Correspondence

DAO 02/26 letter: Novel contentious or repercussive spending

‘Dear Accounting Officer’ letters provide advice on accountability, regularity, propriety and value for money and annual accounting exercise.

• From: HM Treasury
• Published: 16 April 2026

Documents

DAO 02/26 letter: Novel contentious or repercussive spending

PDF, 302 KB, 19 pages

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DAO 02/26 letter: Novel contentious or repercussive spending

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Accounting officers are responsible for ensuring that any ‘novel, contentious or repercussive’ spending always obtains appropriate Treasury authority. As part of reforms to the spending control and accountability framework, additional guidance is being provided to help accounting officers assess whether a specific proposal falls into the categories of novel, contentious or repercussive.

Published 16 April 2026