Change of https://www.gov.uk/government/publications/managing-public-money

Change description : 2025-06-12 16:07:00: Managing public money 2025 version updates the 2023 version. [Guidance and regulation]

Showing diff : 2023-05-04 11:30:13.626689022 +00:00..2025-06-12 15:07:39.631244917 +00:00

Guidance

Managing public money

This publication offers guidance on how to handle public funds.

From:
HM Treasury
Published
14 May 2012
Last updated
412 MayJune 20232025 — See all updates

Documents

Managing Public Money

PDF, 1.51 MB, 230289 pages

Template for special severance cases

MS Word Document, 42.5 KB

Template Delegated Authority Letter

MS Word Document, 67.9 KB

Details

This 2023 version updates the 2021 version, previous versions may be found via the National Archives.

The public, and Parliament acting on their behalf, have a right to expect that funds raised using powers agreed by Parliament will be used for the purposes intended. Public servants have a demanding fiduciary duty to use public money responsibly.

Much of what managing public money requires is just good common sense, or sound financial management. There are also some specific rules and conventions about how certain things are handled, which ensure that policies, programmes and projects work smoothly and serve their intended purposes.

Updates to this page

Published 14 May 2012
Last updated 412 MayJune 2023 + show2025 href="#full-history">+ show all updates

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Update history

2026-08-13 15:53
The template has been added for Arms Length Bodies to use, commencing August 2026.The template has been updated for Template Delegated Authority Letter for departments to use, commencing August 2026.

2026-04-16 14:31
The updates to Managing Public Money incorporate new guidance on the interpretation of ‘Novel, Contentious and Repercussive’ to Chapter 2 and Annex 2.2. A correction has also been made to a heading in Table A1.1.B.Delegated Authority Guidance: Expenditure categories subject to specific controls added.

2025-06-12 16:07
Managing public money 2025 version updates the 2023 version.

2023-05-04 12:29
Updated with the 2023 version.

2022-09-20 12:48
Template Delegated Authority Letter updated

2022-03-04 17:37
Managing Public Money updated