The purpose of an accounting officer system statement is to provide to Parliament a single statement setting out all of the accountability relationships and processes within a department, making clear who is accountable for what, from the principal accounting officer down. It should ensure accountability for all of the public money and other public resources which fall within a single accounting officer’s responsibilities.
This guidance is for principal accounting officers of central government departments, and officials who support them in managing the governance arrangements between those departments and their arm’s length bodies. It sets out how central government departments should construct an accounting officer system statement (AOSS) covering all of their relevant accountability relationships. This should include relationships with arm’s length bodies and third party delivery partners.