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Holding the Government to account for its finances: The ‘unsung’ heroes of the UK Parliament Scrutiny Unit

Ferry, Laurence and Honeysett, Larry and Midgley, Henry (2021) 'Holding the Government to account for its finances: The ‘unsung’ heroes of the UK Parliament Scrutiny Unit.', Journal of Public Budgeting, Accounting & Financial Management, 33 (2). pp. 109-113.


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 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.

Item Type:Article
Keywords:Accountability; Financial Scrutiny; Public Finance; Budget; Government; UK Parliament; Democracy
Full text:(AM) Accepted Manuscript
Available under License - Creative Commons Attribution Non-commercial No Derivatives 4.0.
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Publisher statement:This article is made available under a Creative Commons Attribution Non-commercial International Licence 4.0 (CC BY-NC 4.0) and any reuse must be in accordance with the terms outlined by the licence.
Date accepted:04 January 2021
Date deposited:19 January 2021
Date of first online publication:19 January 2021
Date first made open access:19 January 2021

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