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href="/web/20221006153355/https://www.gov.uk/government/government-efficiency-transparency-and-accountability">Government efficiency, transparency and accountability</a> </li> </ol> </div> </div> <main role="main" id="content" class="publication" lang="en"> <div class="govuk-grid-row"> <div class="govuk-grid-column-two-thirds"> <div class="gem-c-title govuk-!-margin-top-8 govuk-!-margin-bottom-8"> <span class="govuk-caption-xl gem-c-title__context"> Correspondence </span> <h1 class="gem-c-title__text govuk-heading-l"> DAO 05/19 Accounts Directions 2019-20 </h1> </div> </div> <div class="govuk-grid-column-two-thirds"> <p class="gem-c-lead-paragraph">'Dear Accounting Officer' letters provide advice on accountability, regularity, propriety, value for money and annual accounting exercises.</p> </div> </div> <div class="govuk-grid-row"> <div class="metadata-logo-wrapper"> <div class="govuk-grid-column-two-thirds metadata-column"> <div class="gem-c-metadata govuk-!-margin-bottom-3" 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class="responsive-bottom-margin"> <section id="documents"> <h2 class="gem-c-heading gem-c-heading--font-size-27 gem-c-heading--mobile-top-margin">Documents</h2> <div class="gem-c-govspeak govuk-govspeak direction-ltr" data-module="govspeak"> <section class="attachment embedded" id="attachment_3932999"> <div class="attachment-thumb"> <a aria-hidden="true" class="thumbnail" tabindex="-1" href="http://web.archive.org/web/20221006153355/https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/859308/19-20_non_bespoke_DOA_letter_.pdf"><img alt="" src="http://web.archive.org/web/20221006153355im_/https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/859308/thumbnail_19-20_non_bespoke_DOA_letter_.pdf.png"></a> </div> <div class="attachment-details"> <h3 class="title govuk-!-font-size-27 govuk-!-font-weight-regular"><a class="govuk-link" href="http://web.archive.org/web/20221006153355/https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/859308/19-20_non_bespoke_DOA_letter_.pdf">DAO 05/19 Accounts Directions 2019-20</a></h3> <p class="govuk-body metadata"> <span class="type"><abbr title="Portable Document Format">PDF</abbr></span>, <span class="file-size">175 KB</span>, <span class="page-length" lang="en">23 pages</span> </p> </div> </section> </div> </section> <section id="details"> <h2 class="gem-c-heading gem-c-heading--font-size-27 gem-c-heading--mobile-top-margin">Details</h2> <div class="gem-c-govspeak govuk-govspeak direction-ltr" data-module="govspeak"> <div class="govspeak"> <p>DAOs supplement guidance published in <a href="http://web.archive.org/web/20221006153355/https://www.gov.uk/government/publications/managing-public-money" class="govuk-link">Managing Public Money</a>.</p> <p>This letter gives most departments and pension schemes, agencies and trading funds the Treasury鈥檚 statutory directions for the format and content of their resource accounts (as part of annual report and accounts), other accounts and trust statements for 2019-20.</p> </div> </div> </section> </div> <div class="app-c-published-dates govuk-!-margin-bottom-3" lang="en"> Published 19 December 2019 </div> <div class="govuk-!-display-none-print govuk-!-margin-bottom-0" data-module="gem-track-click"> <form class="gem-c-single-page-notification-button" action="/web/20221006153355/https://www.gov.uk/email/subscriptions/single-page/new" method="POST" data-track-label="/government/publications/dao-0519-accounts-directions-2019-20" data-track-action="Subscribe-button-bottom" data-track-category="Single-page-notification-button" data-button-location="bottom"> <input type="hidden" name="base_path" value="/government/publications/dao-0519-accounts-directions-2019-20"> <button class="govuk-body-s gem-c-single-page-notification-button__submit" type="submit"> <svg 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"author": { "@type": "Organization", "name": "HM Treasury", "url": "http://web.archive.org/web/20221006153355/https://www.gov.uk/government/organisations/hm-treasury" }, "isPartOf": [ { "@context": "http://web.archive.org/web/20221006153355/http://schema.org", "@type": "CreativeWork", "sameAs": "http://web.archive.org/web/20221006153355/https://www.gov.uk/government/collections/dao-letters" } ], "about": [ { "@context": "http://web.archive.org/web/20221006153355/http://schema.org", "@type": "Thing", "sameAs": "http://web.archive.org/web/20221006153355/https://www.gov.uk/government/government-efficiency-transparency-and-accountability" } ], "headLine": "DAO 05/19 Accounts Directions 2019-20", "description": "'Dear Accounting Officer' letters provide advice on accountability, regularity, propriety, value for money and annual accounting exercises.", "articleBody": "\u003cdiv class=\"govspeak\"\u003e\u003cp\u003eDAOs supplement guidance published in \u003ca 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