Correspondence
DAO 05/26 Service Level Costing
‘Dear Accounting Officer’ letters provide advice on accountability, regularity, propriety, value for money and annual accounting exercises.
Documents
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Details
This DAO provides supplementary guidance on service level cost information, income, fees and charges. Accounting officers are advised to note service-level costing is prioritised and owned; fees and charges are set using robust service costs; and income is handled lawfully and transparently.
Updates to this page
Published 15 June 2026