Reporting and accountability support transparency in how an entity uses and manages public resources. They include clear reporting on performance, compliance, governance and the operation of internal controls, as well as demonstrating how responsibilities have been discharged.
Strong reporting and accountability arrangements help demonstrate that public resources are being properly managed, support transparency to the Parliament and the public and show how the entity is meeting its obligations under the PGPA framework. Accountable authorities should ensure appropriate processes are in place to monitor and respond to recommendations from parliamentary processes and other external oversight bodies.
Key guidance to assist you to build a system of internal control
