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 Managing Public Money and the Government Financial Reporting Manual (FReM).
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.
General DAO (GEN)
Contact information for (DAO) and (TOA )
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).
2008
03/08 (08/05/08) Following up PAC reports
02/08 (03/04/08) Management responsibilities, Annex 4.1, Annex 4.15
01/08 (17/01/08) Companies Act 2006: Audit of NDPBs
2007
06/07 (11/12/07) Accounts Directions 2007-08
05/07 (31/10/07) Fraud in Government Departments 2006-07
04/07 (25/07/07) Managing Public Money
03/07 (03/07/07) NAO reports
02/07 (02/07/07) Machinery of Government
01/07 (04/05/07) PAC Hearings
2006
11/06 (23/11/06) Foreign Exchange Transactions
09/06 (27/07/06) The Audit Committee Handbook
08/06 (27/07/06) Financial relationships with the third sector
07/06 (28/06/06) Collaborative management of the Civil Estate
06/06 (01/06/06) Indemnities for Non-Executive Board Members
05/06 (27/04/06) Corporate governance: reporting
04/06 (11/04/06) Modernisation of Government Accounting
03/06 (13/03/06) Departments' Resource Accounts: 2005-06 Timetable
02/06 (16/02/06) Public Sector Audit: new practice note
2005
13/05 (12/12/05) New Treasury Officer of Accounts
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
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
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
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
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
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 September 2000) Issue of revised accounts guidance for Executive NDPBs and trading funds/withdrawal 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
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
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
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
1995
6/95 (15 September 1995) Accuracy of evidence to the PAC
4/95 (16 June 1995) PAC: conclusions of general application Annex A
1994
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
1992
19/92 (15/10/92) The new Fees and Charges Guide
Restricted DAO (R)
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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