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Dear Accounting Officer Letters

This page indexes extant 'Dear Accounting Officer' (DAO) letters, issued by the Treasury Officer of Accounts team (TOA) in HM Treasury. Files are listed in reverse chronological order. The latest list of extant DAO letters is contained in 10/05 (10/08/05) , Annex A , Annex B , Annex C .

DAOs are used to provide specific advise on issues of accountability, regularity and propriety and annual accounting exercises. These are used to supplement guidance published in Government Accounting and the Resource Accounting Manual.

Departments are reminded that DAO(GEN)11/03 set out the revised arrangements for circulating DAOs.  Also, the vast majority of DAOs are issued under the general circulation lists and have the DAO (GEN) reference.  But some of the extant DAO letters were distributed on a "restricted" circulation and these are shown as "(R)" on the list below.  These were sent only to Accounting Officers, Chief Executives of Executive Agencies and Principal Finance Officers or Finance Directors in departments.  Prior to DAO(GEN)11/03, letters which were circulated on the "general" ("GEN") and resource accounts and budgeting ("RAB") list were sent to these people and in addition, extra copies were sent to general distribution points within departments ("bulk suppliers").  "Restricted" DAO papers were not numbered before 1990.

Users who experience difficulties in obtaining DAOs or require further information should contact either:

Mangai Rajasingham in TOA, Room 1/W2, HM Treasury, 1 Horse Guards Road, London SW1A 2HQ (GTN 270-5362, email address: mangai.rajasingham@hm-treasury.gov.uk); or

Jim Duncan in TOA, Room 1/W2, HM Treasury, 1 Horse Guards Road, London SW1A 2HQ (GTN 270-4833, email address: jim.duncan@hm-treasury.gov.uk).

Dear Accounting Officer letters are available below in Adobe Acrobat Portable Document Format (PDF).  Adobe Acrobat software can be downloaded free of charge from the Adobe website.  For help alternative ways to read PDF documents and further information on website accessibility visit the HM Treasury accessibility page.

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General DAO (GEN)

TOA DAO contact

-     pre-2005 DAO letters do not take account of TOA staff changes
-     queries on TOA issues in pre-2005 DAO letters should be addressed to Jim Duncan (GTN 270-4833,  jim.duncan@hm-treasury.gov.uk).

2006

 01/06 (16/01/06)   Accounts Directions 2005-06

2005

13/05 (12/12/05) New Treasury Officer of Accounts
12/05 (16/11/05) 2004-05 Fraud Report - An analysis of reported fraud in government departments
11/05 (18/08/05) Staff severance terms
10/05 (10/08/05) List of Dear Accounting Officer (DAO) letters which are still extant  Annex A   Annex B   Annex C
09/05 (28/07/05) Corporate Governance in central government departments  Annex A
08/05 (04/07/05) Recording property information on e-PIMS
07/05 (27/06/05) Clawback: Disposal of publicly funded assets
06/05 (20/05/05) Government Accounting 2000 - Amendment 4 and publication arrangements
05/05 (23/03/05) Efficiency Programme: Treasury Approval of Accommodation Proposals Annex
04/05 (18/03/05 Increases in Parliamentary Reporting  Thresholds Annex A , Annex B .

2004

18/04 (09/12/04) Arrangements for Handling External Risks, Publication of Orange Book & Partnership Guidance 
17/04 (03/12/04) Accuracy of Electronically Published Accounts and guidance on Notional Insurance premiums Annex A
16/04 (03/12/04) Points arising from the work of the Public Accounts Committee (PAC) and new Treasury guidance Annex A , Annex B , Annex C
15/04 (24/11/04) 2003-04 Fraud Report - An Analysis of reported fraud in Government departments
14/04 (13/10/04) Reform of Supply Estimates and Appropriation procedure: Estimates Memoranda 
13/04 (05/10/04) Departmental Lending to sponsored bodies operating in competitive markets Annexes C and D
12/04 (05/10/04) Audit of Grants to Local Authorities and NHS Bodies
11/04 (22/07/04) BACs File and Item Limits and "Grade3" user arrangements
10/04 (16/07/04) Revision of the Board Members' pension and public appointees pension and compensation guidance notes
08/04 (11/06/04) Money Laundering
07/04 (30/03/04) Delivering success in government acquisition based programmes and projects
06/04 (22/03/04) Signing departmental resource accounts: New arrangements
05/04 (03/03/04) Government Accounting 2000 - Amendment 3 and publication arrangements

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2003

17/03 (19/12/03) Audit Committee Handbook
16/03 (17/12/03) Central Infrastructure in Electronic Government
15/03 (14/11/03) Advances from the Contingencies Fund - New Services requiring specific legislation
13/03 (15/09/03) Revised cost of capital rate in fees and charges recovery policy
12/03 (12/09/03) Guidance to departments on reporting on grants and the funding relationship with voluntary and community bodies
11/03 (11 July 2003) Distribution of Dear Accounting Officer (DAO) letters 
10/03 (13 June 2003) Lord Sharman's report on Audit and Accountability: Implementing Government Commitments on Audit and Access
08/03 (22 May 2003) Tax Planning and Tax Avoidance
07/03 (28 March 03) Model Management Statement and Financial Memorandum for Executive NDPBs MS   FM
06/03 (21 March 2003) Resource Accounting Manual 2002-3: guidance on the inclusion of an operating and financial review in an annual report
05/03 (27 February 2003) Green book - appraisal and evaluation in central government

2002

22/02 (11 December 2002) Disposal of Surplus land and property within the public sector
21/02 (29 November 2002) Government Accounting - amendments and publication arrangements
18/02 (14 August 2002) Valuing the underfunded pension liabilities of by-analogy schemes for FRS17
17/02 (30 July 2002) Machinery of Government changes  Annex 1
Addendum to 08/02 (30 July 2002) Further transitional adjustments in 2001-2002 Resource Accounts  Addendum
15/02 (30 May 2002) Reporting details of thefts and fraud to the Treasury - new arrangements
13/02 (20 May 2002) Salary and pension disclosures - inflation rate to be used in calculating the real increase in pension entitlements 2001-02  Annex A
11/02 (15 April 2002) Treatment of asset sales in estimates and resource accounts for 2001-02 and 2002-03
09/02 (19 March 2002) Resource Accounting Manual 2001-02: Guidance on the inclusion of an operating and financial review in an annual report
08/02 (19 March 2002) Resource Accounts 2001-02 - transitional adjustments
07/02 (14 March 2002) Publication of the Government response to Lord Sharman's Report "Holding to Account",  executive summary ,  summary of issues
4/02 (8 February 2002) Severance terms for staff

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2001

17/01 (18 December 2001) Introduction of Euro Notes and Coins
15/01 (30 November 2001) Redress Review
13/01 (31 October 2001) Expenditure on Non Pay Awards 
12/01 (30 October 2001) Government Internal Audit Standards  Implementation Questionnaire ,  Government Internal Standards .
09/01 (27 July 2001) Supplying information, and licensing its reproduction and re-use: publication of "Charges for information: when and how guidance for government departments and other crown bodies"
07/01 (24 May 2001) Supplement to DAO(GEN) 13/99: Appointment of Accountancy firms to audit and other assignments in the Public Sector, and nature of the auditing responsibilities
06/01 (21 May 2001) Practice note on the audit of Financial Statements of Public Sector entities in the United Kingdom
05/01 (1 May 2001) Changes in AO appointments arising from the introduction of Resource Accounting and Budgeting (RAB)
01/01 (4 January 2001) Government Resources and Accounts act 2000: Commencement Order

2000

12/00 (21 December 2000) Further guidance on the requirement to disclose data relating to salary and pension entitlements
9/00 (12 Septmeber 2000) Issue of revised accounts guidance for Executive NDPBs and trading funds/withdawal of various HM Treasury issued publications
6/00 (22 May 2000) Use of external tax advice by government departments
2/00 (22 February 2000) Government lending for periods in excess of 25 years
1/00 (28 January 2000) Reporting PFI Contracts to Parliament

1999

16/99 (8 October 1999) Accounting for PFI: Implementation
15/99 (13 August 1999) PAC conclusions of general application
14/99 (22 July 1999) Appointment of accountancy firms to audit and other assignments in the public sector, and nature of the auditing responsibilities (amendment)
13/99 (19 July 1999) Appointment of accountancy firms to audit and other assignments in the public sector, and nature of the auditing responsibilities
12/99 (13 July 1999) Accounting for PFI ,  Technical Note No 1
11/99 (21 June 1999) National Audit Office/Public Accounts Committee recommendations: improved follow-up
10/99 (10 June 1999) Corporate Governance: The Turnbull Report
6/99 (20 April 1999) Fees and charges and other accruals based accounts: Provisions, Contingent Liabilities and Contingent Assets (FRS 12)
3/99 (5 February 1999)  Introduction of the Euro, 1 January 1999

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1998

3/98 (10 August 1998) Power to incur expenditure on preparations for possible UK entry to the single currency

1997

11/97 (25 November 1997) Public Accounts Committee: Conclusions of general application
8/97 (17 September 1997) Rates of charge for pension costs
5/97 (17 July 1997) Dropping the use on official papers of the designation 'Not for NAO Eyes'
2/97 (21 March 1997) Financial Reporting Standard FRS 8
1/97 (21 February 1997) Public Accounts Committee: Conclusions of General Application

1996
17/96 (18 December 1996) Estates and buildings procurement: prevention of fraud and irregularity in the award and management of contracts
15/96 (29 October 1996) Efficiency scrutiny on the management of the Civil Estate
10/96 (18 June 1996) PAC: conclusions of general application
8/96 (28 March 1996) Executive Non-Departmental Public Bodies annual reports and accounts guidance
1/96 (10 January 1996) Efficiency sucrutiny on the management of the civil estate

1995

7/95 (27 September 1995) Rates of charge for pension costs
6/95 (15 September 1995) Accuracy of evidence to the PAC
4/95 (16 June 1995) PAC: conclusions of general application  Annex A

1994

8/94 (1 August 1994) Rates of charge for pension costs
6/94 (13 June 1994) Public Accounts Committee: conclusions of general application
3/94 (4 March 1994) Checklist of points in the PAC's 8th report on the proper conduct of public business

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1992

19/92 (15/10/92) The new Fees and Charges Guide

Restricted DAO (R) (see notes on restricted DAOs)

1/95 (30/11/95) Provision of up-to date information to the PAC
6/92 (4 June 1992) Next steps agencies: validation of agency
5/92 (21 May 1992) Audit fees for trading funds and on-vote next steps agencies
3/92 (12 March 2002) Agency Accounting Officers: letter of designation
2/92 (12 March 1992) Dealings by department with financial institutions
1/92 (10 January 1992) The PAC and matters of policy
3/91 (10 December 1991) Provision of up to date information to the PAC
2/90 (17 December 1990) NAO use of consultants
(2 October 1989) Correction of statements in Treasury Minutes
( 30 June 1989) PAC hearings: the Accounting Officer's responsibilities
(13 January 1989) Agencies: consultation with NAO

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