HMT Dear Accounting Officer (DAO) letters

This series brings together all documents relating to HMT DAO letters


  1. Documents

‘Dear Accounting Officer’ (DAO) letters are used to provide specific advice on issues of accountability, regularity and propriety 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Following a review of all DAOs, the majority of pre-2008 DAOs have been withdrawn.

DAO’s from pre-2012 can be found online on the National Archives website.

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

Adrian Baxter
TOA, 2nd Floor, Yellow Zone
HM Treasury
1 Horse Guards Road