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Following a review of all DAOs, the majority of pre-2008 DAOs have been withdrawn.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

Adrian Baxter
TOA, 2nd Floor, Yellow Zone
HM Treasury
1 Horse Guards Road
London
SW1A 2HQ

Documents

  1. DAO 04/17 Accounts Directions 2017-18

    • Correspondence
  2. DAO 03/17 Brexit Spending and Directions

    • Correspondence
  3. DAO 02/17 Accounting Officer Assessments

    • Correspondence
  4. DAO 01/17 Accounting officer system statements

    • Correspondence
  5. DAO 02/16 Accounts Directions 2016-17

    • Correspondence
  6. DAO 01/16 Accounting Officer oversight of grant expenditure

    • Correspondence
  7. DAO 03/15 Accounts Directions 2015-16

    • Correspondence
  8. DAO 04/15 New guidance for Accounting Officers on the Public Scrutiny of Public Spending

    • Correspondence
  9. DAO 02/15: Whistleblowing arrangements in Annual Report and Accounts

    • Correspondence
  10. DAO 01/15: Changes to Managing Public Money document annexes

    • Correspondence
  11. DAO 02/14 addendum – early termination of PPP and PFI contracts

    • Guidance
  12. DAO 04/14 Accounts Direction: 18 December 2014

    • Guidance
  13. DAO 03/14 Evidence at PAC hearings

    • Guidance
  14. DAO 02/14 early termination of contracts

    • Guidance
  15. DAO 1/14 Treasury Minutes 2014 revisions: 7 April 2014

    • Guidance
  16. DAO 3/13 Accounts directions: 20 December 2013

    • Guidance
  17. DAO 2/13 Managing public money: 12 July 2013

    • Guidance
  18. DAO 1/13 Treasury Minutes: 13 June 2013

    • Guidance
  19. DAO 4/12 Accounts directions: 18 December 2012

    • Guidance
  20. DAO 3/12 Public sector internal audit standards: 18 December 2012

    • Guidance
  21. DAO 1/12 Tax avoidance: 2 February 2012

    • Guidance
  22. DAO 2/12 Governance statements: 17 February 2012

    • Guidance
Published 12 July 2013
Last updated 20 December 2017 + full page history
  1. Updated with DAO 04/17 Accounts Directions 2017-18
  2. Updated with DAO 03/17 Brexit Spending and Directions
  3. Updated with DAO 02/17 Accounting Officer Assessments
  4. Updated with DAO 01/17 Accounting Officer System Statements
  5. Updated to include: DAO 02/16 Accounts Directions 2016-17
  6. Updated: DAO 01/16 Accounting Officer oversight of grant expenditure
  7. 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.
  8. new letter added
  9. Updated with DAO 08/15: Changes to Managing Public Money document annexes.
  10. Updated contact details
  11. Updated to include latest DAO release
  12. Added December 2014
  13. Updated to include Evidence at PAC hearings
  14. DAO 02/14 early termination of contracts added
  15. added DAO 1/14 Treasury Minutes 2014 revisions: 7 April 2014
  16. Accounting directions for December 2013 published
  17. First published.