Monday 24 August 2020 - Good Practice Guide

Annual Reporting – Good Practice Guide (2020)

Topics: Accountability

Departments: Office of the Chief Executive, Treasury & Exchequer

Sector: States Established & States Controlled Entities

C&AG - Good Practice Guide to Annual Reporting

Good Practice Guide: pdf (3.31 MB)

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Annual reports are a key means by which an entity tells the story of its year. Public annual reporting, done well, enables stakeholders to understand – with trust and confidence – an entity’s strategy and the risks it faces, how much money has been spent and on what, and what has been achieved as a result. It enables stakeholders to hold the entity to account effectively.


This first Good Practice Guide published by the Office of the Comptroller and Auditor General sets out some good practice principles for excellence in annual reporting by public bodies and provide some illustrative examples from organisations. These examples are drawn from the C&AG’s review of annual reports of public sector organisations in Jersey which underpinned her report Annual Reporting published in August 2020.


Organisations can do more to produce fully integrated reports, where the annual report more closely complements and narrates the financial performance of the organisation. In some instances annual reports are being produced without including a commentary on financial performance or a set of financial statements.


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