Collection

HMT Dear Accounting Officer (DAO) letters

This series brings together all documents relating to HMT DAO letters

From:
HM Treasury
Published
12 July 2013
Last updated
25 July 2025 바카라 사이트” See all updates

바카라 사이트˜Dear Accounting Officer바카라 사이트™ (DAO) letters are used to provide specific advice on issues of accountability, regularity and propriety, value for money and annual accounting exercises. They supplement guidance published in Managing Public Money.

This page indexes extant DAOs, issued by the Treasury Officer of Accounts team in HM Treasury.

Following a review of all DAOs, the majority of pre-2008 DAOs have been withdrawn.

DAOs from pre-2012 can be found online on the .

Users who experience difficulties in obtaining DAOs or require further information should contact: TOAEnquiries@hmtreasury.gov.uk

Documents

Updates to this page

Published 12 July 2013
Last updated 25 July 2025 show all updates

  1. DAO 05/25 letter: Green Book Review 2025: Findings added.

  2. Added DAO 04/25 letter: New guidance on publishing business cases for major projects and programmes to the collection.

  3. Updated with: DAO 03/25 바카라 사이트“ 바카라 사이트 investment and strategic support

  4. DAO 02/25 Managing Public Money added

  5. DAO 03/24 Accounts Directions 2024-25 added.

  6. DAO 02/24 - Accounts Directions 2023-24 added.

  7. DAO 01/24 바카라 사이트“ Parliamentary Communications added.

  8. Updated with: DAO 06/23 Accounts Directions 2023-24.

  9. DAO 05/23 바카라 사이트“ 바카라 사이트 Funds to Meet Specific Liabilities added

  10. DAO 04/23 바카라 사이트 Efficiency Framework added

  11. DAO 03/23 Updates to Managing Public Money and Accounting officer assessments: guidance added

  12. Updated with: DAO 02/23 Risk Control Framework (Updated Orange Book)

  13. DAO 01/23 Budget Holder Forecasting Handbook added

  14. DAO 05/22 Protocol for Sharing Internal Audit Reports added and contact details updated

  15. DAO 04/22 Accounting officer assessments and framework documents added

  16. DAO 03/22 Reissued: Guidance on Novel Financing Arrangements added

  17. Updated with: DAO 02/22 Framework document templates.

  18. new DAO letter

  19. DAO letter 06/21 and 07/21 added

  20. Added DAO 08/21 Accounts Directions 2021-22

  21. Mandating Functional Standards from end September 2021 added

  22. DAO 04/21 Updates to Managing Public Money annexes added

  23. DAO 03/21 Managing Public Sector Knowledge Assets added

  24. DAO 02/21 EU Law references in Managing Public Money added.

  25. Updated with: DAO 01/21 Control Totals 2020-21.

  26. DAO 04/20 Accounts Directions 2020-21 link added.

  27. Updated with 'DAO 03/20 Accounts Directions 2019-20'.

  28. Updated with 'DAO 02/20 Revision of target dates for implementing PAC recommendations'.

  29. Updated contact information and updated with 'DAO 01/20 The Orange Book'.

  30. Updated with 'DAO 05/19 Accounts Directions 2019-20'.

  31. Updated with 'DAO 04/19 Update to Managing Public Money Annexes'.

  32. Updated with 'DAO 03/19 Appointment of Accounting Officers'.

  33. Updated with 'DAO 02/19 Guidance on novel financing arrangements'.

  34. 'DAO 01/19 Template letter for appointment of Temporary Acting Accounting Officers' published.

  35. Update with 'DAO 02/18 Accounts Directions 2018-19'.

  36. Updated with DAO 01/18 Managing Public Money (Annexes)

  37. Updated with DAO 04/17 Accounts Directions 2017-18

  38. Updated with DAO 03/17 Brexit Spending and Directions

  39. Updated with DAO 02/17 Accounting Officer Assessments

  40. Updated with DAO 01/17 Accounting Officer System Statements

  41. Updated to include: DAO 02/16 Accounts Directions 2016-17

  42. Updated: DAO 01/16 Accounting Officer oversight of grant expenditure

  43. Updated with 'Dear Accounting Officer' letters on account directions for 2015-16, and new guidance for accounting officers on the public scrutiny of public spending.

  44. new letter added

  45. Updated with DAO 08/15: Changes to Managing Public Money document annexes.

  46. Updated contact details

  47. Updated to include latest DAO release

  48. Added December 2014

  49. Updated to include Evidence at PAC hearings

  50. DAO 02/14 early termination of contracts added

  51. added DAO 1/14 Treasury Minutes 2014 revisions: 7 April 2014

  52. Accounting directions for December 2013 published

  53. First published.

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