Budget Responsibility and National Audit Act 2011, Government Resources and Accounts Act 2000, and Exchequer and Audit Departments Act 1866

The United Kingdom's national fiscal transparency framework rests on three overlapping statutes: the Budget Responsibility and National Audit Act 2011 (BRNAA 2011), which establishes the Office for Budget Responsibility (OBR) as an independent fiscal forecasting body and continues the Comptroller and Auditor General as a House of Commons officer with a 10-year non-renewable term; the Government Resources and Accounts Act 2000 (GRAA 2000), which mandates departmental resource accounts and the Whole of Government Accounts (WGA) consolidating over 10,000 public bodies on an IFRS basis; and the Exchequer and Audit Departments Act 1866, which retains the foundational requirement that all revenues flow through the Consolidated Fund and that appropriation accounts are laid before Parliament. The Procurement Act 2023 replaced the Public Contracts Regulations 2015 post-Brexit and mandates competitive tendering and contract award publication above threshold values. The IBP Open Budget Survey 2023 rated the UK 62/100 on transparency, with In-Year Reports scoring 93/100 but the Pre-Budget Statement and Citizens Budget absent.

Transparency Requirements