Correspondence

DAO 08/26 Use of private finance models

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

• From: HM Treasury
• Published: 1 October 2026

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DAO 08/26 Use of private finance models

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DAO 08/26 Use of private finance models

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This DAO provides supplementary guidance on the use of private finance models. Accounting officers are advised to note that they and relevant officials in their organisations follow the new guidance on the use of private finance models following the publication of the Balance Sheet Framework (November 2025) and updated Green Book (February 2026).

Published 1 October 2026