Holding the government to account for its finances: the “Unsung” heroes of the UK parliament scrutiny unit

Laurence Ferry, Larry Honeysett and Henry Midgley

Journal of Public Budgeting, Accounting & Financial Management, 2021, vol. 33, issue 2, 109-113

Abstract: Purpose - This paper describes the role and remit of the Scrutiny Unit, which assists members of parliament (MPs) with the analysis of accounting data. Design/methodology/approach - The analysis is developed through an understanding of the secondary literature and practical experience of the work of the Unit. Findings - The Scrutiny Unit is an unappreciated and yet vital part of the way in which financial scrutiny operates within the UK parliament. It translates to MPs key financial and economic documents including the budget and accounts. It is a unique institution, covering the entire financial cycle of approval and accountability within parliament. Originality/value - This is the first descriptive piece on the Unit in an accounting journal and contributes to our understanding of how financial accountability works within the UK parliament.

Keywords: Accountability; Financial scrutiny; Public finance; Budget; Government; UK parliament; Democracy (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-11-2020-0180

DOI: 10.1108/JPBAFM-11-2020-0180

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