This is a guide to financial scrutiny, intended to complement our “Finance scrutiny practice guide” (2020), which holds more detail on some of the matters covered in this document.
This document should be read alongside “Audit committees and scrutiny committees: working together” (2021), and forthcoming material on scrutiny of treasury management and audit and risk, both due to be published in early 2024.
This guide has been produced using funding from HM Government.
December 2023
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