Correspondence

DAO 03/25 – Government investment and strategic support

'Dear Accounting Officer' letters provide advice on accountability, regularity, propriety, value for money and annual accounting exercises.

Documents

DAO 03/25 Guidance on Government investment and strategic support

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Details

When considering investment or strategic support, accounting officers should consider their duties in the context of the strategic policy objectives that ministers are seeking to achieve by virtue of the investment, as well as having regard to their other accounting officer duties. This letter provides additional guidance on how to approach strategic investment decisions in support of ministers policy objectives.

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Published 27 June 2025

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