Collection

HMT Dear Accounting Officer (DAO) letters

This series brings together all documents relating to HMT DAO letters

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Following a review of all DAOs, the majority of pre-2008 DAOs have been withdrawn.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

Emma Impey
2nd Floor, Yellow Zone
HM Treasury
1 Horse Guards Road
London
SW1A 2HQ

Documents

  1. DAO 02/18 Accounts Directions 2018-19
  2. DAO 01/18 Managing Public Money (Annexes)
  3. DAO 04/17 Accounts Directions 2017-18
  4. DAO 03/17 Brexit Spending and Directions
  5. DAO 02/17 Accounting Officer Assessments
  6. DAO 01/17 Accounting officer system statements
  7. DAO 02/16 Accounts Directions 2016-17
  8. DAO 01/16 Accounting Officer oversight of grant expenditure
  9. DAO 03/15 Accounts Directions 2015-16
  10. DAO 04/15 New guidance for Accounting Officers on the Public Scrutiny of Public Spending
  11. DAO 02/15: Whistleblowing arrangements in Annual Report and Accounts
  12. DAO 01/15: Changes to Managing Public Money document annexes
  13. DAO 02/14 addendum – early termination of PPP and PFI contracts
  14. DAO 04/14 Accounts Direction: 18 December 2014
  15. DAO 03/14 Evidence at PAC hearings
  16. DAO 02/14 early termination of contracts
  17. DAO 1/14 Treasury Minutes 2014 revisions: 7 April 2014
  18. DAO 3/13 Accounts directions: 20 December 2013
  19. DAO 2/13 Managing public money: 12 July 2013
  20. DAO 1/13 Treasury Minutes: 13 June 2013
  21. DAO 4/12 Accounts directions: 18 December 2012
  22. DAO 3/12 Public sector internal audit standards: 18 December 2012
  23. DAO 1/12 Tax avoidance: 2 February 2012
  24. DAO 2/12 Governance statements: 17 February 2012
Published 12 July 2013
Last updated 20 December 2018 + show all updates
  1. Update with 'DAO 02/18 Accounts Directions 2018-19'.
  2. Updated with DAO 01/18 Managing Public Money (Annexes)
  3. Updated with DAO 04/17 Accounts Directions 2017-18
  4. Updated with DAO 03/17 Brexit Spending and Directions
  5. Updated with DAO 02/17 Accounting Officer Assessments
  6. Updated with DAO 01/17 Accounting Officer System Statements
  7. Updated to include: DAO 02/16 Accounts Directions 2016-17
  8. Updated: DAO 01/16 Accounting Officer oversight of grant expenditure
  9. 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.
  10. new letter added
  11. Updated with DAO 08/15: Changes to Managing Public Money document annexes.
  12. Updated contact details
  13. Updated to include latest DAO release
  14. Added December 2014
  15. Updated to include Evidence at PAC hearings
  16. DAO 02/14 early termination of contracts added
  17. added DAO 1/14 Treasury Minutes 2014 revisions: 7 April 2014
  18. Accounting directions for December 2013 published
  19. First published.