Correspondence

DAO 05/26 Service Level Costing

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

• From: HM Treasury
• Published: 15 June 2026

Documents

DAO 05/26 Service Level Costing

PDF, 204 KB, 5 pages

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DAO 05/26 Service Level Costing

HTML

Template for fees and charges proposals

ODT, 39.1 KB

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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.

Published 15 June 2026