Good practice guides

A list of our reports that describe good practice for different aspects of an entity's operations.
Severance payments: A guide for the public sector

June 2019: This guide is intended to help public sector employers when considering making a severance payment to a departing employee. It replaces our 2012 publication, and has been updated to reflect more recent case law and changes in accounting standards.

Controlling sensitive expenditure: Guidelines for public entities

February 2007: These guidelines are our view of good practice that public entities should use to control sensitive expenditure. The guidelines outline expectations and guidance that we may use when carrying out performance audits or inquiries, or in annual financial audits...

Good Practice for Managing Public Communications by Local Authorities

April 2004: Local authorities will have to determine what practical application they make of our good practice guidance in particular situations. We recommend that the adoption and application of the guidance in this publication be incorporated in a formal communications policy...