VLOOKUP(A23,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",19,"d) A brief description or diagram detailing organisational structure, if not already included as a result of the above requirements.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H24),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H24,'Link libraries'!$B:$B,0),4),H24))","v":"FReM 5.3.3"},"FReM 5.3.3 (d)\nPES (2026) 01 10.2",null,{"$f":"VLOOKUP(A24,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview\n\nAMENDED 2025-26\n\n",20,"e) A summary of outcomes set out in its Outcome Delivery Plan for 2025-26, other strategic objectives or goals the organisation has been working towards, and details of relevant work taking place within the organisation to achieve said objectives.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H25),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H25,'Link libraries'!$B:$B,0),4),H25))","v":"FReM 5.3.3"},"FReM 5.3.3 (e)\nPES (2026) 01 10.2",null,{"$f":"VLOOKUP(A25,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview\n\nAMENDED 2025-26\n\n",21,"f) A summary performance appraisal, providing a synopsis of the performance analysis section and outlining whether a department is progressing towards achieving its outcomes as set out in its Outcome Delivery Plan for 2025-26, strategic objectives, and any other organisational goals.\n\nNote: This section should provide key indicators for the outcomes and other strategic objectives, sub-objectives, other goals or work areas. These indicators should be drawn from official statistics or publicly available information and detail whether performance has met expectation or explain why performance is below expectation.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H26),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H26,'Link libraries'!$B:$B,0),4),H26))","v":"FReM 5.3.3"},"FReM 5.3.3 (f)\nPES (2026) 01 10.2",null,{"$f":"VLOOKUP(A26,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview\n\nAMENDED 2025-26\n",22,"g) A summary of:\ni. the principal risks faced and how these have affected the delivery of outcomes agreed in the latest SR process, strategic objectives, or other goals;\nii. how they have changed;\niii. how they have been mitigated; and \niv. any emerging risks that may affect future performance.\n\nNote: The descriptions of the principal risks should be sufficiently specific that the reader can understand why they are important. Please note, this should only serve as a summary of the further detail on risks provided in the analysis section, see 5.4.4 b) below. Cross-referencing between the discussion of risk in the performance analysis section (and risk management and internal control in the accountability report, see 6.4.8) is encouraged where relevant and appropriate.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H27),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H27,'Link libraries'!$B:$B,0),4),H27))","v":"FReM 5.3.3"},"FReM 5.3.3 (g)\nPES (2026) 01 10.2",null,{"$f":"VLOOKUP(A27,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Overview",23,"h) For arm’s length bodies, an explanation of the adoption of the going concern basis where this might be called into doubt, for example where there are significant net liabilities, what will be financed from resources expected to be voted by Parliament in the future.",null,null,"FReM 5.3.3",{"$f":"IF(ISBLANK(H28),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H28,'Link libraries'!$B:$B,0),4),H28))","v":"FReM 5.3.3"},"FReM 5.3.3 (h)\nPES (2026) 01 10.2",null,{"$f":"VLOOKUP(A28,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["PES","P","Performance Report - General\n\nAMENDED 2025-26",24,"Has the entity included in their Performance Report:\na) A summary of the main areas of spend linked to the department’s outcomes (as set out in its Outcome Delivery Plan for 2025-26), goals and strategic objectives- or non-departmental equivalents;\nb) Details in respect of significant issues;\nc) Links, where relevant, between organisational activity and outcomes in the financial year and the UN Sustainable Development Goals;\nd) Comparative data for the prior year as a minimum.\n\nNote: Entities reporting against their strategic objectives in the ARAs should do so in a manner that they consider would best contribute to the understanding of performance and value for money in their areas of responsibility. This may include both quantitative and qualitative information and should cover major areas of spend, and how these relate to the operating segments. Where organisations have decided no longer to report against a particular indicator as part of their strategic objectives, or to use new indicators, the reasons for this should be carefully explained.\n\nFor financial indicators, the outturn data should be extracted from those sources and accounting systems that are used to produce the Financial Statements and Common Core Tables.",null,null,"PES (2026) 01 10.4 - 10.7",null,"PES (2026) 01 10.4 - 10.7",null,{"$f":"VLOOKUP(A29,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Performance Report - Narrative to support understanding of data\n",25,"Does the performance report provide a summary of the overall performance linking spend to departmental outcomes, strategic objectives and goals?\n\nNote: This should explain the causes of performance which has deteriorated or is below aims or expectations, with specific reference to relevant performance metrics used during the year. It should also:\na) explain where performance has been affected by external factors; and\nb) include information on steps being taken to address performance which has deteriorated or is below expectations. \nFor cross-cutting outcomes, this summary should include relevant performance information for wider related activities and be agreed with contributing departments.",null,null,"PES (2026) 01 10.8(a)",null,"PES (2026) 01 10.8(a)",null,{"$f":"VLOOKUP(A30,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Performance Report - Narrative to support understanding of data\n\nAMENDED 2025-26",26,"Has the entity provided:\na) an overview of achievement against delivery of organisational objectives and actions intended to deliver the government's commitments (and other public commitments such as Sustainable Development Goals)?\nNote: This should included information on what steps are being taken to address performance which has deteriorated or is below expectations.\n\nb) reflection on changes in outcomes and commitments over the course of the reporting period, for instance those arising from a change in political priorities; and\n\nc) an overview of actions to deliver on cross-government priorities?",null,null,"PES (2026) 01  10.8(b)-(d)",null,"PES (2026) 01 10.8(b)-(d)",null,{"$f":"VLOOKUP(A31,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Performance Report - Narrative to support understanding of data",27,"To support understanding of data presented in the performance report, has the entity included:\na) the technical definition of key data sets, where that may not be clear to readers; and\nb) contextual information, including longer time series analysis and comparators going beyond the prior year?",null,null,"PES (2026) 01 10.8 (e)-(f)",null,"PES (2026) 01 10.8 (e)-(f)",null,{"$f":"VLOOKUP(A32,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Performance on Better Regulation",28,"Has the entity reported performance on Better Regulation to the extent that this is a key performance measure that the entity measures itself against?\n\nNote: Regulatory decisions with impacts on business are subject to the Better Regulation Framework issued by the Better Regulation Executive. The Better Regulation Executive leads across Government on better regulation policy and is responsible for embedding better regulation in policy-making.",null,null,"PES (2026) 01 28.1",null,"PES (2026) 01 28.1",null,{"$f":"VLOOKUP(A33,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Performance Reporting - Reporting on specific issues",29,"Where a department has been involved in the government's response to new and emerging challenges, does the department's performance reporting include:\na) a summary position of the challenges and the department’s responses;\nb) a balanced narrative between performance, future objectives, future outcomes, and risks associated to responding to these challenges;\nc) a summary of the risks which are significantly different in future reporting periods, with commentary on how these will be managed and when and why they are due to occur; and\nd) other insights into the department’s use of public funds to respond to these significant challenges?",null,null,"PES (2026) 01 11.1",null,"PES (2026) 01 11.1",null,{"$f":"VLOOKUP(A34,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Performance Reporting - Reporting on specific issues",30,"For the issues described in accordance with the requirement in paragraph 11.1 of PES (2026) 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 2025-26 – or equivalents;\n• an analysis of related expenditure for the 2025-26 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\nDue to the variable impact of these issues on individual 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 (2026) 01 11.2\nPES (2026) 01 11.3 (a)-(i)\nPES (2026) 01 11.4",null,"PES (2026) 01 11.2\nPES (2026) 01 11.3 (a)-(i)\nPES (2026) 01 11.4",null,{"$f":"VLOOKUP(A35,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Performance Reporting - Reporting on specific issues",31,"For the issues described in accordance with the requirement in paragraph 11.1 of PES (2026) 01 , for issues which are significant [see Note under previous checklist item], where practicable and useful, has the department provided further useful disclosures to users of ARAs including:\n• further historic financial information on spending (preferably from previous year’s accounts) for comparative purposes; and\n• disclosure of staff resource devoted to the issue: for example, the number of staff working in the area, or information around staff redeployments. \n\nNote: Departments should refer to PES (2019) 02 for the general accounting and budgeting principles for staff redeployments. Generally, departments should disclose the following regarding staff redeployments in their staff report (in addition to the other disclosures required in the FReM):\no The number by grade of staff loaned/hosted, distinguishing between staff on short-term loan and staff on longer-term loan\no The average duration of staff redeployments; and\no For home departments, the programme/administration classification of the cost of staff on short-term loan, and for host departments, what the programme/administration of the cost of staff on short-term loan would be with reference to the work performed for the host department. ",null,null,"PES (2026) 01 11.3(j)",null,"PES (2026) 01 11.3(j)",null,{"$f":"VLOOKUP(A36,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department",null,"Performance reporting - Fraud and error analysis\n\n",32,"Risks of fraud and error\n[Departments] Where the entity has identified a significant risk related to fraud and error, has the department included this when reporting on risk?",null,null,"PES (2026) 01 12.1",null,"PES (2026) 01 12.1",null,{"$f":"VLOOKUP(A37,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department",null,"Performance reporting - Fraud and error analysis\n\n",33,"Risks of fraud and error \n[Departments] Has the department included in their performance reporting:\na) what they have done to detect, prevent and estimate fraud and error in areas of major spend, as well as high-risk and politically sensitive schemes;\nb) evidence-based estimates of the likely total level of fraud and error in areas of major spend that are both significant to the department and at significant risk of fraud and error; and\nc) material fraud and error, including in respect of receipts and payments recorded in the Trust Statement.\n\nNote: To ensure the level of effort invested in estimating undetected fraud and error provides value for money, it should be proportionate to the risk. In deciding where to produce evidence-based estimates, departments must conduct an analysis of the risk of fraud and error across their portfolio to identify areas that are both significant to the department and at significant risk of fraud and error. Guidance on the steps that organisations should take in managing the risk of fraud can be found in Annex 4.9 of MPM, and in the Government Functional Standard GovS013: Counter Fraud.",null,null,"PES (2026) 01 12.2\nPES (2026) 01 12.4",null,"PES (2026) 01 12.2\nPES (2026) 01 12.4",null,{"$f":"VLOOKUP(A38,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department",null,"Performance reporting - Fraud and error analysis\n\n",34,"Risks of fraud and error \n[Departments] Has the department declared detected fraud and error where total losses exceed £300,000, with individual losses of more than £300,000 noted separately, as part of their note on losses in line with MPM and FReM requirements?",null,null,"PES (2026) 01 12.3",null,"PES (2026) 01 12.3",null,{"$f":"VLOOKUP(A39,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department",null,"Performance reporting - Fraud and error analysis\n\n",35,"Risks of fraud and error \n[Departments] Where departments identify areas of spend at significant risk of fraud and error, have they:\na) explained how these risks are being managed; and \nb) provided an explanation of decisions taken to detect and recover taxpayer money lost to fraud and error.",null,null,"PES (2026) 01 12.5",null,"PES (2026) 01 12.5",null,{"$f":"VLOOKUP(A40,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department",null,"Performance reporting - Fraud and error analysis\n\n",36,"Risks of fraud and error \n[Departments] In addition to disclosures around fraud and error in areas of major spend, has the Department also reported estimates of fraud and error in significant income streams?\n\nNote: This disclosure is not mandatory.",null,null,"PES (2026) 01 12.6",null,"PES (2026) 01 12.6",null,{"$f":"VLOOKUP(A41,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department",null,"Performance reporting - Fraud and error analysis\n\n",37,"Risks of fraud and error \n[Departments] Has the department provided a 2024-25 comparative analysis of material fraud and error where the information is available, or otherwise an explanation where the information is not available?",null,null,"PES (2026) 01 12.7",null,"PES (2026) 01 12.7",null,{"$f":"VLOOKUP(A42,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Performance Report - Performance Analysis",38,"Does the  performance analysis tie into other parts of the annual reports and accounts as relevant, for example to the Statement of Outturn against Parliamentary Supply (SOPS) and the financial statements, to provide a cohesive and consistent understanding of performance across the annual report and accounts?\n\nNote: The purpose of the performance analysis is for entities to provide a detailed view of their performance.",null,null,"FReM 5.4.2",{"$f":"IF(ISBLANK(H43),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H43,'Link libraries'!$B:$B,0),4),H43))","v":"FReM 5.4.2"},null,null,{"$f":"VLOOKUP(A43,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Report - Comply or explain requirements",39,"Has the entity provided a full explanation as to why they have not applied the best practice 'comply or explain' requirements in these sections (see notes below)? (For example, where applying the guidance is not possible, or would be misleading)\n\nNote: \nThe FReM sets out different levels of guidance, from more to less prescriptive, and how they should be applied to develop high quality financial reports (see figure 1 of FReM 1.4.4). \n'Comply or explain' means that entities applying the FReM must either follow the stated best practice or else provide a full explanation in their report for their preferred alternative. It is expected that a reporting entity would not provide a 'comply or explain' disclosure only in exceptional circumstances. The comply or explain approach should only be taken where specified in the guidance, and never applied in place of a mandatory requirement (FReM 1.4.3).\nThe guidance on the performance analysis section is broken down as follows:\na) mandatory requirements in FReM 5.4.4\nb) comply or explain requirements in 5.4.5 (see FReM 1.4.3 for guidance on the distinction between mandatory and comply or explain requirements)\nc) best practice recommendations in 5.4.6\n",null,null,"FReM 5.4.3",{"$f":"IF(ISBLANK(H44),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H44,'Link libraries'!$B:$B,0),4),H44))","v":"FReM 5.4.3"},"FReM prescriptiveness",null,{"$f":"VLOOKUP(A44,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["SDP","P","Performance Analysis - \nReporting by entities with outcomes agreed at the SR:\n\nAMENDED 2025-26\n\n",40,"(a) Does the performance report section of the department’s annual report and accounts show how they have performed against their outcomes and key indicators agreed in its Outcome Delivery Plan for 2025-26, strategic objectives or other goals?\nMandatory",null,null,"FReM 5.4.4",{"$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 (a)\nPES (2026) 01 8.2",null,{"$f":"VLOOKUP(A45,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["SDP","P","Performance Analysis - \nReporting by entities with outcomes agreed at the SR:\n\nAMENDED 2025-26\n",41,"(a)(i) Has the entity reported against their priority outcomes using indicators and metrics as set out in its Outcome Delivery Plan for 2025-26 in a manner that they consider would best contribute to the understanding of performance and value for money?\nNote: This may include both quantitative and qualitative information.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(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 (a)(i)",null,{"$f":"VLOOKUP(A46,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["SDP","P","Performance Analysis - \nReporting by entities with outcomes agreed at the SR:\n\nAMENDED 2025-26\n",42,"(a)(ii) Has the department provided outturn performance data against each of the indicators used to monitor performance against outcomes as set out in its Outcome Delivery Plan for 2025-26, strategic objectives, or other goals with prior year comparative data (where data has been previously reported against a given outcome, strategic objective, or other goal)?\n\nNote: Data for years earlier than the prior year should also be included where available and where this provides relevant context. Any financial information provided should link to the financial review (see below) and common core tables, as relevant.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(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 (a)(ii)",null,{"$f":"VLOOKUP(A47,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["SDP","P","Performance Analysis - \nReporting by entities with outcomes agreed at the SR:\n\nAMENDED 2025-26",43,"(b) Has the entity provided further detail on the risk profile of the organisation, i.e.:\ni. the risks it faces; \nii. how risks have affected the organisation in achieving its objectives;\niii. how they have been mitigated;\niv. how this may affect future plans and performance;\nv. how risks have changed over time and through the period – including significant changes in risks, such as a change in the likelihood or possible impact, and new and emerging risks; and\nvi. a discussion of how existing and new risks could affect the entity in delivering its plans and performance in future years.\n\nNote \nThis requirement is distinct from the requirement to report on risk in the overview (FReM 5.3) which should serve of a summary of the detail provided in the analysis section.This is also diferent to the information included in the accountability report (FReM 6.4.8) which focuses on risk management and the internal control system. The discussion in the risk analysis section covers the risk in relation to performance, what risks are faced and how these are mitigated against. \n\nHowever, while there are distinctions between the content clear and effective corss-referncing between the sections is encouraged where relevant and appropriate. \nMandatory",null,null,"FReM 5.4.4",{"$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 (b)",null,{"$f":"VLOOKUP(A48,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["SDP","P","Performance Analysis - \nReporting by entities with outcomes agreed at the SR:",44,"(c) Have details of any non-financial information been included on:\n- environmental protection, social responsibility,\n- respect for human rights, \n- anti-corruption and anti-bribery matters: and \n- diversity, specified by law and adapted by the FReM to apply to the UK public sector.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(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 (c)",null,{"$f":"VLOOKUP(A49,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Performance Analysis\n- Reporting on objectives by entities that did not previously have outcomes agreed at the latest SR:\n\nAMENDED 2025-26",45,"(d) For entities without an Outcome Delivery Plan for 2025-26, have they reported on their objectives and progress made against them, using unbiased indicators of progress where these have been established?\n\nNote: These entities should  have agreed an approach to reporting on performance with their sponsoring body and, if needed, their HM Treasury Spending Team and relevant Parliamentary select committee.  The discussion of progress against plan should incorporate qualitative and quantitative information and prior year and trend information where possible. It may be the case that preparers find it easiest to structure their performance analysis around reporting against objectives.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(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 (d)",null,{"$f":"VLOOKUP(A50,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Reporting on objectives by entities that did not previously have outcomes agreed at the latest SR:",46,"(e) For Northern Ireland bodies, have government departments and arm’s length bodies reported on their performance in the context of how they are contributing towards the achievement of outcomes, as set out in the Programme for Government (or, in the absence of devolved government, within the Northern Ireland Civil Service Outcomes Delivery Plan)?\n\nNote: Supplementary guidance will be issued for Northern Ireland.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(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 (e)",null,{"$f":"VLOOKUP(A51,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",47,"Have the following additional items been reported on for all entities (where they are relevant to the entity):\nf) A short explanation detailing the purpose of the performance analysis section and its structure.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(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 (f)",null,{"$f":"VLOOKUP(A52,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",48,"g) Further detail on the structure of the organisation, unless sufficient detail has already been provided in the performance overview section  or elsewhere in the annual report.\n\nNote: Providing additional detail at this point may be beneficial for larger or more complex departments and could potentially refer users to the structural information provided in the accounting officer system statement\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(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 (g)",null,{"$f":"VLOOKUP(A53,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",49," h) If unit costs are central to decision-making or accountability for the organisation, have they been disclosed?\n\nNote: This  disclosure should include:\n i) the basis for calculation, revealing any areas of subjective judgement.\n ii) where possible, the same basis for calculation should be used across different entities and reporting periods to support meaningful comparisons.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(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 (h)",null,{"$f":"VLOOKUP(A54,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",50,"i) Where statistics, metrics, or other indicators are disclosed without relevant trend data or comparators, has the reason for the lack of trend data been disclosed (such as where no prior period data is available)?\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(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 (i)",null,{"$f":"VLOOKUP(A55,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",51,"j) If not already covered through the above, has the entity detailed performance against any further key financial indicators or measures, tying this into the broader discussion?\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H56),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H56,'Link libraries'!$B:$B,0),4),H56))","v":"FReM 5.4.4"},"FReM 5.4.4 (j)",null,{"$f":"VLOOKUP(A56,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",52,"k) If not otherwise covered in a trend analysis included elsewhere, has the entity provided further detail on future plans, and expected future performance, including anticipated changes in the structure or strategic objectives of the organisation?\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H57),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H57,'Link libraries'!$B:$B,0),4),H57))","v":"FReM 5.4.4"},"FReM 5.4.4 (k)",null,{"$f":"VLOOKUP(A57,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",53,"l) Has the entity provided a summary or reference to any accountability issues or breaches outlined in the accountability report, that may be worth drawing the attention of users to? (this is not intended to duplicate disclosures).\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H58),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H58,'Link libraries'!$B:$B,0),4),H58))","v":"FReM 5.4.4"},"FReM 5.4.4 (l)",null,{"$f":"VLOOKUP(A58,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Analysis\n- Additional items to report on for all entities (where relevant)",54,"m) Has the entity provided a  financial review, detailing financial performance?\n\nNote: Entities should tie in a discussion of financial performance into their overall performance where possible.\nMandatory",null,null,"FReM 5.4.4",{"$f":"IF(ISBLANK(H59),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H59,'Link libraries'!$B:$B,0),4),H59))","v":"FReM 5.4.4"},"FReM 5.4.4 (m)",null,{"$f":"VLOOKUP(A59,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["PES","P","Long-term trends",55,"Has the entity presented an analysis of spending patterns and performance information for key programme and policy areas in a way that gives users context? \n\nNote: It is recommended that data should be presented for a period of five years. The use of graphical representation and visual aids is strongly encouraged.\n",null,null,"PES (2026) 01 13.1 ",null,"PES (2026) 01 13.1 ",null,{"$f":"VLOOKUP(A60,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",56,"For entities that produce a Statement of Outturn against Parliamentary Supply (SOPS), has their financial review included (each on a comply or explain basis) each of the following items?",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H61),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H61,'Link libraries'!$B:$B,0),4),H61))","v":"FReM 5.4.5"},"FReM prescriptiveness",null,{"$f":"VLOOKUP(A61,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",57,"a) The context and an explanation of the public sector budgeting framework and the split of funds between resource, capital, AME and DEL.\n\nNote: diagrams may aid in providing this explanation, showing the flow of funds between different budget categories (i.e. how much is RDEL, CAME, admin, programme, etc). This context is required to enable users to understand the analysis of outturn vs Estimate, that should follow, and the SOPS.\nComply or explain",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(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 (a)","Consolidated Budgeting Guidance",{"$f":"VLOOKUP(A62,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",58,"b) A summary table showing outturn compared to Estimate. \n\nNote: This table should summarise outturn against Estimate and is not intended to be a detailed duplication of the SOPS.\nA note should explain that the table ties directly to the SOPS as a key accountability statement which is audited, providing the context that entities must operate within their control limits.\nComply or explain",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H63),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H63,'Link libraries'!$B:$B,0),4),H63))","v":"FReM 5.4.5"},"FReM 5.4.5 (b)",null,{"$f":"VLOOKUP(A63,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",59,"c) Commentary on outturn against Estimate variances and how that has affected performance and why. \n\nNote: The commentary should tie to figures disclosed in the SOPS. To provide a summary understanding of variances, preparers may need to tie back to variances presented in note 1 of the SOPS.\nComply or explain",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H64),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H64,'Link libraries'!$B:$B,0),4),H64))","v":"FReM 5.4.5"},"FReM 5.4.5 (c)",null,{"$f":"VLOOKUP(A64,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",60,"d) A summary budget to accounts reconciliation, to help users understand how the financial statements link to budget outturn in a simpler way.\n\nNote:  Please note, this disclosure is intended to summarise and make the information in SOPS 2 more relevant to lay users (for example by presenting it graphically in a waterfall chart); it is not intended to duplicate SOPS 2.\nComply or explain",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H65),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H65,'Link libraries'!$B:$B,0),4),H65))","v":"FReM 5.4.5"},"FReM 5.4.5 (d)",null,{"$f":"VLOOKUP(A65,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Financial Review\n- For entities that produce SOPS",61,"e) A trend analysis, showing RDEL, CDEL, RAME, CAME spend over the previous 5 years, with future projections based on Spending Review settlements (if future information is available). \n\nNote: Supporting analysis should draw attention to patterns of spend over time, how this has impacted performance and how future projections of spend are likely to impact on future performance. A note should detail that the information in the trend analysis ties to common core tables, where further breakdowns are provided. Please note, this disclosure is intended to summarise and make the information in core tables more relevant to lay users (for example by presenting it graphically), it is not intended to duplicate the core tables.\nComply or explain",null,null,"FReM 5.4.5",{"$f":"IF(ISBLANK(H66),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H66,'Link libraries'!$B:$B,0),4),H66))","v":"FReM 5.4.5"},"FReM 5.4.5 (e)",null,{"$f":"VLOOKUP(A66,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required",null,"Performance analysis - Estates\n\nNEW 2025-26",62,"Where the entity holds extensive estates, have they discussed in the performance report their:\na) estate management strategy; \nb) the indicative alternative use values provided by the valuer as part of the routine valuation work; and \nc) what those alternative use values mean in terms of their estate management policy?",null,null,"FReM 10.1.17",{"$f":"IF(ISBLANK(H67),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H67,'Link libraries'!$B:$B,0),4),H67))","v":"FReM 10.1.17"},"FReM 10.1.17 (c)",null,{"$f":"VLOOKUP(A67,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance analysis  \n- Best practice recommendations",63,"Best Practice recommendation (for entities not preparing a SOPS)\n(a) Has the entity adapted the guidance for financial reviews for SOPS-reporting entities in FReM 5.4.5 and considered how they can apply it to their annual report for the benefit of the user? \n\nNote: \ni) Following this guidance will ensure all performance analyses will have a clear and consistent structure, detailing non-financial and financial information that summarises key sections of the annual reports and accounts and details progress against organisational goals.\nii) While detail on the budgeting framework and outturn against Estimate will not be as relevant for entities that do not prepare SOPS, they should still consider what information on net funding provided through the Estimate and how they have met this, or equivalent, would be useful.\nBest practice",null,null,"FReM 5.4.6",{"$f":"IF(ISBLANK(H68),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H68,'Link libraries'!$B:$B,0),4),H68))","v":"FReM 5.4.6"},"FReM 5.4.6 (a)",null,{"$f":"VLOOKUP(A68,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance analysis  \n- Best practice recommendations",64,"(b) Has the entity included in their performance report, disclosures on how they have promoted equality of delivery of services to different groups?\n\nNote:  These disclosures may include:\ni.) How the entity has had due regard to the three aims of the public sector equality duty under the Equality Act 2010, being:\n1. Eliminate unlawful discrimination, harassment, victimisation and any other conduct prohibited by the Act;\n2. Advancement of equality of opportunity between people who share a protected characteristic and those who do not share it;\n3. Foster good relations between people who share a protected characteristic and people who do not share it.\nii) Customer satisfaction scores broken down by protected groups.\niii) If the entity has key performance indicators (KPIs) to cover the fair treatment of different groups and have open access to services, report on performance against these KPIs.\niv)Explanations of what the entity is doing to promote equalities in how services are delivered and what diversity issues mean in the context of the entity.  For example, an entity delivering a frontline service could provide data and information on the groups accessing their service. This may highlight groups who are not accessing the service as much as they could. The entity can then explain what they are doing to address inequalities in access to that service.\nv) Cross-references to separately published reports covering how they promote equality of service delivery to protected groups and/ or demonstrate how they have due regard to the public sector equality duty.\nBest practice",null,null,"FReM 5.4.6",{"$f":"IF(ISBLANK(H69),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H69,'Link libraries'!$B:$B,0),4),H69))","v":"FReM 5.4.6"},"FReM 5.4.6 (b)",null,{"$f":"VLOOKUP(A69,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance analysis  \n- Best practice recommendations\n\nAMENDED 2025-26",65,"(c) Has the entity included in their financial review:\ni) an analysis of the balance sheet position year on year, detailing movements in asset or liability balances.\nii) detail on the type of spend incurred over the year, for example, on employees, administration, equipment or buildings; and\niii) detail on outturn against Estimate by outcome as set out in its Outcome Delivery Plan for 2025/26, other strategic objective or other goal.\nBest practice",null,null,"FReM 5.4.6",{"$f":"IF(ISBLANK(H70),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H70,'Link libraries'!$B:$B,0),4),H70))","v":"FReM 5.4.6"},"FReM 5.4.6 (c)",null,{"$f":"VLOOKUP(A70,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Performance Report - Signature",66,"Has the Performance Report been signed and dated by the Accounting Officer (or CEO)?",null,null,"FReM 5.2.8",{"$f":"IF(ISBLANK(H71),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H71,'Link libraries'!$B:$B,0),4),H71))","v":"FReM 5.2.8"},null,null,{"$f":"VLOOKUP(A71,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Sustainability reporting - Minimum requirements for all entities",67,"Has the entity provided information on environmental matters, including the impact of the entity’s business on the environment?\nMandatory",null,null,"FReM 5.4.8",{"$f":"IF(ISBLANK(H72),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H72,'Link libraries'!$B:$B,0),4),H72))","v":"FReM 5.4.8"},null,null,{"$f":"VLOOKUP(A72,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Sustainability reporting -  Minimum requirements for entities reporting under Greening Government Commitments\n\n",68,"Has the entity included mandatory sustainability reporting information in their annual report (unless exempt)?\n\nNotes: \nA summary of these minimum requirements are shown in the checklist items below (you will need to ensure the HM Treasury Sustainability Reporting question in the \"Summary\" tab has been set to \"Yes\", which includes both SRG and TCFD-aligned disclsoures). \n\nThe TCFD and SRG tabs also include extracts from the relevant sources of guidance showing how the scoping guidance should be applied.",null,null,"FReM 5.4.8",{"$f":"IF(ISBLANK(H73),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H73,'Link libraries'!$B:$B,0),4),H73))","v":"FReM 5.4.8"},null,null,{"$f":"VLOOKUP(A73,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nNEW 2025-26",69,"Has the entity distinguished between metrics that contribute to Greening Government Commitment (GGC) targets and those that do not, providing reconciliations and explanations for any differences?\n\nMandatory - Comply or explain basis. \n\nNote: Information on the GGCs can be found at: https://www.gov.uk/government/collections/greening-government-commitments and Annex D of the SRG.\n\nThe GGCs for 2025-30 had not been published at the point this checklist was prepared. In accordance with PES (2026) 01 and Appendix A to the SRG, where it is not practicable to include GGC targets in the annual report and accounts, reporting entities are not required to do so.",null,null,"SRG 1.12, Annex D",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A74,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nNEW 2025-26",70,"Where there is material sustainability related information due to its context or impact and the entity is exempt from providing the disclosures outlined in the Sustainability Reporting Guidance Reporting, has the entity disclosed the material information or explained the reason why this has not been disclosed?\n\nNote: Even where an entity is exempt from SRG 2025-26, they are nevertheless required to disclose material sustainability related information where this exists.  \n\nMandatory - Comply or explain basis. \n\nNote: Reporting entities must consider the informational needs of the users of their annual reports and accounts, for central government Parliament is expected to be the primary user. Other primary users may include the public, relevant public sector authorities and other external stakeholders. Entities should consider engaging with internal and external stakeholders (including Parliament and the Audit Committee)  when determining whether sustainability information is material. Where an entity's operations, financial planning,  strategy and regulatory or legislative remit are significantly impacted by sustainability topics related information is likely to be material for users. Further information on materiality can be found in  Appendix A: Sustainability reporting for the UK public sector which is published alongside the SRG.",null,null,"SRG 1.17",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A75,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nAMENDED 2025-26",71,"Where an entity is a central government body with an exemption from elements of the Greening Government Commitments has the exemption been briefly explained in the Annual Report?\n\nMandatory - Comply or explain basis. ",null,null,"SRG 1.21",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A76,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nAMENDED 2025-26",72,"Greenhouse gas (GHG) emissions - Scope 1 (Direct) - non-financial information\nHas the entity reported the following information: \na) the total of all domestic Scope 1 (Direct - from sources owned or controlled by the entity) emissions; and\nb) an analysis of related gas consumption in kWh?\n\nMandatory - Comply or explain basis. \n\nNote: Examples include emissions as a result of combustion in boilers owned or controlled by the organisation and fugitive emissions from equipment such as air conditioning units. This includes emissions from organisation-owned fleet vehicles (including vehicles on lease). Entities may disaggregate Scope 1 emissions by source (e.g. boilers, fugitive emissions, fleet vehicles).\n\nThe GHG Protocol defines emissions under three different scopes (https://ghgprotocol.org/). The scopes are explained in Chapter 2 of the SRG.\n\nThe minimum requirement applies only to domestic Scope 1 emissions, reporting entities should apply a materiality filter to disclosure in relation to overseas Scope 1 emissions.\n\nWhere an entity chooses to report reduced emissions due to, for example, the use of renewable tariffs and carbon offsets the reduction cannot be included in the required gross emissions figure. These should be shown as reductions to bring the gross emissions to a net figure.\n\nWhere possible, the overall figure should be supported with a segmental breakdown of where the emissions occur in relation to the organisational activity with which they are associated.",null,null,"SRG Table 1 and 2.28 - 2.31",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A77,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nAMENDED 2025-26",73,"Greenhouse gas (GHG) emissions - Scope 2 (Energy indirect) - non-financial information\nHas the entity reported the following information:\na) the total of all domestic Scope 2 (energy indirect - e.g. purchased electricity, heat, steam and cooling) emissions; and\nb) an analysis of related energy consumption in kWh?\n\nMandatory - Comply or explain basis. \n\nNote: These result from the energy consumed which is supplied by another party (e.g. electricity supply in buildings or outstations), and purchased heat, steam and cooling.\n\nThe minimum requirement applies only to domestic Scope 2 emissions, reporting entities should apply a materiality filter to disclosure in relation to overseas Scope 2 emissions.\n\nWhere exact data is not available, estimates can be made on energy consumption.. Where estimates are used entities are required to include an explanatory note in the annual report, including on planned actions being taken to improve future data capture.\n\nWhere possible, the overall figure should be supported with a segmental breakdown of where the emissions occur in relation to the organisational activity with which they are associated. Entities may disaggregate Scope 2 emissions by energy type (e.g. electricity, steam, heating, or cooling in kWh).",null,null,"SRG Table 1 and 2.32 - 2.37",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A78,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nAMENDED 2025-26",74,"Greenhouse gas (GHG) emissions - Scope 1 & 2 - financial information\nHas the entity reported the following information:\na) gross expenditure on the purchase of energy; and\nb) expenditure on reported areas of energy?\n\nMandatory - Comply or explain basis. \n\nNote: Best practice reporting would also include a breakdowns of expenditure by type (e.g., by different energy sources and categories). \n\nThe minimum requirement applies only to domestic Scope 1 and Scope 2 emissions, reporting entities should apply a materiality filter to disclosure in relation to overseas Scope 1 and Scope 2 emissions.",null,null,"SRG Table 1 and 2.25 - 2.27",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A79,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nNEW 2025-26",75,"Carbon offsets - non-financial information\nHas the entity reported the following information where carbon offsets are held or used:\na) the total volume of carbon credits purchased and retired during the reporting period (in tonnes of CO₂e); and\nb) information on the type of credits, including:\n- whether they relate to carbon reduction or carbon removal activities;\n- for removals, whether they are nature-based (e.g., woodland \ncreation, forest restoration) or technology-based (e.g., Direct Air \nCapture); and\n- details of the integrity of the carbon credits purchased and used.\n\nMandatory - Comply or explain basis (where carbon offsets are held or used). ",null,null,"SRG Table 1",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A80,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nNEW 2025-26",76,"Carbon offsets - financial information\nHas the entity reported the total expenditure on carbon credits against each of the categories described in the non-financial disclosure requirement.\n\nMandatory - Comply or explain basis (where carbon offsets are held or used). ",null,null,"SRG Table 1",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A81,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nAMENDED 2025-26",77,"Waste organisation and management - non-financial information\nHas the entity reported the following absolute values (in metric tonnes)  for waste from the organisation's estate for the following categories:\n1. Municipal waste\n2. Major Mineral waste\n3. Other waste\n\nFor each category, the entity should report the destination separated into:\na) total waste arising;\nb) total waste recycled;\nc) total waste composted (anaerobic digestion)/food waste;\nd) total waste incinerated with energy recovery;\ne) total waste incinerated without energy recovery; and\nf) total waste to landfill; \ng) other?\n\nMandatory - Comply or explain basis\n\nNote: Absolute values from the estate should include administrative and operational, but major mineral waste is not a minimum requirement.\n\nWaste should include volumes from both office and non-office buildings.",null,null,"SRG Table 1, 3.4-3.7",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A82,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nAMENDED 2025-26",78,"Waste organisation and management - financial information\nHas the entity reported total expenditure on waste disposal (including waste disposal contracts, specialist waste arising and the purchase of licenses for waste) and expenditure against each of the following categories:\n1. Municipal waste\n2. Major Mineral waste\n3. Other waste\n\nFor each category, the entity should report the destination separated into:\na) total waste arising;\nb) total waste recycled;\nc) total waste composted (anaerobic digestion)/food waste;\nd) total waste incinerated with energy recovery;\ne) total waste incinerated without energy recovery; and\nf) total waste to landfill; \ng) other?\n\nMandatory - Comply or explain basis\n\nNote: Where possible, financial information must be analysed into the same categories as the physical quantities and show the cost of waste removal and disposal.  \n\nWhere organisations derive income from particular waste streams, this must be offset against any costs to show a net figure. ",null,null,"SRG Table 1, 3.10-3.11",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A83,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nAMENDED 2025-26",79,"Finite resource consumption - non-financial information\nHas the entity reported the estates total water consumption (in cubic meters)?\n\nMandatory - Comply or explain basis\n\nNote: As a minimum, reporting must cover potable water use as measured in cubic metres. Potable water consumption is drinking quality water from a metered mains supply or extracted through boreholes or water courses. Sources such as bottled water, water dispenser refills, or ice do not count as potable water. \n\nWhere possible entities should break down total water consumption by source (e.g. water from a third-party suppliers, abstracted water, collected water)",null,null,"SRG Table 1, 4.4-4.5, 4.7",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A84,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nNEW 2025-26",80,"Conversion Factors\nWhere the entity uses alternative sources of emissions factors from the government factors, has this fact been noted in the Annual Report?\n\nMandatory - Comply or explain basis\n\nNote: This may also be explained on an organisation's website or similar platform. ",null,null,"SRG 2.10",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A85,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nNEW 2025-26",81,"Accounting Boundary for Carbon\n\nWhere judgement has been applied in determining the entity's sustainability reporting accounting boundary and this is not the same as the financial reporting boundary, has this been explained within the Annual Report?\n\nMandatory - Comply or explain basis\n\nNote - In most cases, the department's sustainability reporting accounting boundary will be the same as the financial reporting boundary. \n\nAs set out in Appendix A 1.27 - 1.29 an entity’s own operational boundary for sustainability reporting typically includes the assets on their balance sheet and their operations. This aims to match, in principle, the entity’s financial reporting boundary, in line with IFRS Accounting Standards adapted and interpreted in the FReM. This provides comparability and in turn supports transparency and accountability. Where the operational boundaries used for sustainability information differ from the financial reporting boundaries, an explanation shall be provided.\n\nDifferences in reporting boundaries may in some cases have been explicitly permitted or required by the relevant authority. For example, NHS bodies reporting under NHS England, and DfE reporting on behalf of Schools.",null,null,"SRG 2.16",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A86,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nAMENDED 2025-26",82,"Finite resource consumption - financial information\nHas the entity reported the total expenditure on purchase of related finite resources including purchase of licenses?\n\nMandatory - Comply or explain basis\n\nNote: This should include expenditure on water consumption. Where the entity reports on other finite resource usage, they should also provide information on expenditure on that resource.  ",null,null,"SRG Table 1",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A87,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nNEW 2025-26",83,"GHG Protocol's scopes and categories\nWhere disclosure makes reference to the GHG Protocol's scopes and categories, has the entity explained the scopes and identified which categories are included in disclosure?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote - For scopes and categories refer to SRG 2.17-2.18.",null,null,"SRG 2.19",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A88,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nNEW 2025-26",84,"Further Scope 1, 2 or 3 Emissions\nWhere an entity has material Scope 1 or 2 emissions not covered by the GGCs, or material Scope 3 emissions, have these been disclosed?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: The GGCs 2021 - 25 included domestic Scope 1 and Scope 2 emissions but not international emissions, and therefore entities are likely to have material emissions beyond the scope of the GGCs if they have material overseas operations or set international government policy. \n\nSRG 2025-26 does not include minimum reporting requirements for Scope 3 emissions, and entities should report on them if they deem the information material for primary users. Entities are likely to have material scope 3 emissions if they have sectorally significant supply chains and/or fund downstream activity that is likely to be highly emitting. This may include Scope 3 emissions reported to Defra under the GGC framework (including for example official business travel or data centre emissions).\n\nEntities reporting above the minimum requirements by including further material information should provide  sufficient disclosure to enable a user to understand why this information has been included. ",null,null,"SRG 2.23, 2.49, 2.52-3, 2.59",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A89,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nNEW 2025-26",85,"Other Key Performance Indicators\nHas the entity reported against any other sustainability-related KPIs they consider material -by value or nature - to the users of the annual report, including metrics, targets or commitments within GGC25-30?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: The GGCs for 2025-30 had not been published at the point this checklist was prepared. In accordance with PES (2026) 01 and Appendix A to the SRG, where it is not practicable to include GGC targets in the annual report and accounts, reporting entities are not required to do so.\n\nEntities may make use of sustainability-related KPIs outside of the GGCs, and these should also be disclosed if material.",null,null,"SRG 2.42",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A90,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nNEW 2025-26",86,"Other value chain considerations\nWhere the entity identifies there are material arrangements impacting climate and sustainability within the value chain but outside the accounting boundary (such as outsourced contracts, leases and Public-Private Partnerships resulting in significant emissions being shifted off balance sheet without actual reductions) has information on these been disclosed?\n\nSubject to a materiality assessment - if material on a comply or explain basis",null,null,"SRG 2.61",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A91,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Mandatory Requirements\n\nNEW 2025-26",87,"Waste organisation and management - ICT and digital waste\nHas the entity reported the number (units), mass (tonnes), and the value returned (£) of ICT and digital waste by destination to:\na) reuse (donated within government; to charities, schools, or other non-government organisations (NGOs); or sold);\nb) total waste recycled;\nc total waste to landfill;\nd) total waste incinerated with energy recovery; and\ne) total waste incinerated without energy recovery.\n\nMandatory - Comply or explain basis\n\nNote: Where entities derive income from particular waste streams, this must be offset against any costs to show a net figure. \n\nThis may be shown as a separate table to other Waste organisation and management information, or combined providing the minimum categories are covered.",null,null,"SRG 3.8 - 3.11",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A92,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nNEW 2025-26",88,"Greenhouse gas (GHG) emissions - Scope 1 & 2 - financial information\nHas the entity reported expenditure directly related to emissions reduction projects or low emissions solutions?\n\nSubject to a materiality assessment - if material on a comply or explain basis",null,null,"SRG 2.27",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A93,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nAMENDED 2025-26",89,"Hazardous Waste\nWhere the entity determines information on hazardous waste is material, have they disclosed the relevant costs, quantities and other details (e.g. type) relating to hazardous waste and its disposal?\n\nSubject to a materiality assessment - if material on a comply or explain basis",null,null,"SRG 3.13",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A94,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nAMENDED 2025-26",90,"Single use items\nWhere the entity determines information on single use items (e.g. Consumer Single Use Plastics (CSUPs)) is material, have they disclosed the relevant information?\n\nSubject to a materiality assessment - if material on a comply or explain basis",null,null,"SRG 3.13",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A95,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nAMENDED 2025-26",91,"Other natural resource consumption\nWhere the entity determines information on the use of any other finite resources than water (which is mandatory to report) is material, have they reported on their use of these resources?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: Where use of another finite resource is material, the entity should report on its use in the same format and content as used for other areas, including targets where available, normalisation by total expenditure, expenditure on the reported resource, any available industry benchmarks and comments on indirect use. ",null,null,"SRG 4.9- 4.12",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A96,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nAMENDED 2025-26",92,"Environmental Incidents\nWhere the entity determines they are material, have they included information on reportable environmental incidents?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: Further information on reportable environmental incidents can be found at: https://www.gov.uk/report-environmental-problem. ",null,null,"SRG 4.13",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A97,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nAMENDED 2025-26",93,"Indirect Water Use\nWhere the entity determines information on the indirect use of water is material, have they disclosed an analysis and supporting narrative covering the indirect impacts of their activities and policies on water use?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: This should include the effects of policy on water use and the use of embedded water (i.e., water contained within waste materials).\n\nTo provide an effective breakdown organisations should consider the three types of water in their disclosure of targets and performance:\nBlue - water form rivers, lakes, aquifers\nGrey - water polluted after agricultural, industrial and household use\nGreen - rainfall to soil consumed in crop growth.\n\nOrganisations may report on supplier engagement to reduce virtual water use, including any work to assess and report supply chain impacts. ",null,null,"SRG 4.14 - 4.17",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A98,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Reporting Guidance - Subject to Materiality\n\nAMENDED 2025-26",94,"Other Material Information\nHas the entity identified any other material topics to report on relating to sustainability?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: This may include topics such as:\n - Procuring sustainable services - Where this is deemed material, central government bodies shall report on the systems they have in place and the action taken to buy sustainably. This shall include the steps taken to embed compliance with the Government Buying Standards in contracts and understand and reduce supply chain impacts and risks.\n - Nature Recovery and other environmental information - This may cover reporting on air quality, water, biodiversity and resource efficiency/waste reduction. Where this is material entities should include cross-references to their Natural Capital Plan or Nature Recovery Plan, and report performance against it within the annual report and accounts. Additionally, they should consider if there are material biodiversity considerations relating to the development of their projects or programmes to disclose.",null,null,"SRG 5.8 - 5.17",null,"Sustainability Reporting Guidance for 2025-26",null,{"$f":"VLOOKUP(A99,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Sustainability reporting - Further requirements for departments",95,"Has the entity, in their reporting on climate change adaptation and how the impact operations have on the environment, reported on how climate change: \na) is embedded within overall governance, decision making and assurance processes.\nb) features in performance and project management, including the monitoring of impact assessments, and the effective use of sound evidence in policy making; and\nc) whether these commitments feature in programme and project gateway reviews\nMandatory\n",null,null,"FReM 5.4.10",{"$f":"IF(ISBLANK(H100),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H100,'Link libraries'!$B:$B,0),4),H100))","v":"FReM 5.4.10"},"FReM 5.4.10",null,{"$f":"VLOOKUP(A100,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Department","P","Sustainability reporting - Further requirements for departments",96,"Has the department, in their reporting on climate change adaptation, reported on:\na) where policy development has been challenged and informed where appropriate, through consultation and stakeholder engagement.\nb) how the department supports staff learning and participation through performance management, learning modules, tools and guidance for policy makers, awareness campaigns, local champions, volunteering and membership of departmental, government, or external groups.\nc) how the department has supported delivery; and\nd) the forward-looking commitments for improving performance?\nMandatory\n",null,null,"FReM 5.4.11",{"$f":"IF(ISBLANK(H101),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H101,'Link libraries'!$B:$B,0),4),H101))","v":"FReM 5.4.11"},"FReM 5.4.11",null,{"$f":"VLOOKUP(A101,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Sustainability reporting - Further requirements for departments",97,"Has the department clearly identified where its performance contributes towards delivery of relevant Sustainable Development Goals?\n\nNote: The Sustainable Development Goals (SDGs) are part of the 2030 Agenda, a package of goals aimed at securing an end to poverty and promoting peace and prosperity globally. The UK Government is delivering the SDGs via HMG’s existing planning and performance frameworks. Departments are responsible for delivering the SDGs as relevant to the policy areas for which they are accountable. Departments should clearly identify where their performance contributes towards delivery of relevant SDGs. This will help to demonstrate the government's contribution towards the SDGs and facilitate the effective monitoring of planned activities to achieve these Goals. Further guidance on what is expected here is given in PES papers. \nMandatory",null,null,"FReM 5.4.13",{"$f":"IF(ISBLANK(H102),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H102,'Link libraries'!$B:$B,0),4),H102))","v":"FReM 5.4.13"},"PES (2026) 01 31.1-31.3",null,{"$f":"VLOOKUP(A102,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Sustainability reporting - devolved administrations",98,"Where entities are accountable to the Northern Ireland Assembly, Scottish Parliament or the Welsh Government, have they reported on sustainability within the frameworks set by these authorities?\n\nNote: Further guidance on these frameworks is provided in the FReM. \nMandatory",null,null,"FReM 5.4.14-5.4.16",{"$f":"IF(ISBLANK(H103),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H103,'Link libraries'!$B:$B,0),4),H103))","v":"FReM 5.4.14-5.4.16"},null,null,{"$f":"VLOOKUP(A103,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Sustainability",null,"TCFD-aligned disclosures - Guidance\n\nAMENDED 2025-26\n",99,"Note: This checklist item provides guidance which should be considered when assessing the TCFD disclosure requirements below. In particular, certain disclosures are not subject to a materiality assessment by management.\n\nHMT provide standalone guidance on the principles behind both TCFD and SRG sustainability reporting within Appendix A: Sustainability reporting for the UK public sector.\n\nThis guidance states that reporting entities should avoid applying a checklist approach to preparing their disclosure. The guidance further states that entities must consider the needs of users when judging what is material and this may include information beyond the minimum reporting requirements set out in the TCFD framework. Entities should apply a 'comply or explain' basis for disclosure.\n\nKey guidance is available within the TCFD aligned disclosure guidance, in particular the following figures which cover what entities are in scope and what the minimum reporting requirements are:\n - Figure 1.2 Flowchart for scoping and applying this guidance\n - Figure 1.3 Minimum requirements for in-scope reporting entities\n - Figure 1.4 Principal risk reporting requirements and materiality assessments\n\nThe following elements set out in Figure 1.3 are mandatory for all in scope reporting entities and should not be subject to a materiality assessment:\n - TCFD Compliance Statement\n - Governance recommended disclosure (a) and (b)\n - Risk Management recommended disclosure (a) to (c) \n - Metrics and Targets recommended disclosure (b) relating to Scope 1 and Scope 2 emissions. \n\nThere may be capacity, data availability or other challenges, which hinder an in-scope reporting entity from disclosing this information in the reporting period. Any such non-compliance should be explained in the TCFD Compliance Statement. \n\nFor other disclosures, reporting entities should consider HMT guidance on materiality. ",null,null,"1.21 - 1.28",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A104,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Compliance Statement\n\nAMENDED 2025-26\n",100,"Compliance Statement\n\nHas 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 recommended disclsoures 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\nThe inclusion of a Compliance Statement is mandatory for all in scope reporting entities. \n\nNote: This is an illustrative example - the format and content may vary, provided the minimum requirements are met:\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] [considers/does not consider] climate to be a principal risk, and has therefore complied with the TCFD recommendations and recommendations disclosures around [sic]:\n- Governance - recommended disclosures (a) and (b)\n- Risk Management - recommended disclosures (a) to (c)\n- Metrics and Targets - recommended disclosures (b)\n\n[further recommended disclosure are only mandatory (subject to comply or explain) where climate is deemed a principal risk]\n- Metrics and Targets - recommended disclosures (a) and (c)\n- Strategy – recommended disclosure (a) and (b – partial)\n\n[Entity] has [detail progress on Strategy recommended disclosure (b)]. [Entity] plans to provide recommended disclosures for Strategy recommended disclosure (c) in future reporting periods in line with the central government implementation timetable.*\n\n*This example shows an Entity who is not fully compliant with the Strategy Pillar, and so includes explanations as to the reasons for this, and their plans for the future.",null,null,"1.31 - 1.34",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A105,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Governance\n\nAMENDED 2025-26\n",101,"Requirement: Governance (a) 'Describe the board’s oversight of climate-related risks and opportunities.'\n\nHas the entity described the Board's oversight of climate-related issues including:\n• the processes and frequency of updates provided to the Board and/or Board committees (e.g., audit, risk, or other committees);\n• whether the Board and/or Board committees consider climate-related issues when reviewing and guiding strategy, risk management policies, budgets, performance objectives and overseeing major capital expenditures or restructures; and\n• describing how the Board monitors progress against climate-related goals and targets?\n\nMandatory - Comply or explain basis\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance.\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\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,"2.7 - 2.11",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A106,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Governance\n\nAMENDED 2025-26\n",102,"Requirement: Governance (a) 'Describe the board’s oversight of climate-related risks and opportunities.'\n\nAs part of Governance (a) has the entity disclosed the structure and level of oversight any governing body relevant to climate-related policies and strategies provides? \n\nMandatory - Comply or explain basis\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance.\n\nNote: In some cases an entity's overall climate-related policies and strategies may be determined by another public sector entity, such as departments using their policy setting or regulatory powers. Entities may have a governing body within their own structure, or it my be shared with (or be a matrix structure with) other public sector bodies. The entity should provide disclosure for a user to understand the structure and level of oversight the governing body provides and may signpost external information sources from the annual report. ",null,null,2.11,null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A107,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Governance\n\nAMENDED 2025-26\n",103,"Requirement: Governance (b) 'Describe management’s role in assessing and managing climate-related risks and opportunities.'\n\nHas the entity described management’s role in assessing and managing climate-related issues including:\n• the key reporting channels and processes for climate-related issues; and \n• how these are integrated into the entities overall governance?\nMandatory - Comply or explain basis\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance. \n\nNote: \"Management\" refers to executive or senior management positions and that are generally separate from the board. For central government, this would include the structures described in the Corporate Governance Report – please refer to the FReM.\n\nIn accordance with the supporting guidance from TCFD the entity should consider discussion of:\n• whether the organisation has assigned climate-related responsibilities to management-level positions or committees; and, if so, whether such management positions or committees report to the Board or a committee of the Board and whether those responsibilities include assessing and/or managing climate-related issues;\n• a description of the associated organisational structure(s);\n• processes by which management is informed about climate-related issues; and\n• how management (through specific positions and/or management committees) monitors climate-related issues?\n\nWhere climate change has been identified as a principal risk, entities should indicate how climate change has been addressed as a principal matter for the organisation in accordance with the recommended disclosures in the Strategy pillar.",null,null,"2.12 - 2.17",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A108,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Governance\n\nAMENDED 2025-26\n",104,"Requirement: Governance (b) 'Describe management’s role in assessing and managing climate-related risks and opportunities.'\n\nAs part of Governance (b) has the entity disclosed the key reporting channels and processes for climate-related issues, and how these are integrated into the organisation’s overall governance?\n\nMandatory - Comply or explain basis\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance. \n\nNote: The information disclosed may include the responsibilities or relevant committees or individual management positions (e.g. job titles, individuals accountable), as well as specific reviews being undertaken. \n\nFor example, the organisation may want to disclose if a member of their Executive Committee is responsible for internal climate change policy, or how climate change issues are considered in investment committees and decisions.",null,null,"2.12 - 2.17",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A109,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Governance\n\nAMENDED 2025-26\n",105,"Requirement: Governance (b) 'Describe management’s role in assessing and managing climate-related risks and opportunities.'\n\nAs part of Governance (b), if no directors have oversight of climate-related risks and opportunities and/or no individual within the organisation has responsibility for assessing or managing climate-related issues, has the entity stated this?\n\nMandatory - Comply or explain basis\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance. ",null,null,2.13,null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A110,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Governance\n\nAMENDED 2025-26\n",106,"Requirement: Governance (b) 'Describe management’s role in assessing and managing climate-related risks and opportunities.'\n\nAs part of Governance (b), has the entity appropriately cross-referenced (e.g. to the Governance Statement) from the Governance (a) and (b) disclosures to enable users to understand the governance of climate change and the actions by the Board in an overall context?\n\nMandatory - Comply or explain basis\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance.\n \nNote: The disclosures interact with other requirements in annual reports, and reporting entities should appropriately cross-reference to enable users to understand the governance of climate change and the actions by the board in an overall context (e.g., to the Governance Statement).\n\nThe level of detail and/or cross-referencing to elsewhere in the annual report may depend on the extent to which climate policies and their risks and opportunities are addressed by the same governance processes, controls and procedures detailed elsewhere in the accounts as well as the extent to which specific climate policies and strategies have been established.",null,null,"2.14 - 2.16",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A111,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",107,"Has the entity disclosed information on the climate risk assessment and the impact of climate change on other risks?\n\nMandatory - comply or explain basis \nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance. \n\nNote: Climate risk may be a standalone risk category or considered within other existing risk categories. Where climate is a significant component of another principal risk, climate information will be material to primary users. Reporting entities should provide relevant information to primary users to understand the impact of climate change on other risks where this is material information.\n\nThe required reporting will be impacted by how climate risk is assessed, however is mandatory as entities must either describe the material information on the principal risk (or significant component of a principal risk) or otherwise articulate their rationale for the judgement that this is not a principal risk:\nClimate as a principal risk\nWhere climate change (or the transition to net zero) is a principal risk, the reporting entity must describe the risk in line with existing performance reporting requirements (e.g., impact on objectives and outcomes, resulting uncertainties, impact on service delivery, etc.) including related uncertainties facing the organisation. \n\nClimate as a significant component of a principal risk\nWhere climate change (or the transition to net zero) forms a significant component of another principal risk, then the reporting entity must describe its impact on the other principal risk, using cross-referencing in annual report where appropriate. \n\nClimate not as a principal risk or significant component of a principal risk\nWhere climate is not designated a principal risk (or part of a principal risk) reporting entities must articulate their rationale for this judgement and comply with other relevant risk reporting requirements (i.e., on new or emerging risks).",null,null,"3.7 - 3.13",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A112,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",108,"Has the entity disclosed the relative importance of principal, new or emerging climate-related risks compared both:\na) with each other; and \nb) other non-climate risk?\n\nSubject to a materiality assessment - if material on a comply or explain basis\nEntities may subject this to a materiality assessment except where they are specifically mandated by other reporting requirements (e.g., in legislation, from relevant authorities).\n\nNote: This should include the assumptions used to assess and prioritise risks, including judgements on what is material.\n\nClimate risk may be a standalone risk category or considered within other existing risk categories. Where climate is a significant component of another principal risk, climate information will be material to primary users. Reporting entities should provide relevant information to primary users to understand the impact of climate change on other risks where this is material information.",null,null,3.14,null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A113,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",109,"Requirement: Strategy (a) describe the climate-related risks and opportunities the organisation has identified over the short, medium, and long term.\n\nHas the entity disclosed the climate-related risks and opportunities the organisation has identified over the short, medium, and long term including:\n• the climate-related risks and opportunities that could materially affect the entities finances and their strategy; and \n• the processes used to assess relevant risks and opportunities?\n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\nWhere a materiality assessment is made, the requirement for this disclosure is to consider if climate-related issues are material as a whole rather than whether this single disclosure is material in isolation.\n\nNote: Reporting by sector or geography may be included, further detail is provided in Annex A of the TCFD-aligned disclosure guidance. This reporting should draw from, and link to, existing risk reporting on principal, new and emerging risks. \n\nEntities should describe their short-, medium- and long-term time horizons, considering the useful life of their assets and infrastructure as well as the longer-term nature of climate risks and opportunities. The time horizons should align with the entities existing strategic and business planning time horizons, tailored to the relevant entity-specific factors. Physical risks from long-term climate changes e.g. precipitation, temperature and weather patterns) often evolve over extended periods, and where reporting entities are analysing much longer-term time horizons that may choose to differentiate between longer-term time horizons (for example long-term and very-long-term horizons may provide for better analysis). Short-term horizons may be more appropriate for extreme weather events or transition risks. \n\nBalanced disclosure should focus on climate related opportunities that are material - considering their likelihood, timing and protentional impact on the organisation. The relative significance of climate-related opportunities should be clear to users of the annual report. ",null,null,"3.16 - 3.25",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A114,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",110,"Requirement: Strategy (b) describe the impact of climate-related risks and opportunities on the organisation’s operations, strategy, and financial planning.\n\nHas the entity described the impact of climate-related risks and opportunities on the organisation’s operations/core undertakings, strategy, and financial planning including (if material):\n• how this has impacted areas such as products, services, supply chains, research and development, investments, operations, acquisitions and access to capital (where the information is material);\n• how this influences financial planning, including timeframes and prioritisation, financial performance and position; \n• how the climate-related risks and opportunities are integrated into decision making, including mitigation, adaptation and planning for legacy assets; and\n• how GHG emissions and physical risks are considered in capital planning, including flexibility in reallocating capital to manage emerging climate risks.\n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\nDisclosure under Strategy (b) is mandatory where climate is a principal risk, a significant component of a principal risk or if climate-related issues are material as a whole. However, the entity should then apply a materiality filter and disclose only the information on climate-related risks and opportunties which are material, as a result entities may not always be required to address each bullet listed above even when disclosure under Strategy (c) is required.\n\nNote: Disclosures should reflect the interdependencies for long-term value creation, including where relevant transition plans to a low-carbon economy.  \n\nEntities should apply a materiality filter to when disclosing the impacts of climate-related opportunities, considering likelihood, impact, and exposure.\n\nClimate-related issues should be considered in the context of existing performance reporting, and their impact on the organisation’s wider goals and objectives. Entities may disclose quantified financial information, where practicable and useful, alongside any significant estimates and assumptions that have been used – noting that longer term time horizons are likely to experience higher levels of uncertainty. High-quality disclosure should be open with users on the level of  uncertainty behind any quantitative information and assumptions included in estimates.\n\nThe strategy of government or public sector bodies often extends beyond their operations and assets and entities that are responsible for the provision of public goods and services, or the management of infrastructure, shall consider the associated climate related impacts (where the related information is material). Entities in policy setting or regulatory roles can have a significant influence on the economy, the environment, and people through their activities, and these interventions, and their effectiveness, may be impacted by climate-related issues.  Where deemed material, this information shall be disclosed in the annual report, applying appropriate cross-referencing.",null,null,"3.26 - 3.36",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A115,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",111,"Requirement: Strategy (c) describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.\n\nHas the entity described the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios including:\n• outlining the climate related scenarios and time horizons considered (including a 2°C or lower scenario);\n• the areas where their strategies may be impacted;\n• the potential adaptations to address these risks and opportunities;\n• the effects on financial performance and position; \n• the implications of the policy assumptions, macroeconomic trends, energy paths and technology assumptions in publicly available climate-related scenarios \nto assess the resilience of their strategies; and \n• the critical input parameters, assumptions, and analytical choices related to policy, energy deployment, technology pathways, and timing for the scenarios used.\n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\nWhere a materiality assessment is made, the requirement for this disclosure is to consider if climate-related issues are material as a whole rather than whether this single disclosure is material in isolation.\n\nNote: Where climate is identified as a principal risk (or a significant component of another principal risk), the organisation should test by applying climate scenario analysis  the strategic resilience of the entity to different future plausible climate states. Alternatively, where this is not done, they should explain the non-compliance.",null,null,"3.37 - 3.40",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A116,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",112,"Requirement: Strategy (c) describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.\n\nHas the entity described at least two climate senarios, including a 2°C or lower scenario? \n\nWhere an entity has not adopted the reference periods or pathways provided by the HMT guidance has the reason for this deviation this been explained?\n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\nWhere a materiality assessment is made, the requirement for this disclosure is to consider if climate-related issues are material as a whole rather than whether this single disclosure is material in isolation.\n\nNote: The following requirements relating to Strategy (c) provide further detail on the specific climate scenarios set out in the HMT guidance. \n\nTo enable comparability and simplify implementation of TCFD-aligned disclosure across government and the public sector, the HMT guidance identifies common reference periods and pathways for climate scenario analysis. These are set out in 3.44 - 3.120 of the TCFD-aligned disclosure guidance.\n\nDisclosure under Strategy (c) is required if climate is a principal risk or a significant component of another principal risk. Where disclosure is made it should follow the guidance on reference periods and climate pathways set out by HMT on a comply or explain basis.\n\nReporting entities have the flexibility to set their own range around reference periods to support an analysis of the risks they face. Often a range of 20-30 years centred around a period of interest is used, for example the 2050s may aggregate data from between 2041 - 2060. \n\nAs set out in the following requirements they should consider whether there is a requirement to use a near term, mid-century and/or end of century reference period as set out in the relevant requirements.",null,null,"3.41 - 3.43",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A117,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",113,"Requirement: Strategy (c) describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.\n\nHas the entity used at least three reference periods, including:\n• near term – mandatory for all reporting entities to select one or two reference periods/points.\n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\nWhere a materiality assessment is made, the requirement for this disclosure is to consider if climate-related issues are material as a whole rather than whether this single disclosure is material in isolation.\n\nNote:  \nNear Term - Reporting entities should set their own near-term reference  periods (or points) for climate scenario analysis based on entity-specific factors, including financial planning or the specific transition risks they face (e.g., from policy). These will likely overlap with existing business and strategic planning time horizons. The use of 2030 as a near term horizon aligns with common reference periods.",null,null,"3.44 - 3.55",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A118,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",114,"Requirement: Strategy (c) describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.\n\nHas the entity used at least three reference periods, including:\n• mid-century – mandatory for all reporting entities.\n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\n\nNote: \nMid-Century - The mid-century period (i.e., 2050s) as a common reference period for climate scenario analysis grounded in national and international climate policy communities,  the UN’s Intergovernmental Panel on Climate Change and the UK’s national statutory net zero target of 2050. Most transition risks are expected to manifest themselves on or before 2050 - with government policy enacted to meet statutory net zero commitments. ",null,null,"3.44 - 3.55",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A119,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",115,"Requirement: Strategy (c) describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.\n\nHas the entity used at least three reference periods, including:\n• end of century – mandatory for reporting entities that meet one of the following criteria:\n1. own, manage, regulate or are responsible for significant long-life assets or infrastructure which are significantly affected by climate change; or,\n2. deliver essential public goods and services which are likely to be significantly impacted by climate change; or,\n3. set longer term policy which is, or regulate industries/sectors that are, likely to be significantly impacted by climate change.\n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material and the relevant criteria are met - Comply or explain basis\n\nNote: The requirements for Strategy (c) should be considered together to determine whether the entity has used the reference periods and climate pathways described in the TCFD-aligned disclosure guidance including at least three reference periods including near term, mid-century and end of century (where the relevant criteria are met).\n\nIndustries/sectors likely to be significantly impacted include Banks, Insurance Companies, Asset Owners, Asset Managers, Energy, Transportation, Materials and Buildings and Agricultural Food and Forest Products. \n\nEnd of Century - Most significant physical climate risks are expected to materialise towards the end of the century (2080-2100).",null,null,"3.44 - 3.55",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A120,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",116,"Requirement: Strategy (c) describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.\n\nWhen conducting and disclosing climate scenario analysis using climate pathways has the entity:\n• used the Global Warming Levels (GWLs) set out in the Climate Change Committee's (CCC) Climate Change Risk Assessment (CCRA) methodology, including for CCRA3 the 2⁰C and 4⁰C end of the century temperature rises are applied;\n• stated the GWLs used in the analysis and/or signposted to the methodology applied;\n• used at least one scenario which is consistent with government’s Net Zero policies and commitments;\n• incorporated the influence of government policy and regulation on climate-scenario analysis;\n• where alternative or additional climate scenarios (e.g. alternative transition pathways) are used, explained why; and\n• where alternative transition pathways are explored, caveated sufficiently to avoid the disclosures being read as net zero policy (or pre-empting policy)?\n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\nWhere a materiality assessment is made, the requirement for this disclosure is to consider if climate-related issues are material as a whole rather than whether this single disclosure is material in isolation.\n\nNote: Guidance on this requirement is included in the row below due to length.\n",null,null,"3.56 - 3.107",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A121,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",117,"Note: This item contains guidance to consider when conducting and disclosing climate scenario analysis for the requirement above.\n\nDisclosure under Strategy (c) is required if climate is a principal risk or a significant component of another principal risk. Where disclosure is made it should follow the guidance on reference periods and climate pathways set out by HMT on a comply or explain basis. \n\nThe HMT Application Guidance provides further information on climate pathways in paragraphs 3.56 - 3.84 and alternative pathways in paragraphs 3.85 - 3.107.\n\nA climate scenario is defined by the IPCC as a plausible description of how the future may develop based on coherent and internally consistent assumptions. A climate pathway is a projected trajectory of GHG emissions and temperature changes over time, based on specific assumptions about future policies, technologies, and behaviours. Pathways help illustrate potential outcomes for global warming, typically aligned with targets like limiting temperature rise to 1.5°C or 2°C.\n\nReporting entities must incorporate the influence of government policy and regulation into scenario analysis, with particular attention paid to the mid-century reference period given the government’s 2050 Net Zero target. The government is signed up to the Paris Agreement and UK climate policy aims to hold the increase in the global average temperature to well below 2°C above pre-industrial levels and to pursue efforts to limit the increase to 1.5°C.\n\nWhere organisations are committed to more ambitious net zero targets these should be considered as part of the scenario analysis. Where entities have potentially material exposure to transition risk, they should consider whether exploring low and high transition risk scenarios is useful for users.\n\nScenario analysis may rely on carbon price figures provided by an external scenario source rather than those provided by DESNZ, disclosure should identify and explain where alternative sources are used and confirm that these are assumptions and not government policy. \n\nReporting entities are encouraged to use the most recent CCRA methodology published on the CCC website. \n\nReporting entities will require variety of data inputs for climate scenario analysis (i.e., for models). Official sources should be used where available – for example, Office for National Statistics (ONS) data sets – to drive consistency and comparability.",null,null,"3.56 - 3.107",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A122,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",118,"Requirement: Strategy (c) describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.\n\nHas climate scenario analysis been updated in a suitable time period? \n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\nWhere a materiality assessment is made, the requirement for this disclosure is to consider if climate-related issues are material as a whole rather than whether this single disclosure is material in isolation.\n\nNote:  Disclosure under Strategy (c) is required if climate is a principal risk or a significant component of another principal risk. Where disclosure is made it should follow the guidance on reference periods and climate pathways set out by HMT on a comply or explain basis. \n\nThe HMT application guidance expects scenario analysis will be updated every 5 years - with more frequent updates required where significant changes occur that \naffect the underlying assumptions. Physical and transition risks may be re-assessed on different timelines, as transition risks may require more frequent re-assessment while physical risks may be appropriate to re-assess every 5 years unless there are major changes to operations or assets under control. \n\nEntities with more exposure to climate risks, and/or exposure to risks which may be more affected by geopolitical developments or changes in the global economy, may require more frequent stress testing. As climate scenario analysis is a developing field, entities may also identify the need for re-assessment from monitoring of new scenarios or approaches and may apply judgement in deciding the significance of developments and events indicating existing scenario analysis should be revisited. ",null,null,"3.108 - 3.114",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A123,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Strategy\n\nNEW 2025-26\n",119,"Requirement: Strategy (c) describe the resilience of the organisation’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario.\n\nHas the entity explained the approach to climate scenario analysis and its limitations?\n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\nWhere a materiality assessment is made, the requirement for this disclosure is to consider if climate-related issues are material as a whole rather than whether this single disclosure is material in isolation.\n\nNote:  Disclosure under Strategy (c) is required if climate is a principal risk or a significant component of another principal risk. Where disclosure is made it should follow the guidance on reference periods and climate pathways set out by HMT on a comply or explain basis. \n\nClimate scenario analysis is an iterative process, and entities may start with a qualitative narrative-based approach, before moving to a more quantitative analysis where appropriate as the entities understanding, the models, data availability and granularity all improve. When broader impacts on the economy, the environment and the public are considered, a qualitative analysis may be more appropriate. The approach and its limitations should be described regardless of whether a qualitative or quantitative approach is taken.\n\nThere is considerable uncertainty in climate scenario models, in particular for distant time horizons and annual reports may use ranges or qualitative scales of severity (e.g., likely financial impact, its duration and the relative significance to the organisation).\n\n If third-party providers are used, they should be requested to provide clear explanations of their assumptions and method limitations to support this disclosure.",null,null,"3.115 - 3.120",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A124,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Risk Management\n\nAMENDED 2025-26\n",120,"Requirement: Risk management (a) 'Describe the organisation’s processes for identifying and assessing climate-related risks'\n\nHas the entity described the risk identification and assessment process for climate-related risks, and in doing so described:\n• their risk management processes for identifying and assessing climate-related risks, including a description of  how organisations determine the relative significance of climate-related risks in relation to other risks;\n• their consideration of existing and emerging regulatory requirements related to climate change (e.g., limits on emissions) as well as other relevant factors considered?\n\nAdditionally, has the entity considered disclosing:\n• processes for assessing the potential size and scope of identified climate-related risks and\n• definitions of risk terminology used or references to existing risk classification frameworks used?\n\nMandatory - Comply or explain basis\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance. ",null,null,"4.8 - 4.9",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A125,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Risk Management\n\nAMENDED 2025-26\n",121,"Requirement: Risk management (b) 'Describe the organisation’s processes for managing climate-related risks.'\n\nHas the entity described the risk management process for climate-related risks, and in doing so described:\n• how they make decisions to mitigate, transfer, accept, or control those risks. \n•  their processes for prioritising climate-related risks, including how materiality determinations are made within their organisations.;\n• In describing their processes for managing climate-related risks, organisations should address the risks included in Tables A1.1 and A1.2 in the tab 'TCFD' as appropriate.\n\nMandatory - Comply or explain basis\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance. \n\nNote: The ‘Examples of Climate-Related Risks/Opportunities and Potential Financial Impacts’ (Table A1.1 and A1.2) may be less relevant for certain public sector bodies and do not need to be considered if not relevant.",null,null,"4.10-4.12",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A126,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Risk Management\n\nAMENDED 2025-26\n",122,"Has the entity described risk management processes relating to external risk frameworks?\n\nSubject to a materiality assessment - if material on a comply or explain basis\nEntities may subject this to a materiality assessment except where they are specifically mandated by other reporting requirements (e.g., in legislation, from relevant authorities).\n\nNote: As well as considering internal risk management processes, reporting entities should also consider whether information from external risk frameworks is relevant for their disclosures. The government and the wider UK public sector report against various risk frameworks. These often include climate change as a risk. Identifying, assessing, and leveraging existing risk frameworks will likely aid and improve disclosure. \n\nOther public sector climate risk frameworks include:\n - The government identifies climate change as a risk in the National Risk Register. The Climate Change Committee (CCC) was established under the Climate Change Act 2008 and produces a periodic UK Climate Change Risk Assessment (UKCCRA). The UKCCRA identifies priority risk areas for the UK government to address (including on freshwater, soil health, carbon stores, supply chains, etc).\n - The Department for Environment, Food & Rural Affairs (Defra) publish the National Adaptation Programme (NAP) to respond to UKCCRA’s risks facing the natural environment, infrastructure, people and the built environment, business and industry, local government, and adaptation reporting. \n - Each of the devolved administrations have their own legislation with respect to climate change and are required to develop adaptation plans to respond to the risks (and opportunities) posed by climate change - as identified in the most recent UKCCRA. \n - The CCC independently assess progress toward reducing emissions progress on climate change adaptation plans.",null,null,4.12,null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A127,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Risk Management\n\nAMENDED 2025-26\n",123,"Requirement: Risk management (c) 'Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organisation’s overall risk management.'\n\nHas the entity described how their processes for identifying, assessing, and managing climate-related risks are integrated into their overall risk management?\n\nMandatory - Comply or explain basis\nThese disclosures should be made independently of a materiality assessment, explaining any non-compliance. \n\nNote: Climate risk may be managed alongside existing risk management procedures - without setting bespoke climate-related procedures. Where climate is identified as a principal risk, then bespoke climate-related risk management is more likely. Where climate is not identified a principal risk, the organisation is likely to manage climate related risks in the same way as other risks as part of their overall risk management. Where risk management processes are described in sufficient detail elsewhere in the annual report (e.g., the Governance Statement), the TCFD recommended disclosures should cross-referencing accordingly to avoid duplication.\n\nClimate risk is often an exacerbation of existing strategic risks (e.g., extreme weather, water shortages, etc.). Climate change may make these risks more likely or the related impacts more serious. Hence, climate change risks should not be considered in isolation and should be clearly integrated into the strategy of an organisation. Reporting entities must apply judgement in deciding which risks should be addressed in the TCFD-aligned disclosures and which are considered as other strategic or principal risks. Linkages between related risk disclosures should be explained - making use of cross-referencing where appropriate\n\nThe level of detail should be commensurate with the significance of climate-related risks to the organisation. Entities should ensure the TCFD-aligned disclosures are proportional – considering other risks disclosed in the annual report.",null,null,"4.13 - 4.19",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A128,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Metrics and Targets\n\nAMENDED 2025-26\n",124,"Requirement: Metrics and Targets (a) 'Disclose the metrics used by the organisation to assess climate related risks and opportunities in line with its strategy and risk management process.'\n\nHas the entity provided the key metrics used to measure and manage climate-related risks and opportunities, which may include where relevant and applicable:\n - those described in Tables A1.1 and A1.2 [see TCFD tab]?\n - metrics consistent with the cross-industry or cross-sector categories in Table A2.1 [see TCFD tab]?\n - climate-related risks to water, energy, land use and waste management?\n - metrics used to support scenario analysis and strategic planning, as well as those used to monitor the business environment from a strategic and risk management perspective?\n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\nWhere a materiality assessment is made, the requirement for this disclosure is to consider if climate-related issues are material as a whole rather than whether this single disclosure is material in isolation.\n\nNote: Public sector bodies may find TCFD’s ‘Examples of Climate-Related Risks/Opportunities and Potential Financial Impacts’ (in Table A1.1 and A1.2) less relevant.\n\nFor material climate-related issues, organisations should describe how performance metrics influence remuneration policies where relevant.\n\nMetrics should be provided for historical periods to allow for trend analysis. Where appropriate, organisations should consider providing forward-looking metrics for the cross-industry [and cross-sector], climate-related metric categories consistent with their business planning horizons. In addition, where not apparent, organisations should provide a description of the methodologies used to calculate or estimate climate-related metrics\n\nExamples of key metrics which should be included where material include those related to: GHG emissions, energy, water, physical risk exposures, land use, and investments in climate adaptation and mitigation (particularly those investments addressing potential financial implications of shifting demand, expenditures, asset valuation, and cost of financing). Entities may also consider reporting cross-industry based metrics and those required by other sustainability reporting frameworks such as GGCs for central government. ",null,null,"5.15 - 5.29",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A129,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Metrics and Targets\n\nAMENDED 2025-26\n",125,"Has the entity provided their internal carbon prices as well as climate-related opportunity metrics, where available?\n\nSubject to a materiality assessment - if material on a comply or explain basis\nEntities may subject this to a materiality assessment except where they are specifically mandated by other reporting requirements (e.g., in legislation, from relevant authorities).\n\nNote: Internal carbon price refers to a monetary value on GHG emissions an organisation uses internally to guide its decision-making process in relation to climate change impacts, risks, and opportunities. This represents the external costs of GHG emissions.\n\nThe government uses internal carbon prices ('carbon/emissions values’) to evaluate the impact of GHG emissions on policy and programme appraisals. This represents a monetary value that society places on one tonne of carbon dioxide equivalent (£/tCO2e).  Reporting entities that use internal carbon pricing should provide relevant disclosure in their annual reports - signposting to external frameworks and sources where appropriate. This may include information on how carbon values (or internal carbon prices) are used to appraise and evaluate policies, programmes or projects, as well as the absolute value.",null,null,"5.16, 5.26 - 5.29",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A130,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Metrics and Targets\n\nAMENDED 2025-26\n",126,"Requirement: Metrics and Targets (b) 'Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 GHG emissions, and the related risks.'\n\nHas the entity disclosed their domestic Scope 1 and Scope 2 greenhouse gas (GHG) emissions?\n\nMandatory - Comply or explain basis\nThese disclosures for Scope 1 and Scope 2 emissions should be made independently of a materiality assessment, explaining any non-compliance.\n\nNote: GHG emissions should be calculated in line with the GHG Protocol methodology to allow for aggregation and comparability across organisations and jurisdictions. As appropriate, organisations should consider providing related, generally accepted industry specific GHG efficiency ratios.\n\nCurrently, central government bodies are required to report on emissions, including Scope 1 and 2 GHG emissions. Central government bodies should align their reporting with the Sustainability Reporting Guidance (SRG), ensuring the same underlying methodology is applied.",null,null,"5.30 - 5.33",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A131,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Metrics and Targets\n\nAMENDED 2025-26\n",127,"Requirement: Metrics and Targets (b) 'Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 GHG emissions, and the related risks.'\n\nHas the entity disclosed their:\n - overseas/international Scope 1 and Scope 2 emissions?\n - Scope 3 emissions and related risks?\n\nSubject to a materiality assessment - if material on a comply or explain basis\nDisclosures of Scope 3 emissions may be subject this to a materiality assessment except where they are specifically mandated by other reporting requirements (e.g., in legislation, from relevant authorities).\n\nNote: For entities reporting against Greening Government Commitments (GGCs), this should already have been considered under checklist items 71, 72 and 73 above.\n\nGHG emissions should be calculated in line with the GHG Protocol methodology to allow for aggregation and comparability across organisations and jurisdictions. As appropriate, organisations should consider providing related, generally accepted industry specific GHG efficiency ratios.\n\nAt present, disclosure of further categories of Scope 3 GHG emissions are not required in annual reports and accounts (except where this information is deemed material). However, central government bodies may choose to report on other GHG emissions scopes or sources.",null,null,"5.30 - 5.33",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A132,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Metrics and Targets\n\nAMENDED 2025-26\n",128,"Has the entity provided their GHG emissions and associated metrics for historical periods to allow for trend analysis?\n\nMandatory - Comply or explain basis\nWhere metrics are disclosed either because they are mandatory or because they have been assessed as material, the related historical data should also be provided on a comply or explain basis.",null,null,5.31,null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A133,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Metrics and Targets\n\nAMENDED 2025-26\n",129,"Has the entity provided a description of: \n - the methodologies used to calculate or estimate the metrics associated with GHG emissions;\n - confirmation whether these methodologies are in accordance with the GHG Protocol methodology;\n - the reporting boundaries, highlighting any changes in the basis of reporting?\n\nMandatory - Comply or explain basis\nWhere metrics are disclosed either because they are mandatory or because they have been assessed as material, the related information should also be provided on a comply or explain basis.\n\nNote: Where organisations align their methodology or reporting boundary with an existing reporting framework (e.g., GGCs for central government) then simply stating this alignment is sufficient.\n\nAs there is significant scope for judgement in determining boundaries and which emissions are included, organisations should explain these decisions clearly. This information is expected to be more material where these metrics underpin a major policy or strategy",null,null,"5.31, 5.35 - 5.38",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A134,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Metrics and Targets\n\nAMENDED 2025-26\n",130,"Where an entity optionally chooses to report further Scope 3 emissions have they met the following requirements:\n - clearly identified which emissions categories are included;\n - ensured this is understandable, including by providing historical data?\n\nSubject to a materiality assessment - if material on a comply or explain basis\nEntities may subject this to a materiality assessment except where they are specifically mandated by other reporting requirements (e.g., in legislation, from relevant authorities).\n\nNote: Entities may voluntarily report on Scope 3 Emissions, but these disclosures are only required where material. ",null,null,"5.40",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A135,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Metrics and Targets\n\nAMENDED 2025-26\n",131,"Where Scope 3 emissions are deemed to be material to primary users, but not disclosed in the annual report has the reporting entity updated their TCFD Compliance Statement, detailing the reason for the omission and setting out the expected timeframe for their inclusion?\n\nSubject to a materiality assessment - if material on a comply or explain basis\nEntities may subject this to a materiality assessment except where they are specifically mandated by other reporting requirements (e.g., in legislation, from relevant authorities).\n\nWhere the information on Scope 3 emissions is deemed to be material, the reporting in the Compliance Statement where this has been omitted will also be material - and so non compliance should be explained in this situation.",null,null,5.41,null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A136,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Metrics and Targets\n\nAMENDED 2025-26\n",132,"Requirement: Metrics and Targets (c) 'Describe the targets used by the organisation to manage climate related risks and opportunities and performance against target.'\n\nHas the entity described their key climate-related targets used by the organisation to manage climate related risks and opportunities and performance including:\n - describing their key climate-related targets including those related to GHG emissions, water usage and energy consumption, aligning where relevant with the cross-industry [and cross-sector] climate-related metric categories: GHG Emissions, Transition Risks, Physical Risks, Climate-Related Opportunities, Capital Deployment, Internal Carbon Prices and Remuneration. (see Table B.3 in Annex B or on the tab TCFD)\n - describing their key climate-related targets in line with relevant regulatory or market goals;\n - whether the target is absolute or intensity-based; \n - time frames over which the target applies; \n - base year from which progress is measured; \n - key performance indicators used to assess progress against targets; and\n - For medium- or long-term targets, associated interim targets where available. \n\nMandatory if climate is a principal risk, a significant component of another principal risk or is otherwise material - Comply or explain basis\nWhere a materiality assessment is made, the requirement for this disclosure is to consider if climate-related issues are material as a whole rather than whether this single disclosure is material in isolation.\n\nNote: If not clear, organisations should provide a description of the methodologies used to calculate targets and measures.\n\nOrganisations should provide fair, balanced, and understandable commentary on climate and sustainability-related performance, detailing organisational activities and other factors that have led to significant movements. ",null,null,"5.42 - 5.44",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A137,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"TCFD-aligned disclosures - Metrics and Targets\n\nAMENDED 2025-26\n",133,"Where the entity deems it relevant, has information been provided on broader policy and outcomes?\n\nSubject to a materiality assessment - if material on a comply or explain basis\nEntities may subject this to a materiality assessment except where they are specifically mandated by other reporting requirements (e.g., in legislation, from relevant authorities).\n\nNote: When determining what information to include in annual reports, preparers must consider both financial materiality with respect to their accounts and the significance of broader impacts on the organisation’s current and future performance with respect to their objectives and strategy. Related disclosures for broader impacts and outcomes should provide a balanced view, noting these are often more challenging to measure and assess.\n\nWhere information on broader policy and outcomes is relevant, its significance and ability to meet the primary user’s needs must be considered. Summarising this information and signposting to external reports may be more useful.\n\nDisclosures related to broader considerations should be clearly separated from disclosures on entity-level operational impacts.\n\nOrganisations are encouraged to consider climate adaptation and resilience, as well as climate change avoidance, when considering Metrics and Targets. This will form a significant component of government’s response to climate change.",null,null,"5.10 - 5.14",null,"TCFD-aligned disclosure Application Guidance",null,{"$f":"VLOOKUP(A138,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Mandatory Requirements\n\nNEW 2025-26",134,"In making SRG and TCFD-aligned sustainability disclosures, has the entity disclosed the material financial and non-financial information needed to understand their performance and accountability, and avoided excessive immaterial content?\n\nNote: A materiality filter is used to determine which information – financial, performance or sustainability-related - is significant enough to be disclosed, based on its potential to influence the decisions of primary users. Immaterial content should be included where it relates to a minimum reporting requirement not subject to a materiality assessment.\n\nWhere an entity’s operations, financial planning or strategy are significantly impacted by sustainability topics and/or these topics represent a principal risk (or significant component of a principal risk) for the organisation, related information will be material for primary users. \n\nWhere an entity’s policy, regulatory or legislative remit is heavily influenced by or has a significant influence on climate or sustainability, then there is likely to be an impact on the organisation’s wider strategy, and thus the related information is likely to be material.\n\nFurther guidance on the use of selective and focused information (avoiding immaterial information) is provided in Appendix A 1.44 - 1.47.",null,null,"Appendix A - 1.2 - 1.13",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A139,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Mandatory Requirements\n\nNEW 2025-26",135,"In making SRG and TCFD-aligned sustainability disclosures, where the entity uses information from a different reporting period to the financial reporting period covered has the entity:\n - Clearly explained the reporting period used, with the relevant time period stated;\n - Provided the most recent available data?\n\nMandatory - Comply or explain basis\n\nNote: Sustainability information should align with the financial reporting period (1 April to 31 March) for information related to the entities own operations unless exceptional circumstances apply. \n\nInformation from policy teams or along the value chain may not follow the same timeframe - for example, UK Strategic Carbon Budgets use calendar years, and Scope 3 reporting may reflect embodied carbon. ",null,null,"Appendix A - 1.14 - 1.16",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A140,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Mandatory Requirements\n\nAMENDED 2025-26",136,"In making SRG and TCFD-aligned sustainability disclosures, has the entity provided prior year sustainability data?\n\nMandatory - Comply or explain basis\n\nNote: The relevant period to provide data on may be, for example, three to five years as reported information becomes available.\n\nPrior period comparative information should not go beyond the baseline year.",null,null,"Appendix A - 1.17, 1.21",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A141,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Mandatory Requirements\n\nAMENDED 2025-26",137,"In making SRG and TCFD-aligned sustainability disclosures, has the entity made clear which years have been set as the baseline?\n\nMandatory - Comply or explain basis\n\nNote: Baselining establishes a reference point against which progress can be measured over time and targets can be assessed. Where external cross-sector frameworks (e.g., Greening Government Commitments (GGCs) for central government) are being used, the same baseline year should generally be applied for comparability.",null,null,"Appendix A - 1.19",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A142,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Mandatory Requirements\n\nNEW 2025-26",138,"In making SRG and TCFD-aligned sustainability disclosures, where the reporting boundary used for sustainability information differs from the financial reporting boundaries, has this been explained?\n\nMandatory - Comply or explain basis\n\nNote: An entity’s own operational boundary for sustainability reporting typically includes the assets on their balance sheet and their operations. This aims to match, in principle, the entity’s financial reporting boundary, in line with IFRS Accounting Standards adapted and interpreted in the FReM. This provides comparability and in turn supports transparency and accountability.\n\nDifferences in reporting boundaries may in some cases have been explicitly permitted or required by the relevant authority. For example, NHS bodies reporting under NHS England, and DfE reporting on behalf of Schools.",null,null,"Appendix A - 1.27 - 1.29",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A143,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Mandatory Requirements\n\nAMENDED 2025-26",139,"In making SRG and TCFD-aligned sustainability disclosures, has the relevant disclosure been included within the performance report either:\n - within the performance overview/analysis section;\n - incorporated into the sustainability reporting section; or \n - as a new section.\n\nMandatory - Comply or explain basis\n\nNote: Sustainability reporting forms a component of the performance analysis – refer to Chapter 5 of the FReM. Reporting entities may also choose to include related-information elsewhere in the Annual Report - either by making use of cross-referencing or signposting.\n\nPrior period comparative information should not go beyond the baseline year.\n\nApplying HMT guidance does not override existing reporting requirements imposed by statute, regulation or other authority - either as part of an integrated report (e.g., within the performance report) or a separately published report.",null,null,"Appendix A - 2.8 - 2.10",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A144,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Mandatory Requirements\n\nAMENDED 2025-26",140,"\nIn making SRG and TCFD-aligned sustainability disclosures, where an entity has not provided disclosure required in a 'comply or explain' scenario (including disclosure of material topics or information) has the entity explained the gap, the reason for non-disclosure, and any plans to address this in future reporting periods?\n\nMandatory - In applying the Comply and Explain basis to disclosure entities must disclose where they have not complied with the requirements to report material information\n\nNote: In applying both SRG and TCFD-aligned guidance, all reporting entities (above the de minimis threshold) shall comply with minimum reporting requirements. For material topics or information, all reporting entities shall comply or explain instances of non-compliance. \n\nSome sustainability topics may be material to the organisation, even where no minimum requirement applies. In such cases, entities should still consider whether disclosure is necessary to meet user needs. However, where an entity chooses to report voluntarily against this guidance, it is not required to explain non-compliance with recommended disclosures.\n\nGaps in disclosure may arise, for example, because data is unavailable or disclosure is impractical, due to legal or regulatory constraints, commercial sensitivity, significant uncertainty, or other limitations.\n\nIn all cases, explanations of non-compliance shall provide sufficient detail to support understanding and maintain accountability. ",null,null,"Appendix A - 2.20 - 2.22",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A145,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Mandatory Requirements\n\nAMENDED 2025-26",141,"In making SRG and TCFD-aligned sustainability disclosures, in the rare circumstances where cost is the reason given for non-compliance with disclosure required in a 'comply or explain' scenario, does the explanation include enough details to allow a user to understand why compliance, in that instance, would not give value for money?\n\nMandatory - In applying the Comply and Explain basis to disclosure entities must disclose where they have not complied with the requirements to report material information\n\nNote: Public sector bodies may face practical barriers to full compliance, such as limited resources, expertise, capacity, or data availability. These challenges should be balanced with the principles set out in Managing Public Money, including value for money. If cost is cited as a reason for non-compliance, the explanation should set out why meeting a particular requirement would not represent value for money, with reference to that specific requirement—not the framework as a whole.",null,null,"Appendix A - 2.23",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A146,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Mandatory Requirements\n\nNEW 2025-26",142,"In making SRG and TCFD-aligned sustainability disclosures, where an annual report uses a Compliance Statement or Summary (required in the TCFD Application Guidance) has this been extended to explain non-compliance with minimum requirements or material information for sustainability reporting? \n\nMandatory - In applying the Comply and Explain basis to disclosure entities must disclose where they have not complied with the requirements to report material information \n\nNote: It is mandatory to explain non-compliance where disclosure is required on a 'comply or explain' basis, and this explanation should be included in the Compliance Statement or Summary where one is provided. ",null,null,"Appendix A - 2.24",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A147,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nNEW 2025-26",143,"In making SRG and TCFD-aligned sustainability disclosures, has the entity disclosed whether sustainability information is used by those charged with governance in their role, to support users to understand management decisions?\n\nSubject to a materiality assessment - if material on a comply or explain basis",null,null,"Appendix A - 1.10",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A148,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nAMENDED 2025-26",144,"In making SRG and TCFD-aligned sustainability disclosures, have changes to the base year or other material changes to the way sustainability-related information is reported been disclosed?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: Where a base year is used as a basis of performance monitoring, the base year data should be updated and reported in line with changes in accounting policies and boundaries. Where material changes occur, prior-year figures should be updated and explained. \n\nExamples of circumstances which may have a material impact on the way sustainability-related information is reported, or on the method of calculation, include where organisations undergo strategic restructuring, disclose previously omitted non-financial reporting data, or changes its accounting policy or boundary, there could be a material impact on the way sustainability-related information is reported, or on the method of calculation.\n\nDisclosure of these circumstances, other than changes in the base year, may be made in the Annual Report, or on the organisation's website or similar.",null,null,"Appendix A - 1.18, 1.22",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A149,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nAMENDED 2025-26",145,"In making SRG and TCFD-aligned sustainability disclosures, has the entity provided an explanation where they are unable to report for their group?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: Sustainability and climate-related information should provide a holistic view across a group, considering the not only the operations but also its principal sustainability and climate-related risks (from the point of view of the reporting entity). For example, central government departments should apply their own  risk appetite and risk management procedures to determine the relative significance of climate-related risks to the group.\n\nFurther guidance is provided on quantitative metrics in the requirements below.",null,null,"Appendix A - 1.48 - 1.49",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A150,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nAMENDED 2025-26",146,"In making SRG and TCFD-aligned sustainability disclosures, where the reporting boundary used for sustainability information is not at individual entity level, has a clear explanation of this been provided for both quantitative and qualitative information?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: Where disclosure requirements are quantitative in nature (e.g., metrics and targets, impacts of climate on financial planning, performance and position, etc.), the default position is for the reporting boundary to be set at an entity level - aligning with the operational boundaries used in financial reporting. However, where climate and sustainability policies and targets are set and managed at a group level, the associated metrics may (and often should) also be reported at a group level. Furthermore, quantitative information on the wider group may be appropriate, where there is a significant impact on the reporting entity (e.g., for future funding).\n\nWhere existing reporting frameworks consolidate information and use estimates based on group level data, entity-level reporting may not be feasible. \n\nAn explanation of the boundary used should be provided where this is not at the individual entity level.",null,null,"Appendix A - 1.50 - 1.53",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A151,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nAMENDED 2025-26",147,"In making SRG and TCFD-aligned sustainability disclosures for a group, has the reporting:\n - clearly stated which bodies are included or excluded;\n - noted any non-compliance with minimum requirements (for example where a smaller group body is below a de minimis threshold so does not collect data); and\n - explained how any material gaps will be addressed in future?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: De minimis thresholds in sustainability reporting remove mandatory minimum requirements for smaller ALBs. However, these small entities are still required to assess whether material sustainability or climate-related information exists in their specific context. Group entities may be included in other data collection returns under different frameworks (e.g. GGCs apply lower thresholds based on FTEs or floor space).\n\nEntities preparing consolidated reports should assess the materiality of excluded subsidiaries and, where necessary, implement data collection procedures to address material gaps.\n\nIt may be good practice to distinguish sustainability information from a department’s own operations and that of other entities in the group.",null,null,"Appendix A - 1.54 - 1.56",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A152,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nAMENDED 2025-26",148,"In making SRG and TCFD-aligned sustainability disclosures, where sustainability, environmental, or climate-related targets or KPIs have been set and are either material to the primary user or are a minimum requirement, has performance against them been reported including a clear commentary on whether performance is improving or deteriorating?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: If performance has already been published elsewhere, an overview of performance with a link to the details is acceptable.",null,null,"Appendix A - 1.66",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A153,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nAMENDED 2025-26",149,"In making SRG and TCFD-aligned sustainability disclosures, has the entity reported progress against strategic objectives, policies or targets including:\n - the target, baseline, current and past performance;\n - and both direct and indirect impacts?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: Where material entities should report progress against their relevant strategic objectives, policies or targets -  at entity, departmental, or government level - including climate policies, sustainability enablers, and groupwide targets.",null,null,"Appendix A - 1.68",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A154,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Mandatory Requirements\n\nAMENDED 2025-26",150,"In making SRG and TCFD-aligned sustainability disclosures, does the annual report clearly distinguish between ‘targets’, ‘commitments’, ‘pledges, ‘goals’, ‘aims’, and ‘ambitions’, explaining which of these policies they have actively pursued and included in organisational plans and budgets. \n\nSubject to a materiality assessment - if material on a comply or explain basis",null,null,"Appendix A - 1.70",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A155,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nAMENDED 2025-26",151,"Where the entity is subject to separate entity-level sustainability related reporting requirements and uses existing information to fulfil TCFD aligned disclosure requirements, has it explained differences in the boundaries, scope and time period of information used and cross-referenced where appropriate (including to information in external reports or publications)?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: Care should be taken over the scope, boundaries and time period of the information used – ensuring the disclosures are useful and any differences (e.g., on frequency, boundaries) are appropriately explained. Reporting entities are encouraged to align with existing frameworks for comparability and consistency everywhere that is possible, relevant and useful to users.\n\nWhere existing information (in annual reports) aligns closely with the climate and sustainability reporting requirements, reporting entities should apply judgement in deciding whether the requirement has already been met - cross-referencing to existing elements of the annual report as appropriate (e.g., content in the Corporate Governance Report may support disclosures for TCFD Governance related disclosures). Concise reports, which focus on the needs of the primary user and avoid unnecessary or duplicative information, improve overall effectiveness\n\nWhere cross-referencing is used, the entity may wish to explain the nature of the relationship or interdependency, rather than just highlighting the existence of the relationship or interdependency.\n\nIf relevant (but not integral) information is covered in external reports, entities need not duplicate and may instead signpost accordingly. This approach is beneficial where entities prepare additional reports for specific purposes (e.g., officer responsibilities, annual reports and accounts for funds), provided all relevant material information is addressed within the Annual Report itself. ",null,null,"Appendix A - 2.11 - 2.18",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A156,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nAMENDED 2025-26",152,"In making SRG and TCFD-aligned sustainability disclosures, where information is not available to populate the minimum reporting requirements has the entity:\n - Provided an estimate, and explained this; or\n - Where a robust estimate cannot be calculated, and this results in a material omission, provided an explanatory note, including what plans are in place to improve data collection.\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: For large contracting organisations, the capture of sustainability information may present difficulties. Where gaps in information exist as a result of the reliance on information provided by third parties, these shall be recognised and explained alongside any proposals for bridging the gap in future (e.g., conditions in contracts in future procurement).",null,null,"Appendix A - 2.26 - 2.28 3.5",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A157,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nNEW 2025-26",153,"In making SRG and TCFD-aligned sustainability disclosures, has the comparative information on sustainability been restated and a clear explanation provided where there are:\n - material changes to the way information is reported (e.g. Machinery of Government changes); or\n - material errors or omissions identified?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: The materiality concept should be applied only to support a fair presentation of information, not to justify omitting required disclosures. Where data is incomplete, the issue should be noted in the narrative, with a link to further detail (e.g., on the organisation’s website).\n\nPrior period comparative information should not go beyond the baseline year.\n\nThere may be changes that have a material impact on the way information is reported (e.g., Machinery of Government changes). When these changes happen, prior-year figures shall be re-stated, where data is available, using the new policy or boundary for comparative purposes. \n\nWhere errors or omissions result in a material change to previously published figures, prior-year data shall be restated in the annual report and accounts with a clear explanation. ",null,null,"Appendix A - 2.29 - 2.31",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A158,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nNEW 2025-26",154,"In making SRG and TCFD-aligned sustainability disclosures, where information from third parties is used but the quality is subject to uncertainty has the entity disclosed the limitations of the data and outlined any steps which will be taken to improve data quality in future reporting periods?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: Relevant third party data providers may include landlords for leased property, refuse contractors for waste, utility suppliers for reporting finite resource use and travel providers and agenda for carbon travel data.",null,null,"Appendix A - 3.3",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A159,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Sustainability",null,"Sustainability Appendix A - Subject to Materiality\n\nNEW 2025-26",155,"In making SRG and TCFD-aligned sustainability disclosures, where information from outside the entity's control is used which is subject to estimation uncertainty has the entity disclosed the use of estimation?\n\nSubject to a materiality assessment - if material on a comply or explain basis\n\nNote: Information outside an entity's control may include information on the value chain.\n\nWhere this introduces estimation uncertainty, bodies should clearly disclose the basis of estimation.\n\nBest practice disclosure considers where possible providing sensitivity analysis, and using \naccessible analogies (e.g. comparing embodied carbon to capital spend) to support user understanding.",null,null,"Appendix A - 3.4",null,"Appendix A - Sustainability Reporting Concepts, Principles and Foundations",null,{"$f":"VLOOKUP(A160,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","The Accountability Report",null,null,null,null,null,null,null,null,"Yes"]
["Required","P","Accountability Report",156,"Required sections of the Accountability Report\nDoes the Accountability Report contain the following three sections?\na) Corporate Governance Report\nb) Remuneration and Staff Report\nc) Parliamentary Accountability and Audit Report\n\nGuidance on the Accountability Report (FReM 6.1.1 - 6.1.5): The purpose of the accountability section of the annual report is to meet key accountability requirements to Parliament, who are the primary user of the annual report and accounts. \n\nThe requirements of the accountability report are based on the matters required to be dealt with in a directors’ report, as set out in Chapter 5 of Part 15 of the Companies Act 2006 and Schedule 7 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 (SI 2008/410), and in a director’s remuneration report, as set out in Chapter 6 of Part 15 of that Act and Schedule 8 to SI 2008/410. \n\nThe requirements of the Companies Act 2006 have been adapted for the public sector context and only need to be followed by entities which are not companies to the extent that they are incorporated into this Manual. \n\nUK central government departments are also required to follow annual guidance on reporting requirements promulgated by HM Treasury through Public Expenditure System (PES) papers.",null,null,"FReM 6.3.1",{"$f":"IF(ISBLANK(H162),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H162,'Link libraries'!$B:$B,0),4),H162))","v":"FReM 6.3.1"},null,null,{"$f":"VLOOKUP(A162,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Accountability Report",157,"Has the entity provided short overview of these sections and explained how they contribute to the entity’s accountability to parliament and best practice with corporate governance norms and codes?",null,null,"FReM 6.3.2",{"$f":"IF(ISBLANK(H163),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H163,'Link libraries'!$B:$B,0),4),H163))","v":"FReM 6.3.2"},null,null,{"$f":"VLOOKUP(A163,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Accountability Report",158,"Marking of sections as subject to audit\nHave the following (and only the following) elements of the Accountability Report been clearly marked as subject to our audit opinion?\na) For departments financed through the UK Government or Northern Ireland Assembly Estimates process, the Statement of Outturn against Parliamentary Supply and supporting notes, including any notes reported in an annex to the financial statements\nb) Regularity of expenditure;\nc) Disclosures on parliamentary accountability as detailed in 6.7.1 of the FReM (except 6.7.1(g) and 6.7.1(h))\ne) Single total figure of remuneration for each minister and director;\nf) CETV disclosures for each minister and director;\ng) Payments to past directors, if relevant;\nh) Payments for loss of office, if relevant;\ni) Fair pay disclosures;\nj) Exit packages, if relevant; and\nk) Analysis of staff numbers and costs.\n\nThese sections are identified within the FReM disclosure guides with the note \"This disclosure should be marked as Audited.\".",null,null,"FReM 6.2.1",{"$f":"IF(ISBLANK(H164),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H164,'Link libraries'!$B:$B,0),4),H164))","v":"FReM 6.2.1"},null,null,{"$f":"VLOOKUP(A164,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Accountability Report",159,"Has the Accountability Report been signed and dated by the Accounting Officer (or CEO)?",null,null,"FReM 6.2.2",{"$f":"IF(ISBLANK(H165),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H165,'Link libraries'!$B:$B,0),4),H165))","v":"FReM 6.2.2"},null,null,{"$f":"VLOOKUP(A165,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Accountability Report\n\n",160,"Where an entity is subject to a machinery of government change accounted for using merger accounting, has information in the accountability report been restated when merger accounting is applied and where prior year comparative information is required?\n\nNote: An exception is applied to FReM paragraph 6.2.1h. covering fair pay ratios.",null,null,"FReM 9.1.10",{"$f":"IF(ISBLANK(H166),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H166,'Link libraries'!$B:$B,0),4),H166))","v":"FReM 9.1.10"},null,null,{"$f":"VLOOKUP(A166,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Corporate Governance Report",161,"Does the Corporate Governance Report contain the following three sections?\na) the Directors' Report\nb) the Statement of Accounting Officer's Responsibilities\nc) the Governance Statement\n\nNote: The purpose of the corporate governance report is to explain the composition and organisation of the entity’s governance structures and how they support the achievement of the entity’s objectives.",null,null,"FReM 6.4.2",{"$f":"IF(ISBLANK(H167),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H167,'Link libraries'!$B:$B,0),4),H167))","v":"FReM 6.4.2"},null,null,{"$f":"VLOOKUP(A167,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",162,"Does the Directors' Report include all the mandatory elements, or a cross-reference to them elsewhere within the annual report and accounts? (see below for the detailed requirements)",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H168),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H168,'Link libraries'!$B:$B,0),4),H168))","v":"FReM 6.4.3"},null,null,{"$f":"VLOOKUP(A168,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",163,"Leadership\n[For departments]\n(a) The ministerial titles and names of all ministers who had responsibility for the department during the year\n(b) The name of the person occupying the position of the permanent head of the department\n\n[For reporting entities other than Departments]\n(c) The names of the chairman and chief executive unless disclosed elsewhere in the annual report",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H169),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H169,'Link libraries'!$B:$B,0),4),H169))","v":"FReM 6.4.3"},"FReM 6.4.3 (a-c)",null,{"$f":"VLOOKUP(A169,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",164,"Composition of the management board\n(d) Has the composition of the management board (including advisory and non-executive members) having authority or responsibility for directing or controlling the major activities of the entity during the year been disclosed?\n\nNote: This means those who influence the decisions of the entity as a whole rather than the decisions of individual directorates or sections with the reporting entity;",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H170),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H170,'Link libraries'!$B:$B,0),4),H170))","v":"FReM 6.4.3"},"FReM 6.4.3 (d)",null,{"$f":"VLOOKUP(A170,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",165,"Register of interests\n(e) Have details of company directorships and other significant interests held by members of the management board which may conflict with their management responsibilities been disclosed? \n\nNote: \ni) For entities applying the Corporate governance code in central government departments: code of good practice (\"The Code\") this disclosure is required to be made in the governance statement in the format shown in the 'Disclosure of interests' sheet. \nii) For other entities, where a Register of Interests is available online, a web link may be provided instead of a detailed disclosure in the annual report.",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H171),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H171,'Link libraries'!$B:$B,0),4),H171))","v":"FReM 6.4.3"},"PES (2026) 01 24.1-24.4\nFReM 6.4.3 (e)",null,{"$f":"VLOOKUP(A171,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",166,"Personal data related incidents\n(f) Has information on personal data related incidents formally reported to the Information Commissioner’s Office (ICO) been provided?",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H172),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H172,'Link libraries'!$B:$B,0),4),H172))","v":"FReM 6.4.3"},"FReM 6.4.3 (f)",null,{"$f":"VLOOKUP(A172,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Directors Report",167,"PES papers\n(g) Has the entity provided any other disclosures as promulgated by HM Treasury through PES papers? (all reporting entities)\n\nNote:  Requirements from the extant PES paper on 'Guidance on preparation of annual reports and accounts' are included in this checklist. Teams should be aware that HM Treasury do sometimes publish additional PES papers which amend or add to these requirements after publication of the disclosure checklists. ",null,null,"FReM 6.4.3",{"$f":"IF(ISBLANK(H173),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H173,'Link libraries'!$B:$B,0),4),H173))","v":"FReM 6.4.3"},"FReM 6.4.3 (g)",null,{"$f":"VLOOKUP(A173,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Statement of Accounting Officer's Responsibilities",168,"Has a Statement of Accounting Officer's responsibilities been provided, which explains the responsibilities of the Accounting Officer or Chief Executive of the entity?\n\nNote: Model examples of Statements of Accounting Officer’s responsibilities are provided in Annex 1 of the FReM",null,null,"FReM 6.4.4",{"$f":"IF(ISBLANK(H174),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H174,'Link libraries'!$B:$B,0),4),H174))","v":"FReM 6.4.4"},"FReM Annex 1",null,{"$f":"VLOOKUP(A174,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Statement of Accounting Officer's Responsibilities",169,"Does the Statement of Accounting Officer's Responsibilities include:\n(a) Confirmation that as far as they are aware, there is no relevant audit information of which the entity’s auditors are unaware\n(b) Confirmation that the Accounting Officer has taken all the steps that they ought to have taken to make themselves aware of any relevant audit information and to establish that the entity’s auditors are aware of that information.\n \n",null,null,"FReM 6.4.5",{"$f":"IF(ISBLANK(H175),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H175,'Link libraries'!$B:$B,0),4),H175))","v":"FReM 6.4.5"},null,null,{"$f":"VLOOKUP(A175,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Statement of Accounting Officer's Responsibilities",170,"(c) Confirmation that the annual report and accounts as a whole is fair, balanced and understandable\n(d) Confirmation that they take personal responsibility for the annual report and accounts and the judgments required for determining that it is fair, balanced and understandable?\n",null,null,"FReM 6.4.6",{"$f":"IF(ISBLANK(H176),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H176,'Link libraries'!$B:$B,0),4),H176))","v":"FReM 6.4.6"},null,null,{"$f":"VLOOKUP(A176,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement",171,"Has the client prepared a Governance Statement in accordance with the guidance issued by the relevant authorities? \n\nNote: For central government this is normally Managing Public Money (including Annex 3.1) but may also include: \n• Scottish Public Finance Manual\n• Managing Welsh Public Money\n• Managing Public Money Northern Ireland\n• The Annual Governance Statement\n• Rough Guide for Practitioners (CIPFA Finance Advisory Network)\n• Annual guidance issued by the Department of Health and Social Care and NHS Improvement\n\nWhere a reporting entity includes in its published annual report and accounts financial statements relating to several reportable activities, the reporting entity need only include a single governance statement. \n",null,null,"FReM 6.4.7",{"$f":"IF(ISBLANK(H177),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H177,'Link libraries'!$B:$B,0),4),H177))","v":"FReM 6.4.7"},null,null,{"$f":"VLOOKUP(A177,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement\n\nNEW 2025-26",172,"Has the entity disclosed within the Governance Statement that it has complied with the main principles of The Orange Book: Management of Risk, or otherwise clearly explained the reasons for any departures?\n\nNote - This is a required disclosure where the entity follows Manging Public Money.",null,null,"MPM A 3.1.10",null,"MPM A 3.1.10",null,{"$f":"VLOOKUP(A178,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",173,"(a) Does the statement acknowledge and explain responsibilities for risk management and internal control systems and for reviewing their effectiveness?",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H179),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H179,'Link libraries'!$B:$B,0),4),H179))","v":"FReM 6.4.8"},"FReM 6.4.8 (a)",null,{"$f":"VLOOKUP(A179,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",174,"(b) Does the statement acknowledge and explain the ongoing process and structures used to identify, evaluate and manage the principal and emerging risks faced, with cross-references to the performance report where appropriate?\n\nNote: This and the other minimum requirements regarding risk management are different to that outlined in FReM 5.4.4 b) of this Manual, which is concerned with outlining risks that have or will affect performance, whether these have hindered the entity in achieving its objectives and how these risks have been mitigated.  Cross referencing can help link these two distinct aspects of reporting. ",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H180),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H180,'Link libraries'!$B:$B,0),4),H180))","v":"FReM 6.4.8"},"FReM 6.4.8 (b)",null,{"$f":"VLOOKUP(A180,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",175,"(c) Does the statement acknowledge and explain that the systems have been in place for the year under review and up to the date of approval of the annual report and accounts?",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H181),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H181,'Link libraries'!$B:$B,0),4),H181))","v":"FReM 6.4.8"},"FReM 6.4.8 (c)",null,{"$f":"VLOOKUP(A181,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management\n\nAMENDED 2025-26",176,"(d) Does the statement acknowledge and explain the main features [of the risk management and internal control systems] that support regular monitoring, evaluation, review and assurance?",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H182),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H182,'Link libraries'!$B:$B,0),4),H182))","v":"FReM 6.4.8"},"FReM 6.4.8 (d)",null,{"$f":"VLOOKUP(A182,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",177,"(e) Does the statement acknowledge and explain: \ni) the process applied in reviewing the effectiveness of the system of risk management and internal control; and\nii) what actions have been or are being taken to remedy any significant failings or weaknesses?\n\nNote: Where this information has been disclosed elsewhere in the annual report and accounts, a cross-reference to where that information can be found will suffice. ",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H183),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H183,'Link libraries'!$B:$B,0),4),H183))","v":"FReM 6.4.8"},"FReM 6.4.8 (e)",null,{"$f":"VLOOKUP(A183,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Minimum requirements  regarding risk management",178,"(f) Does the statement acknowledge and explain: \ni) the extent to which arrangements comply with requirements for specific sectors and jurisdictions governed by the relevant authorities, such as the central government Corporate Governance Code and the Orange Book; and\nii) any departures from those requirements?",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H184),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H184,'Link libraries'!$B:$B,0),4),H184))","v":"FReM 6.4.8"},"FReM 6.4.8 (f)",null,{"$f":"VLOOKUP(A184,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Additional requirements where information is not reported in the annual report due to unreliability",179,"(g) In exceptional cases where information is not reported as it is not accurate or reliable enough to be useful or is not collected, does the annual report:\ni) acknowledge this fact; \nii) identify the steps that are being taken to improve data collection and disclosure; and\niii) outline when reliable data will be made available?",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H185),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H185,'Link libraries'!$B:$B,0),4),H185))","v":"FReM 6.4.8"},"FReM 6.4.8 (g)",null,{"$f":"VLOOKUP(A185,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Governance Statement - Assurance",180,"As well as the minimum requirements above, does the governance statement assess how assurance is gained by the Board and Accounting Officer of an entity?\n\nNote: Entities should also make clear links and cross-reference to the Accounting Officer System Statement where they have one, including narrative explanation where appropriate.\n\n[For Departments] DAO 01/17 introduced a requirement for Principal Accounting Officers to produce Accounting Officer System Statements alongside their Annual Report and Accounts. The AOSS stands alongside the governance statement of the department's annual report and accounts but its focus is different. It is not intended to replace or repeat the necessary assurance information given there. Smaller departments and non-ministerial departments may include the AOSS requirements in the Governance Statement section of their Annual Reports rather than in a separate report.\n\n",null,null,"FReM 6.4.10",{"$f":"IF(ISBLANK(H186),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H186,'Link libraries'!$B:$B,0),4),H186))","v":"FReM 6.4.10"},"DAO 01/17: Accounting Officer System Statements",null,{"$f":"VLOOKUP(A186,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required",null,"Governance Statement - MPM Requirements\n\nNEW 2025-26",181,"Does the Governance Statement include the following essential features set out in MPM box A3.1a:\n(a) the governance framework of the organisation, including information about the board’s committee structure, its attendance records, and the coverage of its work?\n(b) the board’s performance, including its assessment of its own effectiveness?\n(c) highlights of board committee reports, notably by the audit and nomination committees?\n(d) an account of corporate governance, including the board’s assessment of its compliance with the Corporate Governance Code, with explanations of any departures?\n(e) (where relevant) an account of how resources made available to certain locally governed organisations are distributed and how the department gains assurance about their satisfactory use?\n(f) a risk assessment, including the organisation’s risk profile, and how it is managed, including, subject to a \npublic interest test:\no any newly identified risk\no a record of any ministerial directions given\no a summary of any significant lapses of protective security (for example data losses)\no a comply or explain disclosure statement\n\nNote: These are required disclosures where the entity follows Manging Public Money. Further information on the risk assessment can be found Annex 4.3 of MPM.",null,null,"MPM Box A3.1A",null,"MPM Box A3.1A",null,{"$f":"VLOOKUP(A187,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Department",null,"Governance Statement - MPM Requirements\n\nNEW 2025-26",182,"Does the Governance Statement include a summary of account of how they achieve accountability in grants distributed to local government, schools, similar local government organisations and/or the NHS covering:\n(a) an account of how resources are distributed;\n(b) how the Accounting Officer gains assurance about probity in the use of public funds;\n(c) how the Accounting Officer achieves or encourages value for money in the local use of grants; and\n(d) the use the Accounting Officer makes of disaggregated information about performance?",null,null,"MPM A3.1.12",null,"MPM A3.1.12",null,{"$f":"VLOOKUP(A188,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Corporate Governance Code","P","Compliance with the Corporate governance in central government departments: code of good practice",183,"For each element of the Corporate governance in central government departments: code of good practice with which it is not fully complying,  has the department disclosed: \na) Details of the principle or requirement that has not been fully met;\nb) A clear explanation of why compliance was not appropriate in this case; and\nc) How the objectives of this element of The Code are being delivered by other means.",null,null,"PES (2026) 01 21.2",null,"PES (2026) 01 21.2",null,{"$f":"VLOOKUP(A189,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Corporate Governance Code","P","Reporting on management of outside interests- Governance Statement ",184,"Reporting on management of outside interests in the Governance statement \nDoes the governance statement (at a minimum): \n- acknowledge and explain the extent to which the entity’s arrangements comply with requirements of the Corporate governance in central government departments: code of good practice  (or sector/jurisdiction specific guidance from relevant authorities); \n- include all relevant interests of individual board members and how any identified conflicts, and potential conflicts, of interest of board members have been managed [see Note below]; and\n- explain any non-compliance with the management of interests section of The Code?\n\nNote: \nAn example template for these disclosures is shown in the 'Disclosure of interests' tab. Reporting entities may use their own template where these minimum informational requirements are met.\n",null,null,"FReM 6.4.8",{"$f":"IF(ISBLANK(H190),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H190,'Link libraries'!$B:$B,0),4),H190))","v":"FReM 6.4.8"},"FReM 6.4.8f\nPES (2026) 01 24.1-24.3",null,{"$f":"VLOOKUP(A190,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Reporting on management of outside interests- Governance Statement ",185,"Summarise the process for managing outside interests\nHas the entity set out, either in the Governance Statement or on its website with a corresponding link included in the Annual Report and Accounts, its assurance process on management of interests and business appointments rules following departure from the Civil Service including: \n- confirming that they have a policy for the declaration and management of interests in place for all staff;\n- setting out its assurance about its adherence to the requirements of the Civil Service Management Code (section 4.3) and the application of the policy to all employees; and\n- setting out how the assurance undertaken to ensure that any outside employment held by Senior Civil Servants does not present a conflict of interest?\n\nNote:  In line with the requirements of the Declaration and Management of Outside Interests Policy (section 4.2) departments must publish on GOV.UK the detail of any remunerated outside employment held by a member of the SCS that has been agreed through the process for the declaration and management of outside interests, with the webpage link included in the annual report.",null,null,"PES (2026) 01 25.1 - 25.3",null,"PES (2026) 01 25.1 - 25.3",null,{"$f":"VLOOKUP(A191,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Reporting on management of outside interests- Governance Statement ",186,"Outside employment\nHas the department included in the annual report a webpage link, which details the publication on gov.uk the detail of any remunerated outside employment held by a member of the SCS that has been agreed through the process for the declaration and management of outside interests?",null,null,"PES (2026) 01 25.3",null,"PES (2026) 01 25.3",null,{"$f":"VLOOKUP(A192,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Special Advisers",187,"Special Advisers\nHas the Department published details of relevant interests for special advisors (including those who have since left the department) and how they are managed in or alongside the Annual Report, alongside disclosure of board members interests, in the format shown in the 'Disclosure of interests' sheet, and either included (or, if published separately, referenced) this in the Governance Statement alongside the disclosure of Board members' interests? \n\nNote: Disclosure is still required even where there are no interests to publish.  The 'Disclosure of interests' sheet shows the required wording in this case. \n",null,null,"PES (2026) 01 26.1\nPES (2026) 01 26.6",null,"PES (2026) 01 26.1\nPES (2026) 01 26.6",null,{"$f":"VLOOKUP(A193,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Special Advisers",188,"Special Advisers\nWhere there are no interests to publish, has the department stated the following:\n\"In line with the current Declaration of Interest Policy for special advisers, all special advisers have declared any relevant interest or confirmed they do not consider they have any relevant interests. The Permanent Secretary/ Accounting Officer/ Head of Department [to be deleted as appropriate] has considered these returns and there are no relevant interests to be published.\"",null,null,"PES (2026) 01 26.2",null,"PES (2026) 01 26.2",null,{"$f":"VLOOKUP(A194,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Special Advisers",189,"Special Advisers \nWhere there are interests to publish, has the department included the following paragraph:\n“In line with the current Declaration of Interests Policy for special advisers, all special advisers have declared any relevant interests or confirmed they do not consider they have any relevant interests. The Permanent Secretary / Accounting Officer / Head of Department [to be deleted as appropriate] has considered these returns and the following relevant interests are set out in public:\"\n[Include the following information in table format]\na) Full name (Dates of employment if they've left the role)\nb) Details of any interest (e.g. shareholding; chair; director; and any short description of mitigation, if appropriate)",null,null,"PES (2026) 01 26.3",null,"PES (2026) 01 26.3",null,{"$f":"VLOOKUP(A195,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Civil Servants","P","Business Appointment Rules",190,"Application of Business Appointment Rules\nHas the entity included an assurance statement about application of the Business Appointment Rules to civil servants (including Special Advisors) leaving Crown Service; including:\na) any relevant assurance from the Audit and Risk Committee; and\nb) information to explain how the department implements and monitors BARs applications across all grades, and any steps they have taken to increase awareness of the rules amongst their staff?\n\nNote: \ni) These rules apply to Civil Servants at SCS1/2 or equivalent grades, including special advisers of equivalent standing.\nii) This guidance on Business Appointment Rules applies to all organisations that employ civil servants, including executive agencies and non-ministerial government departments.",null,null,"PES (2026) 01 27.1",null,"PES (2026) 01 27.1\n\nBusiness appointment rules - GOV.UK (www.gov.uk)",null,{"$f":"VLOOKUP(A196,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Civil Servants","P","Business Appointment Rules\n\n",191,"Has the department included statistics on:\n- number of exits from the Senior Civil Service (SCS)\n- number of BARs applications assessed by the department over the year (by grade: SCS2, SCS1, and delegated grades)\n- number of BARs applications where conditions were set (by grade: SCS2, SCS1, and delegated grades); \n- number of applications that were found to be unsuitable for the applicant to take up by the department over the year (by grade: SCS2, SCS1, and delegated grades); and\n- number of breaches of the Rules in the preceding year?",null,null,"PES (2026) 01 27.2",null,"PES (2026) 01 27.2",null,{"$f":"VLOOKUP(A197,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Civil Servants","P","Business Appointment Rules",192,"Has the department included a summary statement on their compliance with Business Appointment Rules?\n\nNote: The PES includes an example statement (where the department is compliant):\n\"In compliance with Business Appointment Rules (BARs), the department is transparent in the advice given to individual applications for senior staff, including special advisers. Advice regarding specific business appointments has been published on GOV.UK [link].\"",null,null,"PES (2026) 01 27.3",null,"PES (2026) 01 27.3",null,{"$f":"VLOOKUP(A198,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Whistleblowing\n\nAMENDED 2025-26",193,"Has the entity commented on the effectiveness of its whistleblowing arrangements in the Annual Report and Accounts?",null,null,"PES (2026) 01 33.1",null,"PES (2026) 01 33.1",null,{"$f":"VLOOKUP(A199,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration and Staff Report - Remuneration Report",194,"Remuneration policy\nDoes the entity disclose their policy on the remuneration for minsters and directors for current and future years? \n\nNote: In most cases, it will be sufficient to refer to the work and recommendations of the Senior Salaries Review Body?",null,null,"FReM 6.5.7",{"$f":"IF(ISBLANK(H200),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H200,'Link libraries'!$B:$B,0),4),H200))","v":"FReM 6.5.7"},null,null,{"$f":"VLOOKUP(A200,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Department","P","Remuneration and Staff Report - Remuneration Report",195,"Has the department followed the guidance contained in the annual Employer Pension Notice for Resource Accounts issued by the Cabinet Office when preparing their remuneration report?\n\nNote: Employer Pension Notices are used to issue updates to Section 13 of the Employer Pension Guide (https://www.civilservicepensionscheme.org.uk/employers/employer-pension-guide/section-13-resource-account-disclosure/). ",null,null,"PES (2026) 01 34.2",null,"Employer Pension Notices\n\nPES (2026) 01 34.2",null,{"$f":"VLOOKUP(A201,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Remuneration Report - Single total figure of remuneration",196,"Single total figure of remuneration\nHas the entity disclosed, for each minister and director, each component of the total (see following requirements), and the total, in the format proposed by Cabinet Office and using the methodology defined by the Cabinet Office, in the extant Employer Pension Notice?\n\nNote: The template format is shown in Annex 13C to the Employer Pension Guide, which is updated by Employer Pension Notices.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H202),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H202,'Link libraries'!$B:$B,0),4),H202))","v":"FReM 6.5.8"},"Employer Pension Guide Section 13",null,{"$f":"VLOOKUP(A202,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",197,"(a) Has salary and allowances been disclosed in bands of £5,000 for officials and actual amounts for ministers?\n\nNote: \n- Salary and allowances covers both pensionable and non-pensionable amounts and includes, but may not necessarily be confined to: gross salaries; overtime; reserved rights to London Weighting or London allowances, recruitment and retention allowances; private-office allowances or other allowances to the extent that they are subject to UK taxation and any severance or ex-gratia payments\n- It does not include amounts which are a reimbursement of expenses directly incurred in the performance of an individual's duties.\n- For ministers, only the salary payable in respect of their role as minister of the department should be shown.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H203),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H203,'Link libraries'!$B:$B,0),4),H203))","v":"FReM 6.5.8"},"FReM 6.5.8 (a)",null,{"$f":"VLOOKUP(A203,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",198,"(b) Has performance pay or bonuses reported been separately from salaries in bands of £5,000?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H204),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H204,'Link libraries'!$B:$B,0),4),H204))","v":"FReM 6.5.8"},"FReM 6.5.8 (b)",null,{"$f":"VLOOKUP(A204,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",199,"(c) Has the estimated value of any non-cash benefits (benefits in kind) been disclosed, to the nearest £100?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H205),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H205,'Link libraries'!$B:$B,0),4),H205))","v":"FReM 6.5.8"},"FReM 6.5.8 (c)",null,{"$f":"VLOOKUP(A205,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",200,"(d) Have accrued pensions benefits during the year been disclosed?\n\nNote: Pension benefits accrued during the year calculated as (the real increase in pension multiplied by 20) plus (the real increase in any lump sum) less (the contributions made by the individual). The real increases exclude increases due to inflation or any increase or decreases due to a transfer of pension rights.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H206),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H206,'Link libraries'!$B:$B,0),4),H206))","v":"FReM 6.5.8"},"FReM 6.5.8 (d)",null,{"$f":"VLOOKUP(A206,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",201,"(e) Has the entity disclosed the following in respect of any additional columns \n- ensured the additional column is added before the column marked 'Total'?\n- the basis on which the sums in the column were calculated\n- other such details as are necessary for an understanding of the sums included in the column.\n\nNote: The entity may include additional columns setting out other items of remuneration (other than payments to past directors) which are not included above.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H207),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H207,'Link libraries'!$B:$B,0),4),H207))","v":"FReM 6.5.8"},"FReM 6.5.8 (e)\nFReM 6.5.14",null,{"$f":"VLOOKUP(A207,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration",202,"f) Has the Following narrative been disclosed where an individual in this table is impacted by the Public Service Pensions Remedy?\n\n“Accrued pension benefits included in this table for any individual affected by the Public Service Pensions Remedy have been calculated based on their inclusion in the legacy scheme for the period between 1 April 2015 and 31 March 2022, following the McCloud judgment. The Public Service Pensions Remedy applies to individuals that were members, or eligible to be members, of a public service pension scheme on 31 March 2012 and were members of a public service pension scheme between 1 April 2015 and 31 March 2022. The basis for the calculation reflects the legal position that impacted members have been rolled back into the relevant legacy scheme for the remedy period and that this will apply unless the member actively exercises their entitlement on retirement to decide instead to receive benefits calculated under the terms of the Alpha scheme for the period from 1 April 2015 to 31 March 2022.”\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.8",{"$f":"IF(ISBLANK(H208),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H208,'Link libraries'!$B:$B,0),4),H208))","v":"FReM 6.5.8"},"FReM 6.5.8 (f)",null,{"$f":"VLOOKUP(A208,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration (Additional guidance)",203,"Single total figure of remuneration - comparatives\nHas the entity disclosed, for each person who has served as a minister or director of the entity at any time during the current financial year, the equivalent amounts for the previous financial year for the total of the sums mentioned above (section 'Remuneration Report - Single total figure of remuneration')?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.9",{"$f":"IF(ISBLANK(H209),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H209,'Link libraries'!$B:$B,0),4),H209))","v":"FReM 6.5.9"},null,null,{"$f":"VLOOKUP(A209,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration (Additional guidance)",204,"Has the entity disclosed the following, where any money or other assets reported in the single total figure table in the remuneration report of any previous financial year are the subject of a recovery of amount paid or the withholding of any sum for any reason in the current financial year:\na) the recovery or withholding shown in a separate column in the table as a negative value and deducted from the column headed 'Total' and;\nb) an explanation for the recovery or withholding and the basis of the calculation given in a note to the table.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.10",{"$f":"IF(ISBLANK(H210),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H210,'Link libraries'!$B:$B,0),4),H210))","v":"FReM 6.5.10"},null,null,{"$f":"VLOOKUP(A210,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration (Additional guidance)",205,"Has the entity disclosed in the current financial year the following, when, in the single total figure table, an amount is included relating to the previous financial year and that amount, when included in the remuneration report for the previous year was given as an estimated sum:\na) the actual amount \nb) details of the calculation of the revised sum in a note to the table\n\nIn addition, the following should NOT be included in the column for the current financial year:\nc) the amount representing the difference between the estimate included in the prior year's remuneration report and the actual amount.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.11",{"$f":"IF(ISBLANK(H211),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H211,'Link libraries'!$B:$B,0),4),H211))","v":"FReM 6.5.11"},null,null,{"$f":"VLOOKUP(A211,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration (Additional guidance)",206,"Has the entity disclosed the following in respect of non-cash benefits:\na) the types of benefits; and\nb) the value (where significant).\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.12",{"$f":"IF(ISBLANK(H212),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H212,'Link libraries'!$B:$B,0),4),H212))","v":"FReM 6.5.12"},null,null,{"$f":"VLOOKUP(A212,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration Report - Single total figure of remuneration (Additional guidance)",207,"Has the entity disclosed the following, for each component of the value of which is included in performance pay and bonuses payable:\n- how the performance pay and bonus award was determined.\n\nNote: Further guidance on what can be disclosed can be found in SI 2008/410, Schedule 8, paragraphs 12(2) and 12(3).\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.13",{"$f":"IF(ISBLANK(H213),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H213,'Link libraries'!$B:$B,0),4),H213))","v":"FReM 6.5.13"},"Paragraph 12 of Schedule 8 to the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008",null,{"$f":"VLOOKUP(A213,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration report - Pension entitlements",208,"Pension entitlements (defined benefit schemes)\n\nDoes the entity disclose the pension entitlements for each minister and director in the format proposed by Cabinet Office in the extant Employer Pension Notice (EPN), showing: \na) the real increase during the reporting year in the pension and (if applicable) related lump sum at pension age (ministers age 65) in bands of £2,500;\nb) the value at the end of the reporting year of the accrued pension and (if applicable) related lump sum at pension age (ministers, age 65) in bands of £5,000;\nc) the value of the cash equivalent transfer value at the beginning of the reporting year to the nearest £1,000;\nd) the real increase in the cash equivalent transfer value during the reporting year, to the nearest £1,000; and\ne) the value of the cash equivalent transfer value at the end of the reporting year to the nearest £1,000?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.15",{"$f":"IF(ISBLANK(H214),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H214,'Link libraries'!$B:$B,0),4),H214))","v":"FReM 6.5.15"},"FReM 6.5.15 (a-e)",null,{"$f":"VLOOKUP(A214,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Remuneration report - Pension entitlements",209,"Pension entitlements (partnership pension accounts and other defined contribution schemes)\n\nFor each minister and director holding a partnership pension account, has the employer’s contribution been disclosed? \n\nNote: In these circumstances, the disclosures in 6.5.15a)-e) relevant to defined benefit schemes will not apply).",null,null,"FReM 6.5.15",{"$f":"IF(ISBLANK(H215),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H215,'Link libraries'!$B:$B,0),4),H215))","v":"FReM 6.5.15"},"FReM 6.5.15 (f)",null,{"$f":"VLOOKUP(A215,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required",null,"Remuneration report - Pension entitlements",210,"g) Has the Following narrative been disclosed where an individual in this table is impacted by the Public Service Pensions Remedy?\n\n“Accrued pension benefits included in this table for any individual affected by the Public Service Pensions Remedy have been calculated based on their inclusion in the legacy scheme for the period between 1 April 2015 and 31 March 2022, following the McCloud judgment. The Public Service Pensions Remedy applies to individuals that were members, or eligible to be members, of a public service pension scheme on 31 March 2012 and were members of a public service pension scheme between 1 April 2015 and 31 March 2022. The basis for the calculation reflects the legal position that impacted members have been rolled back into the relevant legacy scheme for the remedy period and that this will apply unless the member actively exercises their entitlement on retirement to decide instead to receive benefits calculated under the terms of the Alpha scheme for the period from 1 April 2015 to 31 March 2022.”",null,null,"FReM 6.5.15",{"$f":"IF(ISBLANK(H216),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H216,'Link libraries'!$B:$B,0),4),H216))","v":"FReM 6.5.15"},"FReM 6.5.15 (g)",null,{"$f":"VLOOKUP(A216,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Compensation on early retirement or for loss of office",211,"If a payment for compensation on early retirement or for loss of office (paid or receivable) has been made under the terms of legislation or an approved Compensation Scheme, has the following been disclosed?\na) the fact that such a payment has been made; \nb) a description of the compensation payment; \nc) details of the total amounts paid; and\nd) [for ministers] severance payments made to Ministers on loss of office. Ministerial severance should be stated by Minister and include actual and receivable payments.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.16",{"$f":"IF(ISBLANK(H217),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H217,'Link libraries'!$B:$B,0),4),H217))","v":"FReM 6.5.16"},null,null,{"$f":"VLOOKUP(A217,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Payments to past directors",212,"If payments have been made to any person (minister or officials) who is not, but once was, a director of the entity, has the entity reported details of these payments?\n\nNote: Unless this information has been already disclosed elsewhere in the remuneration report or in a previous remuneration report, the only payments which may be excluded from disclosure are:\na) regular pension benefits which commenced in previous years; and \nb) payments in respect of employment for the entity other than as a director may be excluded.  \n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.17",{"$f":"IF(ISBLANK(H218),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H218,'Link libraries'!$B:$B,0),4),H218))","v":"FReM 6.5.17"},"FReM 6.5.18",null,{"$f":"VLOOKUP(A218,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures\n\nAMENDED 2025-26",213,"Fair pay disclosures - salary and allowances\nHas the entity disclosed the following for salary and allowances?\na) the percentage change from the previous financial year in respect of the highest paid director; and\nb) the average percentage change from the previous financial year in respect of the employees of the entity taken as a whole.\n\nNote:\n- The calculation of a) for salaries and allowances shall be based on the mid-point of the band for salary.\n- The calculation for b) for salary and allowances shall be the total for all employees on an annualised basis, excluding the highest paid director and NEDs, divided by the FTE number of employees (also excluding the highest paid director and not including NEDs).\n - Non-Executive Directors (NEDs) are outside the scope of fair pay disclosures.\n\nFurther guidance can be found in Annex 5 of the FReM.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.19",{"$f":"IF(ISBLANK(H219),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H219,'Link libraries'!$B:$B,0),4),H219))","v":"FReM 6.5.19"},"FReM 6.5.20-22","Fair Pay Disclosures - Implementation guidance (Revised 2021)",{"$f":"VLOOKUP(A219,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures\n\nAMENDED 2025-26",214,"Fair pay disclosures - performance pay and bonuses payable\nHas the entity disclosed the following for performance pay and bonuses payable?\na) the percentage change from the previous financial year in respect of the highest paid director; and\nb) the average percentage change from the previous financial year in respect of the employees of the entity taken as a whole.\n\nNote:\n- The calculation of a) shall be based on the mid-point of the band for performance pay and bonuses payable.\n-The calculation for b) in respect of performance pay and bonuses payable shall be the total for all employees, excluding the highest paid director and NEDs, divded by the FTE number of employees (also excluding the highest paid director and not including NEDs).\n - Non-Executive Directors (NEDs) are outside the scope of fair pay disclosures.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.19",{"$f":"IF(ISBLANK(H220),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H220,'Link libraries'!$B:$B,0),4),H220))","v":"FReM 6.5.19"},"FReM 6.5.20-22","Fair Pay Disclosures - Implementation guidance (Revised 2021)",{"$f":"VLOOKUP(A220,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures\n\nAMENDED 2025-26",215,"Has the entity disclosed the following pay ratio information for the financial year:\na) 25th percentile pay ratio - (X/Y25):1\nb) Median pay ratio - (X/Y50):1\nc) 75th percentile pay ratio - (X/Y75):1\n\nNote: \n- X is the mid-point of the banded remuneration (excluding pension benefits) of the highest paid director or minister, using the banding total for the highest paid director or minister in the single total figure table;\n- Y25 is the pay and benefits figure relating to the employee whose pay and benefits are on the 25th percentile of pay and benefits of the entity's employees for the financial year\n- Y50 is the pay and benefits figure relating to the employee whose pay and benefits are on the 50th percentile of pay and benefits of the entity's employees for the financial year\n- Y75 is the pay and benefits figure relating to the employee whose pay and benefits are on the 75th percentile of pay and benefits of the entity's employees for the financial year\n- Pay and benefits means the employee's full-time equivalent pay and benefits set out in the paragraph above (section 'Remuneration Report - Single total figure of remuneration' above or FReM 6.5.8 excluding pension benefits).\n- The calculation of Y25, Y50 and Y75 excludes NEDs. \n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.24",{"$f":"IF(ISBLANK(H221),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H221,'Link libraries'!$B:$B,0),4),H221))","v":"FReM 6.5.24"},null,null,{"$f":"VLOOKUP(A221,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",216,"Has the entity disclosed the following figures for each of Y25, Y50 and Y75?\na) total pay and benefits; and\nb) the salary component of total pay and benefits.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.24",{"$f":"IF(ISBLANK(H222),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H222,'Link libraries'!$B:$B,0),4),H222))","v":"FReM 6.5.24"},null,null,{"$f":"VLOOKUP(A222,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",217,"Has the entity included a summary to explain the following?\na) any reduction or increase in the current financial year’s pay ratios compared to the pay ratios of the previous financial year (if the entity recorded pay ratio information for that financial year);\nb) whether a reduction or an increase in a pay ratio is attributable to a change in\ni. - the remuneration of the highest paid director or minister, or the pay and benefits of the entity's employees taken as a whole;\nii. - the entity's employment models (including any increase in the proportion of the entity's employees employed to work wholly or mainly outside the UK, and any increase in the proportion of the entity's workforce that is not employed by the entity under contracts of service); and\nc) whether, and if so why, the entity believes the median pay ratio for the relevant financial year is consistent with the pay, reward and progression policies for the entity's employees taken as a whole. \n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.26",{"$f":"IF(ISBLANK(H223),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H223,'Link libraries'!$B:$B,0),4),H223))","v":"FReM 6.5.26"},null,null,{"$f":"VLOOKUP(A223,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",218,"Has the entity disclosed the following in respect of prior year comparatives?\n- the median pay ratio\n- 25th percentile pay ratio\n- 75th percentile pay ratio\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.27",{"$f":"IF(ISBLANK(H224),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H224,'Link libraries'!$B:$B,0),4),H224))","v":"FReM 6.5.27"},null,null,{"$f":"VLOOKUP(A224,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Fair pay disclosures",219,"Has the entity disclosed the range of staff remuneration together with the prior year comparatives?\n\nNote: This should include directors (including the highest paid director) and exclude pension benefits of all employees.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.28",{"$f":"IF(ISBLANK(H225),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H225,'Link libraries'!$B:$B,0),4),H225))","v":"FReM 6.5.28"},null,null,{"$f":"VLOOKUP(A225,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required",null,"Fair pay disclosures\n\nNEW 2025-26",220,"NEDs are outside the scope of Fair Pay Disclosures. If the calculation of prior year comparatives included NEDs, has a footnote been added to explain that the comparatives include NEDs?\n\nNote: FReM 6.5.24 is clear that while NEDs should not be included in current year Fair Pay Disclsoure calculations, entities do not need to restate prior year disclosures where they have been included in the past and a footnote explaining comparatives include NEDs is sufficient. \n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.24",{"$f":"IF(ISBLANK(H226),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H226,'Link libraries'!$B:$B,0),4),H226))","v":"FReM 6.5.24"},null,null,{"$f":"VLOOKUP(A226,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Department","P","Fair pay disclosures",221,"For departments, have the calculations excluded arm's length bodies within the consolidation boundary?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.29",{"$f":"IF(ISBLANK(H227),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H227,'Link libraries'!$B:$B,0),4),H227))","v":"FReM 6.5.29"},null,null,{"$f":"VLOOKUP(A227,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Fair pay disclosures",222,"Has the entity complied with the Fair Pay Disclosures - Implementation guidance (Revised 2021) in preparing the fair pay disclosures?",null,null,"FReM 6.5.30",{"$f":"IF(ISBLANK(H228),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H228,'Link libraries'!$B:$B,0),4),H228))","v":"FReM 6.5.30"},"Fair Pay Disclosures - Implementation guidance (Revised 2021)",null,{"$f":"VLOOKUP(A228,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Non-disclosure of information",223,"In exceptional cases where non-disclosure of information about named individuals is agreed (because the individual has objected to disclosure under GDPR Article 21 and the entity has not demonstrated compelling legitimate grounds for the disclosure which override the interests, rights and freedoms of the member or for the establishment, exercise or defence of legal claims), has the fact that certain disclosure has been omitted been disclosed?",null,null,"FReM 6.5.5",{"$f":"IF(ISBLANK(H229),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H229,'Link libraries'!$B:$B,0),4),H229))","v":"FReM 6.5.5"},null,null,{"$f":"VLOOKUP(A229,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Spending on consultancy and temporary staff\n- Mandatory reporting",224,"Has the entity reported spending on consultancy and use of contingent labour?\n\nNotes: Published data should be based on the definitions of consultancy and contingent labour (referred to as temporary staff) in Annex 4 of the FReM. \n\nAll costs relating to consultancy and temporary staff should be reported. For example, consultancy and temporary staff costs that have been capitalised into assets or grouped within Programme or IT Services expenditure should also be included to ensure completeness of the disclosure.\n\nSpend on all consultancy and temporary staff should be reported regardless of the commercial route through which workers are engaged. This includes procurement of temporary workers through other frameworks (e.g. Digital Outcomes and Specialists, G-cloud, Non-Medical Non-Clinical, Technical Services Framework etc) but not spend on contracted-out services.",null,null,"FReM 6.5.32",{"$f":"IF(ISBLANK(H230),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H230,'Link libraries'!$B:$B,0),4),H230))","v":"FReM 6.5.32"},"FReM 6.5.32-34",null,{"$f":"VLOOKUP(A230,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Department","P","Spending on consultancy and temporary staff\n- Mandatory reporting",225,"(Departments) In addition to the above, has the departmental group included, as separate line items:\na) total consultancy expenditure incurred by executive agencies and ALBs; and\nb) contingent labour expenditure incurred by executive agencies and ALBs (if relevant)?",null,null,"FReM 6.5.32",{"$f":"IF(ISBLANK(H231),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H231,'Link libraries'!$B:$B,0),4),H231))","v":"FReM 6.5.32"},null,null,{"$f":"VLOOKUP(A231,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Spending on consultancy and temporary staff\n- Mandatory reporting",226,"Has the entity provided a supporting narrative to explain the consultancy and contingent labour figures provided, to note changes over time and to explain any inconsistencies or limitations in coverage and scope?\n\nNote: If any expenditure on consultancy or contingent labour relates to furloughed workers, this should be disclosed.",null,null,"FReM 6.5.35",{"$f":"IF(ISBLANK(H232),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H232,'Link libraries'!$B:$B,0),4),H232))","v":"FReM 6.5.35"},null,null,{"$f":"VLOOKUP(A232,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",227,"(Department/ Group) Has the entity published information on their highly paid and/or senior off-payroll appointments?\n\nNote: Off-payroll appointments are those which are not on the entity's payroll. This should include (where >£245 per day):\na) Appointments to which the off-payroll legislation applies whereby entities are required to undertake IR35 assessments under Chapter 10 of \nthe 2003 Income Tax (Earnings and Pensions) Act. This would refer to a worker (or contractor), not employed by the client, the supplier or any \nother organisation within the supply chain, that instead provides their services through their own limited company or another type of intermediary to the client. An intermediary will usually be the worker’s own personal service company but could also be a partnership or an individual.\nb) Appointments that are not on the entity’s payroll and where the off payroll legislation does not apply. For example, the legislation does not \napply to sole traders or workers that are employed by and on the payroll of an umbrella company, agency or other organisation in the supply chain.\n\nEntities should present the following data for all public bodies within their reporting boundaries using the above definition of off-payroll appointments. Organisations that produce their own accounts and are outside departmental accounting boundaries should disclose the information in their own ARAs. (FReM 6.5.37).",null,null,"FReM 6.5.37",{"$f":"IF(ISBLANK(H233),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H233,'Link libraries'!$B:$B,0),4),H233))","v":"FReM 6.5.37"},"FReM 6.5.37 - 6.5.39",null,{"$f":"VLOOKUP(A233,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",228,"Does the entity's reporting on high-paid off-payroll engagements cover all public bodies within its reporting boundary and in scope of the guidance on off-payroll appointments?",null,null,"FReM 6.5.39",{"$f":"IF(ISBLANK(H234),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H234,'Link libraries'!$B:$B,0),4),H234))","v":"FReM 6.5.39"},null,null,{"$f":"VLOOKUP(A234,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",229,"Has the entity disclosed all off-payroll appointments as of 31 March 2025, earning at least £245 per day, including:\na)  The total number of existing appointments as of 31 March 2025;\nb) The number that have existed for less than one year at time of reporting;\nc) The number that have existed for between one and two years at time of reporting;\nd) The number that have existed for between two and three years at time of reporting;\ne) The number that have existed for between three and four years at time of reporting; and\nf) The number that have existed for four or more years at time of reporting.\n\nNote: an illustrative format of this table is shown in the \"Off-payroll tables\" tab. \n\nTo determine the length of the appointment, entities should use the time engaged under the current contract including all extensions to that contract. Breaks in appointments that are no more than the typical period of a holiday should be ignored.\n",null,null,"FReM 6.5.41",{"$f":"IF(ISBLANK(H235),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H235,'Link libraries'!$B:$B,0),4),H235))","v":"FReM 6.5.41"},"Off-payroll tables",null,{"$f":"VLOOKUP(A235,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",230,"Has the entity disclosed all off-payroll appointments engaged at any point during the year ended 31 March 2025 and earning at least £245 per day, including:\na) The number of appointments in force during the time period;\nb) The number of these appointments to which the off-payroll legislation does not apply;\nc) The number of these appointments to which the off-payroll legislation does apply and which were assessed as within scope of IR35;\nd) The number of these appointments to which the off-payroll legislation does apply and which were assessed as not within scope of IR35;\ne) The number of appointments that were reassessed for consistency/ assurance purposes during the year; and\nf) The number that saw a change to IR35 status following the assurance review.\n\nNote: an illustrative format of this table is shown in the \"Off-payroll tables\" tab. ",null,null,"FReM 6.5.42",{"$f":"IF(ISBLANK(H236),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H236,'Link libraries'!$B:$B,0),4),H236))","v":"FReM 6.5.42"},"Off-payroll tables",null,{"$f":"VLOOKUP(A236,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments\n\n",231,"Has the entity disclosed any off-payroll worker tax liabilities and/or HMRC penalties imposed upon the entity as a result of non-compliance with off-payroll worker legislation in the losses statement in the accountability report, where the aggregate total for the year exceeds the threshold for losses reporting as stipulated in Managing Public Money (currently £300,000) or Managing Public Money Northern Ireland? \n\nNote: Reference to any such losses should be disclosed beneath the requirements of FReM 6.7.1 d). ",null,null,"FReM 6.5.43",{"$f":"IF(ISBLANK(H237),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H237,'Link libraries'!$B:$B,0),4),H237))","v":"FReM 6.5.43"},null,null,{"$f":"VLOOKUP(A237,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",232,"Has the entity disclosed any off-payroll engagements of board members and/or senior officials with significant financial responsibility between 1 April 2024 and 31 March 2025, including:\na) The number of off-payroll engagements of board members and/or senior officials with significant financial responsibility, during the financial year;\nb) Details of the exceptional circumstances that led to each of these engagements;\nc) Details of the length of time each of these exceptional engagements lasted; and\nd) The total number of individuals both on and off-payroll that have been deemed “board members and/or senior officials with significant financial responsibility”, during the financial year. This total figure must include engagements which are ON PAYROLL as well as those off-payroll. \n\nNote: an illustrative format of this table is shown in the \"Off-payroll tables\" tab. \n\nThere should only be a very small number of off-payroll engagements of board members and/or senior officials with significant financial responsibility, permitted only in exceptional circumstances and for no more than six months.\n\nAs both on payroll and off-payroll engagements are included in the total figures, no entries here should be blank or zero.\n\nIn defining \"significant financial responsibility\", entities should consider the individual's level of authority over the organisation's budget and wider public spending. ",null,null,"FReM 6.5.44",{"$f":"IF(ISBLANK(H238),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H238,'Link libraries'!$B:$B,0),4),H238))","v":"FReM 6.5.44"},"Off-payroll tables",null,{"$f":"VLOOKUP(A238,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Off-payroll appointments",233,"Where the entity has included a number of off-payroll engagements of board members and/or senior officials with significant financial responsibility (in a above), has the entity disclosed:\na) Details of the exceptional circumstances that led to each of these engagements\nb) Details of the length of time each of these exceptional arrangements lasted.",null,null,"FReM 6.5.45",{"$f":"IF(ISBLANK(H239),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H239,'Link libraries'!$B:$B,0),4),H239))","v":"FReM 6.5.45"},null,null,{"$f":"VLOOKUP(A239,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - Staff numbers and composition",234,"a) Has the entity reported the number of senior civil service staff (or equivalent) by band? This should include individuals on off-payroll engagements.",null,null,"FReM 6.5.31",{"$f":"IF(ISBLANK(H240),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H240,'Link libraries'!$B:$B,0),4),H240))","v":"FReM 6.5.31"},null,null,{"$f":"VLOOKUP(A240,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - Staff numbers and composition",235,"b) Has the entity provided an analysis of staff costs and numbers distinguishing between:\ni. Staff with a permanent (UK) employment contract with the entity;\nii. Other staff engaged on the objectives of the entity;\niii. Ministers; and\niv. Special advisers?\n\nNote: Other staff engaged on the objectives of the entity should include, for example, short term contract staff agency / temporary staff, locally engaged staff overseas and inward secondments where the entity is paying the whole or the majority of their costs. Where the number of staff number any one category of 'other staff' is significant, that category should be separately disclosed.  \n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.31",{"$f":"IF(ISBLANK(H241),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H241,'Link libraries'!$B:$B,0),4),H241))","v":"FReM 6.5.31"},null,null,{"$f":"VLOOKUP(A241,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - Staff numbers and composition",236,"c) Has the entity provided an analysis of the number of persons of each sex who were:  \ni. directors\nii. senior civil servants (or equivalent); and\niii. employees of the entity?\n\nThis should include individuals on off-payroll engagements for all categories above.\n\nNote: \"Employees\" should include individuals engaged on off-payroll engagements. ",null,null,"FReM 6.5.31",{"$f":"IF(ISBLANK(H242),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H242,'Link libraries'!$B:$B,0),4),H242))","v":"FReM 6.5.31"},null,null,{"$f":"VLOOKUP(A242,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - sickness absence",237,"d) Has the entity provided sickness absence data?",null,null,"FReM 6.5.31",{"$f":"IF(ISBLANK(H243),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H243,'Link libraries'!$B:$B,0),4),H243))","v":"FReM 6.5.31"},null,null,{"$f":"VLOOKUP(A243,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - turnover",238,"(e) Has the entity disclosed their staff turnover percentage?\n\nNote: Entities should apply the Cabinet Office guidance on a comply or explain basis, including which parts of the consolidated group the figure relates to.  Information should be provided with sufficient explanation and context, including trend data where appropriate.",null,null,"FReM 6.5.31",{"$f":"IF(ISBLANK(H244),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H244,'Link libraries'!$B:$B,0),4),H244))","v":"FReM 6.5.31"},"https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/854929/Annex_A_-_Turnover_Definition__1___2_.pdf",null,{"$f":"VLOOKUP(A244,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - staff engagement",239,"(f) For those entities who contribute to it, has the entity disclosed their staff engagement percentage scores from the latest Civil Service People Survey?\n\nNote:  Entities that do not participate in the Civil Service People Survey should provide appropriate similar indicators where possible. Information should be provided with sufficient explanation and context, including trend data where appropriate.",null,null,"FReM 6.5.31",{"$f":"IF(ISBLANK(H245),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H245,'Link libraries'!$B:$B,0),4),H245))","v":"FReM 6.5.31"},null,null,{"$f":"VLOOKUP(A245,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - policies for disabled people",240,"(g) Has the entity disclosed its staff policies applied during the financial year:\ni. For giving full and fair consideration to applications for employment by the company made by disabled persons, having regard to their particular aptitudes and abilities;\nii. For continuing the employment of, and for arranging appropriate training for, employees of the company who have become disabled persons during the period when they were employed by the company;\niii. Otherwise for the training, career development and promotion of disabled persons employed by the entity?",null,null,"FReM 6.5.31",{"$f":"IF(ISBLANK(H246),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H246,'Link libraries'!$B:$B,0),4),H246))","v":"FReM 6.5.31"},null,null,{"$f":"VLOOKUP(A246,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - employment and occupation",241,"(i) Has the entity disclosed information on:\na) employment and occupation\nb) employee issues including employee consultation and/or participation;\nc) health and safety at work;\nd) trade union relationships; and \ne) human capital management such as career management and employability, pay policy etc.",null,null,"FReM 6.5.31",{"$f":"IF(ISBLANK(H247),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H247,'Link libraries'!$B:$B,0),4),H247))","v":"FReM 6.5.31"},null,null,{"$f":"VLOOKUP(A247,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Staff report - Exit packages",242,"(j) Has summary data on the use of exit packages agreed in year in the format proposed by the Cabinet Office in the EPN been disclosed? This includes a requirement to disclose all exit payments paid during the financial year in bands from £0-£25,000, £25,001-£50,000, £50,001-£100,000, £100,001-£150,000 and £150,000+.\n\nNote: In May 2021, the Treasury published additional guidance on the use of special severance payments. (PES (2023) 01 21.2).\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.5.31",{"$f":"IF(ISBLANK(H248),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H248,'Link libraries'!$B:$B,0),4),H248))","v":"FReM 6.5.31"},"Public Sector Exit Payments Guidance on Special Severance Payments - GOV.UK (www.gov.uk)",null,{"$f":"VLOOKUP(A248,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["D&I","P","Staff report - \nDiversity and Inclusion (best practice disclosures)\n\nEntities are encouraged to include these disclosures, but this is best practice and not mandatory. ",243,"Has the entity included details and narrative of their own diversity and inclusion policies, initiatives and longer-term ambitions in the staff report and details of:\na) their diversity and inclusion policies and own workstreams to improve the diversity and inclusion of their workforce;\nb) how they have shown due regard to the key aims of the public sector equality duty;\nc) changes in the actual diversity and inclusiveness of their workforce over time and against any internal targets the entity may have; and\nd) any identified barriers to having a more diverse workforce and what the entity is doing to remove these barriers?\n\nNote: The FReM 1.4.4 sets out that Best practice guidance should be applied where possible, or used to inform the reporting approach.\nBest practice",null,null,"FReM 6.5.46",{"$f":"IF(ISBLANK(H249),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H249,'Link libraries'!$B:$B,0),4),H249))","v":"FReM 6.5.46"},"FREM prescriptiveness",null,{"$f":"VLOOKUP(A249,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["D&I","P","Staff report - \nDiversity and Inclusion (best practice disclosures)\n\nEntities are encouraged to include these disclosures, but this is best practice and not mandatory. ",244,"Have disclosures explaining diversity and inclusion of an entity’s workforce included the following items?\na) Changes to staff composition of under-represented groups at the entity over time, both for the workforce as a whole and for management and/ or senior management positions.\nb) Comparison of staff composition of under-represented groups against any diversity and inclusion targets the entity may have, with explanations of what the entity has done to meet those targets or what the entity is doing to improve the diversity and inclusiveness of its workforce.\nc) Whether the entity has identified any barriers to improving the diversity of their workforce as a whole and management/ senior management positions.\nd) If barriers to having a more diverse workforce have been identified, an explanation of what actions the entity has or will put in place to remove these barriers.\n\nNote: Entities may wish to cross reference to publicly available reports covering diversity and inclusion where the entity publishes such reports.  The suggested items are not exhaustive and further information can be reported if required. \nBest practice",null,null,"FReM 6.5.47",{"$f":"IF(ISBLANK(H250),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H250,'Link libraries'!$B:$B,0),4),H250))","v":"FReM 6.5.47"},"FReM 6.5.47",null,{"$f":"VLOOKUP(A250,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["D&I","P","Staff report - \nDiversity and Inclusion (best practice disclosures)\n\nEntities are encouraged to include these disclosures, but this is best practice and not mandatory. ",245,"Has the entity explained how they have had ‘due regard’ to the three aims of the public sector equality duty under the Equality Act 2010, being to:\na) Eliminate unlawful discrimination, harassment, victimisation and any other conduct prohibited by the Act;\nb) Advance the equality of opportunity between people who share a protected characteristic and people who do not share it; and\nc) Foster good relations between people who share a protected characteristic and people who do not share it?\n\nNote:  Entities may wish to cross reference to publications they may have issued setting out how they have had due regarding to their public sector equality duty. \nBest practice",null,null,"FReM 6.5.49",{"$f":"IF(ISBLANK(H251),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H251,'Link libraries'!$B:$B,0),4),H251))","v":"FReM 6.5.49"},null,null,{"$f":"VLOOKUP(A251,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["D&I","P","Staff report - \nDiversity and Inclusion (best practice disclosures)\n\nEntities are encouraged to include these disclosures, but this is best practice and not mandatory. ",246,"Has the entity cross-referenced their disclosures on diversity and inclusion to: \na) any other outputs and publications in respect of responsibilities under other legislation to report on the diversity and inclusiveness of their workforce and to promote equality of opportunity; and\nb) the outputs from the Civil Service equality and diversity workstream? \nBest practice",null,null,"FReM 6.5.50-6.5.53",{"$f":"IF(ISBLANK(H252),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H252,'Link libraries'!$B:$B,0),4),H252))","v":"FReM 6.5.50-6.5.53"},null,null,{"$f":"VLOOKUP(A252,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Accountability and Audit Report",247,"Does the Parliamentary Accountability and Audit Report contain all mandatory elements? \na) (departments financed through the UK or Northern Ireland Assembly Estimates process) Statement of Outturn against Parliamentary Supply and supporting notes\nb) (all entities) regularity of expenditure\nc) (all entities) further Parliamentary accountability disclosures\nd) (all entities) the Certificate and Report of the Comptroller and Auditor General to the House of Commons\nThe requirements for each of these are detailed below:\n\nNotes: \n- Departments should note where these disclosures will be subject to an audit opinion as described in section 6.2 of the FReM.  \n- Detailed requirements as to the form and content of the SOPS and related notes may be found in the FReM Financial Statements Disclosure Guide. \n- Depending on the text of the authorising legislation for the entity, there may be an alternative address for the certificate and report (for example to the Houses of Parliament)",null,null,"FReM 6.5.54",{"$f":"IF(ISBLANK(H253),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H253,'Link libraries'!$B:$B,0),4),H253))","v":"FReM 6.5.54"},null,null,{"$f":"VLOOKUP(A253,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Parliamentary accountability disclosures\n\n",248,"Remote Contingent Liabilities\nHas the entity disclosed for each of the entity's material remote contingent liabilities (that is, contingent liabilities in scope of IAS 37 but not required to be disclosed in the financial statements because the likelihood of a transfer of economic benefits is considered too remote):\na) a brief description of its nature; and \nb) where practical, an estimate of its financial effect?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H254),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H254,'Link libraries'!$B:$B,0),4),H254))","v":"FReM 6.7.1"},"FReM 6.7.1 (b)",null,{"$f":"VLOOKUP(A254,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Parliamentary accountability disclosures\n\nAMENDED 2025-26",249,"Losses and special payments \nHas the entity provided a statement of losses and special payments where the total amounts incurred are over the limits proscribed in Managing Public Money or Managing Public Money Northern Ireland?\n\nNotes: Per MPM A4.10.9 A losses statement is required in annual accounts where total losses exceed £300,000. Individual losses of more than £300,000 should be noted separately. Losses should be reported on an accruals basis.\n\nPer MPM A4.13.24 Special payments should be noted in annual accounts where the total value exceeds £300,000. Individual payments of more than £300,000 should be noted separately. This includes special severance payments. Per MPM A4.13.23 Special payments shall be noted in the accounts even if they may be reduced by subsequent recoveries.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H255),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H255,'Link libraries'!$B:$B,0),4),H255))","v":"FReM 6.7.1"},"FReM 6.7.1 (d)\nManaging Public Money A4.10.9 & A4.13.23 - 4",null,{"$f":"VLOOKUP(A255,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Parliamentary accountability disclosures",250,"Special severance payments\nIn the case of reporting on special payments which are severance payments, has the following detail been disclosed?\na) the number of special severance payments made,\nb) the total amount of special severance payments paid out;\nc) and the maximum (highest), minimum (lowest) and median values of special severance payments made; and\nd) Where an entity’s reporting of special severance payments does not include some or all of these details in circumstances in which doing so would conflict with a legal obligation arising as a result of the Data Protection Act 2018, disclosure of this fact. \n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H256),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H256,'Link libraries'!$B:$B,0),4),H256))","v":"FReM 6.7.1"},"FReM 6.7.1(d)\n\nSPECIAL_SEVERANCE_GUIDANCE_v3_FINAL.pdf (publishing.service.gov.uk)",null,{"$f":"VLOOKUP(A256,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Parliamentary accountability disclosures",251,"Gifts\nHas the entity included a notation of gifts made over the limits proscribed in Managing Public Money or Managing Public Money Northern Ireland?\n\nNote: Per MPM A4.12.9 Annual accounts should include a note on gifts made by departments if their total value exceeds £300,000. Gifts with a value of more than £300,000 should be noted individually, with a reference to the appropriate WMS and departmental minute. Exceptionally, where gifts are made between government departments, the receiving department should notate its accounts, not the donor.\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H257),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H257,'Link libraries'!$B:$B,0),4),H257))","v":"FReM 6.7.1"},"FReM 6.7.1 (e)\nManaging Public Money A4.12.9",null,{"$f":"VLOOKUP(A257,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Parliamentary accountability disclosures",252,"Fees and charges \nWhere fees and charges income is material, has the entity disclosed for each service: \na) the financial objective(s) and performance against the financial objective(s);\nb) the full cost and unit costs charged in year;\nc) the total income received in year; and\nd) the nature/extent of any subsidies or overcharging?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H258),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H258,'Link libraries'!$B:$B,0),4),H258))","v":"FReM 6.7.1"},"FReM 6.7.1(f)",null,{"$f":"VLOOKUP(A258,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Department","P","Parliamentary accountability disclosures\n\n",253,"Contingent liabilities reconciliation\n(Departments) Has the department included a reconciliation between contingent liabilities reported in the Supply Estimate and those reported in the annual report and accounts?\n\nNote: The reconciliation should include:\n• both contingent liabilities reported under IAS 37 and remote contingent liabilities within the scope of IAS 37 and disclosed in the Parliamentary Accountability Report rather than the financial statements.\n• both quantifiable and nonquantifiable contingent liabilities.\n• Entities may cross-reference to other parts of the annual report and accounts to explain variances or to provide additional information. \n• For quantifiable contingent liabilities, entities need only provide explanations for material variances. \n• For unquantifiable contingent liabilities, entities shall provide details on the current position of those contingent liabilities which are in the Supply Estimate but not the annual report and accounts and vice versa. \n• Entities may include this reconciliation as a note within an annex to the annual report and accounts. \n• This reconciliation and associated explanations are not subject to audit. \n• A template table has been provided at FReM 6.7.1(g). ",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H259),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H259,'Link libraries'!$B:$B,0),4),H259))","v":"FReM 6.7.1"},"FReM 6.7.1(g)",null,{"$f":"VLOOKUP(A259,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Parliamentary accountability disclosures",254,"Government functional standards\nHas the entity included a statement about the use of government functional standards?\n\nNote: Guidance is included here https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/1022038/05-21_DAO_Letter_-_functional_standards_for_pub_with_amends_LLJ.pdf \n\nThis disclosure is not subject to audit.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H260),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H260,'Link libraries'!$B:$B,0),4),H260))","v":"FReM 6.7.1"},"FReM 6.7.1(h)\nDAO 05/21",null,{"$f":"VLOOKUP(A260,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Department","P","Parliamentary accountability disclosures",255,"Public sector bodies outside the consolidation boundary\nHas the Department disclosed the names of any public sector bodies outside the boundary for which the department had lead policy responsibility in the year, together with a description of their status (for example, trading fund or public corporation).\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H261),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H261,'Link libraries'!$B:$B,0),4),H261))","v":"FReM 6.7.1"},"FReM 6.7.1(a)",null,{"$f":"VLOOKUP(A261,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Required","P","Parliamentary accountability disclosures",256,"Cost allocation and charging requirements\nIf the entity is a Public Sector Information Holder and has not complied with the cost allocation and charging requirements set out in HM Treasury guidance, has a statement of this fact been made?\n\nThis disclosure should be marked as Audited.",null,null,"FReM 6.7.1",{"$f":"IF(ISBLANK(H262),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H262,'Link libraries'!$B:$B,0),4),H262))","v":"FReM 6.7.1"},"FReM 6.7.1(c)",null,{"$f":"VLOOKUP(A262,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Required","P","Written Ministerial Statements and Departmental minutes which notify Parliament of liabilities\n\n",257,"Has the entity included a section in the Annual Report and Accounts with links to Written Ministerial Statements and Departmental minutes which notify Parliament of liabilities? \nBest practice\n\nNote: This section can be placed in an annex to the Annual Report and Accounts. ",null,null,"FReM 6.7.3",{"$f":"IF(ISBLANK(H263),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H263,'Link libraries'!$B:$B,0),4),H263))","v":"FReM 6.7.3"},null,null,{"$f":"VLOOKUP(A263,Summary!$B$13:$E$22,4,FALSE)","v":"Yes"}]
["Summary FS","P","Summary Financial Statements",258,"Has an entity publishing a document additional to its annual report and accounts containing supplementary material including summary financial statements complied with s426 of the Companies Act 2006 (as amended by SI1970 (2013))?\n\nSuch a document must not be published in advance of the full ARA being laid before Parliament as to do so would be a breach of Parliamentary privilege. ",null,null,"FReM 4.4.12",{"$f":"IF(ISBLANK(H264),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H264,'Link libraries'!$B:$B,0),4),H264))","v":"FReM 4.4.12"},null,null,{"$f":"VLOOKUP(A264,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Summary FS","P","Summary Financial Statements",259,"Does the supplementary material: \n(a) contain a statement that the strategic report is only part of the company's annual accounts and reports;\n(b) state how a person entitled to them can obtain a full copy of the company's annual accounts and reports; \n(c) state whether the auditor's report on the annual accounts was unqualified or qualified and, if it was qualified, set out the report in full together with any further material needed to understand the qualification; \n(d) state whether, in that report, the auditor's statement under Section 496 of the Companies Act 2006 (whether the strategic report and directors' report was consistent with the accounts) was unqualified or qualified and, if it was qualified, set out the qualified statement in full together with any further material needed to understand the qualification; and \n(e) in the case of a quoted company, contain a copy of that part of the directors' remuneration report which sets out the single total figure in respect of the company's directors' remuneration in accordance with the requirements of Schedule 8 to the Large and Medium-sized Companies (Accounts and Reports) Regulations 2008 (SI 2008/410)?",null,null,null,{"$f":"IF(ISBLANK(H265),\"\",HYPERLINK(INDEX('Link libraries'!$B:$E,MATCH(H265,'Link libraries'!$B:$B,0),4),H265))","v":""},"Section 426A of the Companies Act 2006",null,{"$f":"VLOOKUP(A265,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Common Core Tables\n\nAMENDED 2025-26",260,"Does the Annual Report and Accounts document contain Core Table 1 'Public Spending', a summary of departmental net expenditure using the same headings as voted within the Estimate, covering the period 2021-22 to 2025-26 and plans for 2026-27 to 2028-29 and 2029-30 for CDEL only, agreed as part of Spending Review 2025 (SR 25)?\n\nNote: The core tables can be published either alongside the SOPS in the Accountability Report on in a 'Regulatory Reporting' annex to the main Annual Report and Accounts. ",null,null,"PES (2026) 01 14.1 - 14.2\nPES (2026) 01 14.6",null,"PES (2026) 01 14.1 - 14.2\nPES (2026) 01 14.6",null,{"$f":"VLOOKUP(A266,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Common Core Tables\n\nAMENDED 2025-26",261,"Does the Annual Report and Accounts document contain Core Table 2 'Administration Budgets', providing continued visibility around administration spend, covering the period 2021-22 to 2025-26 and plans for 2026-27 to 2028-29, agreed as part of Spending Review 2025 (SR 25)?\n\nNote: The core tables can be published either alongside the SOPS in the Accountability Report on in a 'Regulatory Reporting' annex to the main Annual Report and Accounts. \n\nWhere practicable, departments should align the rows of Core Table 2 with those of their main budgeting tables. ",null,null,"PES (2026) 01 14.1 - 14.2\nPES (2026) 01 14.4\nPES (2026) 01 14.6",null,"PES (2026) 01 14.1 - 14.2\nPES (2026) 01 14.4\nPES (2026) 01 14.6",null,{"$f":"VLOOKUP(A267,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Common Core Tables",262,"Has the department explicitly linked the presentation of spending information in the Common Core Tables to the service and performance information in their ARAs, including their strategic objectives, making clear how these elements are linked?",null,null,"PES (2026) 01 14.3",null,"PES (2026) 01 14.3",null,{"$f":"VLOOKUP(A268,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Common Core Tables",263,"Is there a narrative to offer additional context for reconciling Common Core Tables with data included in the annual accounts? ",null,null,"PES (2026) 01 14.5",null,"PES (2026) 01 14.5",null,{"$f":"VLOOKUP(A269,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Common Core Tables",264,"Is there a supporting narrative to the tables sufficient to enable users to understand fully the tables presented, explaining:\n1) what the numbers represent,\n2) what they show, and\n3) any variances and trends over time to enable users to understand fully the tables presented?",null,null,"PES (2026) 01 14.7",null,"PES (2026) 01 14.7",null,{"$f":"VLOOKUP(A270,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Complaints to the Parliamentary Ombudsman",265,"Has the entity included, in a clearly sign-posted section or subsection, information from the latest published Parliamentary Ombudsman’s Annual Report on the following where applicable:\n(a) The number of complaints accepted for investigation by the Parliamentary Ombudsman in the year?\n\nNote: Entities should make clear for this and the following disclosures the financial year that the data covers. ",null,null,"PES (2026) 01 32.1-32.3",null,"PES (2026) 01 32.1-32.3",null,{"$f":"VLOOKUP(A271,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Complaints to the Parliamentary Ombudsman",266,"(b) The number of investigations reported on by the Parliamentary Ombudsman in the year and the percentage of those reports where the complaint was:\n• upheld in full;\n• upheld in part; or\n• not upheld?",null,null,"PES (2026) 01 32.2",null,"PES (2026) 01 32.2",null,{"$f":"VLOOKUP(A272,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Complaints to the Parliamentary Ombudsman",267,"(c) The number of Ombudsman recommendations:\n• complied with; and\n• not complied with?",null,null,"PES (2026) 01 32.2",null,"PES (2026) 01 32.2",null,{"$f":"VLOOKUP(A273,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Complaints to the Parliamentary Ombudsman",268,"Has the entity set the numbers on complaints to the Parliamentary Ombudsman in context by providing summary paragraphs on complaints more widely?\n\nNote: this may include, for example:\n- a statement on the entity’s approach or procedures for dealing with complaints;\n- the overall numbers of complaints dealt with;\n- the cost to the entity of doing so; and\n- any contact information or supplementary data which has been taken from the Ombudsman’s latest published report. \nIt is particularly important to include information which demonstrates how the entity has learnt from complaints.",null,null,"PES (2026) 01 32.4-32.5",null,"PES (2026) 01 32.4-32.5",null,{"$f":"VLOOKUP(A274,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",269,"Has the entity published any further information in which there is public interest, or which is necessary to ensure accurate, transparent, and meaningful reporting? \n\nTopics that will need to be covered (but are not requirements for all departments where there is nothing material to report) include:\n(a) Performance in responding to correspondence from the public;\n",null,null,"PES (2026) 01 33.2",null,"PES (2026) 01 33.2",null,{"$f":"VLOOKUP(A275,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",270,"(b) Anti-bribery and anti-corruption matters;",null,null,"PES (2026) 01 33.2",null,"PES (2026) 01 33.2",null,{"$f":"VLOOKUP(A276,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",271,"(c) Respect for human rights;",null,null,"PES (2026) 01 33.2",null,"PES (2026) 01 33.2",null,{"$f":"VLOOKUP(A277,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",272,"(d) Social matters;",null,null,"PES (2026) 01 33.2",null,"PES (2026) 01 33.2",null,{"$f":"VLOOKUP(A278,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",273,"(e) Health and safety reporting;\n\nNote: Departments are reminded of the commitment under the Revitalising Strategy for health and safety in the workplace to summarise health and safety performance in annual reports.",null,null,"PES (2026) 01 33.2",null,"PES (2026) 01 33.2",null,{"$f":"VLOOKUP(A279,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",274,"(f) Publicity and advertising; and",null,null,"PES (2026) 01 33.2",null,"PES (2026) 01 33.2",null,{"$f":"VLOOKUP(A280,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["PES","P","Other information in the public interest",275,"(g) Details of sponsorship agreements over £5,000 \n\nNote: Sponsorship is defined as “The payment of a fee or payment in kind by a company in return for the rights of public association with an activity, item, person or property for mutual commercial benefit”.",null,null,"PES (2026) 01 33.2",null,"PES (2026) 01 33.2",null,{"$f":"VLOOKUP(A281,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Financial and staff information by ALB",276,"For central government departments preparing consolidated accounts, is there a separate Annex to the Annual Report and Accounts which reports, for each of the department's component arm's length bodies and executive agencies, the following information displayed horizontally with column titles in the following order and separate rows for the Department and each ALB or agency:\na) total operating income (calculated to include the elements shown within the illustrative Statement of Comprehensive Net Expenditure in Agency Pink/NDPB Green) ;\nb) total operating expenditure (calculated to include the elements shown within the illustrative Statement of Comprehensive Net Expenditure in Agency Pink/NDPB Green) ; \nc) net expenditure for the year (including finance income and finance expense); and\nd) staff numbers and costs (split between permanently-employed staff and other staff)?\n\nNote: The 'ALB information' tab of this Disclosure Guide shows the recommended format for this disclosure from PES (2026) 01 16.4. Where this format is not feasible or significantly reduces clarity to the user, the department may choose an alternative disclosure arrangement and layout for this information. \n\nSection 17 of PES (2026) 01 includes details of the scope of this disclosure and how the figures should be compiled.",null,null,"PES (2026) 01 16.1 - 16.6\nPES (2026) 01 17.1 - 17.8\nPES (2026) 01 18.2",null,"PES (2026) 01 16.1 - 16.6\nPES (2026) 01 17.1 - 17.8\nPES (2026) 01 18.2",null,{"$f":"VLOOKUP(A282,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Financial and staff information by ALB",277,"Where exemptions or adaptations to the preparation and presentation of the annexed table on ALB financial information are required, have these been included as a note with appropriate disclosure to inform users?",null,null,"PES (2026) 01 18.4",null,"PES (2026) 01 18.4",null,{"$f":"VLOOKUP(A283,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department",null,"Financial and staff information by ALB\n\n",278,"Where more information is readily available across all consolidated entities, has the Department included further information which may be helpful for the user of the ARAs (such as a breakdown by each ALB of staff numbers and/or costs by regional location and staff numbers by Full Time Equivalent etc.)?\n\nNote: This requirement is not mandatory.",null,null,"PES (2026) 01 19.3",null,"PES (2026) 01 19.3",null,{"$f":"VLOOKUP(A284,Summary!$B$13:$E$22,4,FALSE)","v":0}]
["Department","P","Publishing the audit certificate in an accessible version",279,"Has the department liaised with the audit team regarding the publication of the audit certificate in an accessible version?",null,null,"PES (2026) 01 47.6",null,"PES (2026) 01 47.6",null,{"$f":"VLOOKUP(A285,Summary!$B$13:$E$22,4,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 2025-26 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 (2026) 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 1 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 is composed of:\na) net operating expenditure with financing\nb) 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 (2026) 01 24.2"]
["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 6.4.3)."]
[]
[]
["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 (2026) 01 26.3"]
[]
["“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 (2026) 01 26.2"]
[]
[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 2025-26 Sections 6.5.39 - 6.5.43"]
[]
["Table 1: Highly paid off-payroll worker engagements as at 31 March 2025, earning £245 per day or greater.","Source: FReM 2025-26 6.5.41"]
[null,"Core Department","ALBs","Departmental group"]
["Number (No.) of existing engagements as of 31 March 2025","X","X","X"]
["Of which, no. that existed:"]
["less than 1 year","X","X","X"]
["for between 1 and 2 years","X","X","X"]
["for between 2 and 3 years","X","X","X"]
["for between 3 and 4 years","X","X","X"]
["for 4 or more years","X","X","X"]
[]
["Table 2: All highly paid off-payroll workers engaged at any point during the year ended 31 March 2025, earning £245 per day or greater.","Source: FReM 2025-26 6.5.42"]
[null,"Core Department","ALBs","Departmental group"]
["No. of temporary off-payroll workers engaged during the year ended 31 March 2025","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 2024 and 31 March 2025","Source: FReM 2025-26 6.5.43 - 44"]
[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":"TCFD","index":7,"n_rows":4,"n_cols":42,"rows_kept":4,"cut":false,"hidden":false,"merged":[]}
["TCFD Guidance"]
["Source:","TCFD-aligned disclosure Application Guidance"]
[]
["Mandatory Requirements",null,null,null,null,null,null,null,null,null,"Scoping Guidance",null,null,null,null,null,null,null,null,null,null,"Table A1.1",null,null,null,null,null,null,null,null,null,"Table A1.2",null,null,null,null,null,null,null,null,null,"Table B.3"]

{"sheet":"SRG","index":8,"n_rows":4,"n_cols":2,"rows_kept":4,"cut":false,"hidden":false,"merged":[]}
["SRG Guidance"]
["Source:","Sustainability Reporting Guidance for 2025-26"]
[]
["Scoping Guidance"]

{"sheet":"Link libraries","index":9,"n_rows":84,"n_cols":19,"rows_kept":84,"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 2026",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/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.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$3&\"#page=\"&L6","v":"#page=5"}]
[null,"FReM 2.3.4",null,13,{"$f":"$E$4&\"#page=\"&D7","v":"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=13"},null,null,null,null,null,"PES(2021) 01 1.2",5,"#page=5"]
[null,"FReM 4.1.4",null,25,{"$f":"$E$4&\"#page=\"&D8","v":"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=25"},null,null,null,null,null,"PES(2021) 01 1.3",5,"#page=5"]
[null,"FReM 4.3.1",null,29,"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=29",null,null,null,null,null,"PES(2021) 01 1.4",5,"#page=5"]
[null,"FReM 4.4.12",null,32,"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=32",null,null,null,null,null,"PES(2021) 01 1.5",5,"#page=5"]
[null,"FReM 5.1.2-5.1.3",null,35,"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=35",null,null,null,null,null,"PES(2021) 01 3.1",7,"#page=7"]
[null,"FReM 5.2.6",null,36,"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=36"]
[null,"FReM 5.2.7",null,37,"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=37",null,null,null,null,null,"PES(2021) 01 4.5",9,"#page=9"]
[null,"FrEM 5.2.8",null,37,"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=37"]
[null,"FReM 5.3.1",null,37,"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=37",null,null,null,null,null,"PES(2021) 01 8.1",15,"#page=15"]
[null,"FReM 5.3.3",null,38,"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=38",null,null,null,null,null,"PES(2021) 01 12.3",17,"#page=17"]
[null,"FReM 5.4.10",null,44,"https://assets.publishing.service.gov.uk/media/69441b8f143d960161547eb0/Government_Financial_Reporting_Manual__FReM__for_2025-26__published_December_2025_.pdf#page=44",null,null,null,null,null,"PES(2021) 01   14.5",21,{"$f":"$N$3&\"#page=\"&L17","v":"#page=21"},null,null,null,null,null,"FReM 9.1.10"]
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