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<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"> Collection </span> <h1 class="gem-c-title__text govuk-heading-l"> HMT Dear Accounting Officer (DAO) letters </h1> </div> </div> <div class="govuk-grid-column-two-thirds"> <p class="gem-c-lead-paragraph">This series brings together all documents relating to HMT DAO letters</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" data-module="gem-toggle metadata"> <dl data-module="gem-track-click"> <dt class="gem-c-metadata__term">From:</dt> <dd class="gem-c-metadata__definition"> <a class="govuk-link" href="/web/20221006150639/https://www.gov.uk/government/organisations/hm-treasury">HM Treasury</a> </dd> <dt class="gem-c-metadata__term">Published</dt> <dd class="gem-c-metadata__definition">12 July 2013</dd> <dt class="gem-c-metadata__term">Last updated</dt> <dd class="gem-c-metadata__definition"> 6 October 2022 — <a href="#full-publication-update-history" class="gem-c-metadata__definition-link govuk-!-display-none-print js-see-all-updates-link" data-track-category="content-history" data-track-action="see-all-updates-link-clicked" data-track-label="history"> See all updates </a> </dd> </dl> </div> </div> <div class="govuk-grid-column-one-third"> </div> </div> </div> <div class="govuk-grid-row"> <div class="govuk-grid-column-two-thirds"> <div id="contents" class="app-c-contents-list-with-body"> <div class="responsive-bottom-margin"> <div class="gem-c-govspeak govuk-govspeak direction-ltr" data-module="govspeak"> <div class="govspeak"> <p>‘Dear Accounting Officer’ (<abbr title="Dear Accounting Officer">DAO</abbr>) letters are used to provide specific advice on issues of accountability, regularity and propriety, value for money and annual accounting exercises. They supplement guidance published in <a href="http://web.archive.org/web/20221006150639/https://www.gov.uk/government/publications/managing-public-money" class="govuk-link">Managing Public Money</a>.</p> <p>This page indexes extant DAOs, issued by the Treasury Officer of Accounts team in HM Treasury.</p> <p>Following a review of all DAOs, the majority of pre-2008 DAOs have been withdrawn.</p> <p>DAOs from pre-2012 can be found online on the <a rel="external" href="http://web.archive.org/web/20221006150639/http://webarchive.nationalarchives.gov.uk/20130129110402/http://www.hm-treasury.gov.uk/psr_governance_dao_letters.htm" class="govuk-link">National Archives website</a>.</p> <p>Users who experience difficulties in obtaining DAOs or require further information should contact:</p> <p>Emma Impey at <a href="http://web.archive.org/web/20221006150639/mailto:Emma.Impey@hmtreasury.gov.uk" class="govuk-link">Emma.Impey@hmtreasury.gov.uk</a></p> </div> </div> <h2 class="group-title" id="documents">Documents</h2> <div class="gem-c-govspeak govuk-govspeak direction-ltr" data-module="govspeak"> <div class="govspeak"> </div> </div> <div data-module="gem-track-click"> <ul class="gem-c-document-list"> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.1" data-track-label="/government/publications/dao-0522-protocol-for-sharing-internal-audit-reports" data-track-options="{"dimension28":"46","dimension29":"DAO 05/22 Protocol for Sharing Internal Audit Reports"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0522-protocol-for-sharing-internal-audit-reports">DAO 05/22 Protocol for Sharing Internal Audit Reports</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2022-10-06T15:52:54+01:00"> 6 October 2022 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.2" data-track-label="/government/publications/dao-0422-accounting-officer-assessments-and-framework-documents" data-track-options="{"dimension28":"46","dimension29":"DAO 04/22 Accounting officer assessments and framework documents"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0422-accounting-officer-assessments-and-framework-documents">DAO 04/22 Accounting officer assessments and framework documents</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2022-07-15T10:04:12+01:00"> 15 July 2022 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.3" data-track-label="/government/publications/dao-0322-reissued-guidance-on-novel-financing-arrangements" data-track-options="{"dimension28":"46","dimension29":"DAO 03/22 Reissued: Guidance on Novel Financing Arrangements"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0322-reissued-guidance-on-novel-financing-arrangements">DAO 03/22 Reissued: Guidance on Novel Financing Arrangements</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2022-03-17T18:14:44+00:00"> 17 March 2022 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.4" data-track-label="/government/publications/dao-0222-framework-document-templates" data-track-options="{"dimension28":"46","dimension29":"DAO 02/22 Framework document templates"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0222-framework-document-templates">DAO 02/22 Framework document templates</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2022-03-14T16:24:02+00:00"> 14 March 2022 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.5" data-track-label="/government/publications/dao-0122-updates-to-managing-public-money" data-track-options="{"dimension28":"46","dimension29":"DAO 01/22 Updates to Managing Public Money"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0122-updates-to-managing-public-money">DAO 01/22 Updates to Managing Public Money</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2022-03-04T17:41:25+00:00"> 4 March 2022 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.6" data-track-label="/government/publications/dao-0821-accounts-directions-2021-22" data-track-options="{"dimension28":"46","dimension29":"DAO 08/21 Accounts Directions 2021-22"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0821-accounts-directions-2021-22">DAO 08/21 Accounts Directions 2021-22</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2021-12-16T14:58:13+00:00"> 16 December 2021 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.7" data-track-label="/government/publications/dao-0721-communications-with-the-committee-of-public-accounts" data-track-options="{"dimension28":"46","dimension29":"DAO 07/21 Communications with the Committee of Public Accounts"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0721-communications-with-the-committee-of-public-accounts">DAO 07/21 Communications with the Committee of Public Accounts</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2021-12-17T09:48:02+00:00"> 17 December 2021 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.8" data-track-label="/government/publications/dao-0621-new-guidance-on-accounting-officer-assessments" data-track-options="{"dimension28":"46","dimension29":"DAO 06/21 New Guidance on Accounting Officer Assessments"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0621-new-guidance-on-accounting-officer-assessments">DAO 06/21 New Guidance on Accounting Officer Assessments</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2021-12-17T09:48:12+00:00"> 17 December 2021 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.9" data-track-label="/government/publications/dao-0521-mandating-functional-standards-from-end-september-2021" data-track-options="{"dimension28":"46","dimension29":"DAO 05/21 Mandating Functional Standards from end September 2021"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0521-mandating-functional-standards-from-end-september-2021">DAO 05/21 Mandating Functional Standards from end September 2021</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2021-09-30T09:00:02+01:00"> 30 September 2021 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.10" data-track-label="/government/publications/dao-0421-updates-to-managing-public-money-annexes" data-track-options="{"dimension28":"46","dimension29":"DAO 04/21 Updates to Managing Public Money annexes"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0421-updates-to-managing-public-money-annexes">DAO 04/21 Updates to Managing Public Money annexes</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2021-05-19T10:43:14+01:00"> 19 May 2021 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.11" data-track-label="/government/publications/dao-0321-managing-public-sector-knowledge-assets" data-track-options="{"dimension28":"46","dimension29":"DAO 03/21 Managing Public Sector Knowledge Assets"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0321-managing-public-sector-knowledge-assets">DAO 03/21 Managing Public Sector Knowledge Assets</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2021-04-20T09:35:52+01:00"> 20 April 2021 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.12" data-track-label="/government/publications/dao-0221-eu-law-references-in-managing-public-money" data-track-options="{"dimension28":"46","dimension29":"DAO 02/21 EU Law references in Managing Public Money"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0221-eu-law-references-in-managing-public-money">DAO 02/21 EU Law references in Managing Public Money</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2021-01-18T11:45:13+00:00"> 18 January 2021 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.13" data-track-label="/government/publications/dao-0121-control-totals-2020-21" data-track-options="{"dimension28":"46","dimension29":"DAO 01/21 Control Totals 2020-21"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0121-control-totals-2020-21">DAO 01/21 Control Totals 2020-21</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2021-01-12T09:30:11+00:00"> 12 January 2021 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.14" data-track-label="/government/publications/dao-0420-accounts-directions-2020-21" data-track-options="{"dimension28":"46","dimension29":"DAO 04/20 Accounts Directions 2020-21"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0420-accounts-directions-2020-21">DAO 04/20 Accounts Directions 2020-21</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2020-12-24T12:56:29+00:00"> 24 December 2020 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.15" data-track-label="/government/publications/dao-0320-accounts-directions-2019-20" data-track-options="{"dimension28":"46","dimension29":"DAO 03/20 Accounts Directions 2019-20"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0320-accounts-directions-2019-20">DAO 03/20 Accounts Directions 2019-20</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2020-06-17T14:21:05+01:00"> 17 June 2020 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.16" data-track-label="/government/publications/dao-0220-revision-of-target-dates-for-implementing-pac-recommendations" data-track-options="{"dimension28":"46","dimension29":"DAO 02/20 Revision of target dates for implementing PAC recommendations"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0220-revision-of-target-dates-for-implementing-pac-recommendations">DAO 02/20 Revision of target dates for implementing PAC recommendations</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2020-06-12T12:00:00+01:00"> 12 June 2020 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.17" data-track-label="/government/publications/dao-0120-the-orange-book" data-track-options="{"dimension28":"46","dimension29":"DAO 01/20 The Orange Book"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0120-the-orange-book">DAO 01/20 The Orange Book</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2020-02-20T11:34:36+00:00"> 20 February 2020 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.18" data-track-label="/government/publications/dao-0519-accounts-directions-2019-20" data-track-options="{"dimension28":"46","dimension29":"DAO 05/19 Accounts Directions 2019-20"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0519-accounts-directions-2019-20">DAO 05/19 Accounts Directions 2019-20</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2019-12-19T14:00:00+00:00"> 19 December 2019 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.19" data-track-label="/government/publications/dao-0419-update-to-managing-public-money-annexes" data-track-options="{"dimension28":"46","dimension29":"DAO 04/19 Update to Managing Public Money Annexes"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0419-update-to-managing-public-money-annexes">DAO 04/19 Update to Managing Public Money Annexes</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2019-10-01T11:20:08+01:00"> 1 October 2019 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.20" data-track-label="/government/publications/dao-0319-appointment-of-accounting-officers" data-track-options="{"dimension28":"46","dimension29":"DAO 03/19 Appointment of Accounting Officers"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0319-appointment-of-accounting-officers">DAO 03/19 Appointment of Accounting Officers</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2019-06-19T10:46:00+01:00"> 19 June 2019 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.21" data-track-label="/government/publications/dao-0219-guidance-on-novel-financing-arrangements" data-track-options="{"dimension28":"46","dimension29":"DAO 02/19 Guidance on novel financing arrangements"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0219-guidance-on-novel-financing-arrangements">DAO 02/19 Guidance on novel financing arrangements</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2019-06-11T12:35:02+01:00"> 11 June 2019 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.22" data-track-label="/government/publications/dao-0119-template-letter-for-appointment-of-temporary-acting-accounting-officers" data-track-options="{"dimension28":"46","dimension29":"DAO 01/19 Template letter for appointment of Temporary Acting Accounting Officers"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0119-template-letter-for-appointment-of-temporary-acting-accounting-officers">DAO 01/19 Template letter for appointment of Temporary Acting Accounting Officers</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2019-04-03T15:31:00+01:00"> 3 April 2019 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.23" data-track-label="/government/publications/dao-0218-accounts-directions-2018-19" data-track-options="{"dimension28":"46","dimension29":"DAO 02/18 Accounts Directions 2018-19"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0218-accounts-directions-2018-19">DAO 02/18 Accounts Directions 2018-19</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2019-02-20T16:08:11+00:00"> 20 February 2019 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.24" data-track-label="/government/publications/dao-0118-managing-public-money-annexes" data-track-options="{"dimension28":"46","dimension29":"DAO 01/18 Managing Public Money (Annexes)"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0118-managing-public-money-annexes">DAO 01/18 Managing Public Money (Annexes)</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2018-01-31T15:26:42+00:00"> 31 January 2018 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.25" data-track-label="/government/publications/dao-0417-accounts-directions-2017-18" data-track-options="{"dimension28":"46","dimension29":"DAO 04/17 Accounts Directions 2017-18"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0417-accounts-directions-2017-18">DAO 04/17 Accounts Directions 2017-18</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2017-12-20T15:01:48+00:00"> 20 December 2017 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.26" data-track-label="/government/publications/dao-0317-brexit-spending-and-directions" data-track-options="{"dimension28":"46","dimension29":"DAO 03/17 Brexit Spending and Directions"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0317-brexit-spending-and-directions">DAO 03/17 Brexit Spending and Directions</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2017-12-06T14:24:07+00:00"> 6 December 2017 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.27" data-track-label="/government/publications/dao-0217-accounting-officer-assessments" data-track-options="{"dimension28":"46","dimension29":"DAO 02/17 Accounting Officer Assessments"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0217-accounting-officer-assessments">DAO 02/17 Accounting Officer Assessments</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2017-09-27T14:00:37+01:00"> 27 September 2017 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.28" data-track-label="/government/publications/dao-0117-accounting-officer-system-statements" data-track-options="{"dimension28":"46","dimension29":"DAO 01/17 Accounting officer system statements"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0117-accounting-officer-system-statements">DAO 01/17 Accounting officer system statements</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2017-07-31T15:21:58+01:00"> 31 July 2017 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.29" data-track-label="/government/publications/dao-0216-accounts-directions-2016-17" data-track-options="{"dimension28":"46","dimension29":"DAO 02/16 Accounts Directions 2016-17"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0216-accounts-directions-2016-17">DAO 02/16 Accounts Directions 2016-17</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2016-12-20T10:30:05+00:00"> 20 December 2016 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.30" data-track-label="/government/publications/dao-0116-accounting-officer-oversight-of-grant-expenditure" data-track-options="{"dimension28":"46","dimension29":"DAO 01/16 Accounting Officer oversight of grant expenditure"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0116-accounting-officer-oversight-of-grant-expenditure">DAO 01/16 Accounting Officer oversight of grant expenditure</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2016-06-03T14:00:22+01:00"> 3 June 2016 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.31" data-track-label="/government/publications/dao-0315-accounts-directions-2015-16" data-track-options="{"dimension28":"46","dimension29":"DAO 03/15 Accounts Directions 2015-16"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0315-accounts-directions-2015-16">DAO 03/15 Accounts Directions 2015-16</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2015-12-21T09:51:35+00:00"> 21 December 2015 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.32" data-track-label="/government/publications/dao-0415-new-guidance-for-accounting-officers-on-the-public-scrutiny-of-public-spending" data-track-options="{"dimension28":"46","dimension29":"DAO 04/15 New guidance for Accounting Officers on the Public Scrutiny of Public Spending"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0415-new-guidance-for-accounting-officers-on-the-public-scrutiny-of-public-spending">DAO 04/15 New guidance for Accounting Officers on the Public Scrutiny of Public Spending</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2015-12-21T09:51:39+00:00"> 21 December 2015 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.33" data-track-label="/government/publications/dao-0215-whistleblowing-arrangements-in-annual-report-and-accounts" data-track-options="{"dimension28":"46","dimension29":"DAO 02/15: Whistleblowing arrangements in Annual Report and Accounts"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0215-whistleblowing-arrangements-in-annual-report-and-accounts">DAO 02/15: Whistleblowing arrangements in Annual Report and Accounts</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2015-12-09T11:53:12+00:00"> 9 December 2015 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.34" data-track-label="/government/publications/dao-0815-changes-to-managing-public-money-document-annexes" data-track-options="{"dimension28":"46","dimension29":"DAO 01/15: Changes to Managing Public Money document annexes"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0815-changes-to-managing-public-money-document-annexes">DAO 01/15: Changes to Managing Public Money document annexes</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2015-08-07T16:15:00+01:00"> 7 August 2015 </time> </li> <li class="gem-c-document-list__attribute"> Correspondence </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.35" data-track-label="/government/publications/dao-0214-early-termination-of-ppp-and-pfi-contracts" data-track-options="{"dimension28":"46","dimension29":"DAO 02/14 addendum – early termination of PPP and PFI contracts"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0214-early-termination-of-ppp-and-pfi-contracts">DAO 02/14 addendum – early termination of PPP and PFI contracts</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2015-03-04T15:52:00+00:00"> 4 March 2015 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.36" data-track-label="/government/publications/dao-0414-accounts-direction-18-december-2014" data-track-options="{"dimension28":"46","dimension29":"DAO 04/14 Accounts Direction: 18 December 2014"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0414-accounts-direction-18-december-2014">DAO 04/14 Accounts Direction: 18 December 2014</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2014-12-19T12:00:47+00:00"> 19 December 2014 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.37" data-track-label="/government/publications/dao-0314-evidence-at-pac-hearings" data-track-options="{"dimension28":"46","dimension29":"DAO 03/14 Evidence at PAC hearings"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0314-evidence-at-pac-hearings">DAO 03/14 Evidence at PAC hearings</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2014-12-11T13:30:13+00:00"> 11 December 2014 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.38" data-track-label="/government/publications/dao-0214-early-termination-of-contracts" data-track-options="{"dimension28":"46","dimension29":"DAO 02/14 early termination of contracts"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-0214-early-termination-of-contracts">DAO 02/14 early termination of contracts</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2018-11-28T15:18:01+00:00"> 28 November 2018 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.39" data-track-label="/government/publications/dao-114-treasury-minutes-2014-revisions-7-april-2014" data-track-options="{"dimension28":"46","dimension29":"DAO 1/14 Treasury Minutes 2014 revisions: 7 April 2014"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-114-treasury-minutes-2014-revisions-7-april-2014">DAO 1/14 Treasury Minutes 2014 revisions: 7 April 2014</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2014-06-26T12:22:59+01:00"> 26 June 2014 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.40" data-track-label="/government/publications/dao-313-accounts-directions-20-december-2013" data-track-options="{"dimension28":"46","dimension29":"DAO 3/13 Accounts directions: 20 December 2013"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-313-accounts-directions-20-december-2013">DAO 3/13 Accounts directions: 20 December 2013</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2013-12-20T15:06:51+00:00"> 20 December 2013 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.41" data-track-label="/government/publications/managing-public-money-2-july-2013" data-track-options="{"dimension28":"46","dimension29":"DAO 2/13 Managing public money: 12 July 2013"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/managing-public-money-2-july-2013">DAO 2/13 Managing public money: 12 July 2013</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2013-07-12T10:03:02+01:00"> 12 July 2013 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.42" data-track-label="/government/publications/treasury-minutes-13-june-2013" data-track-options="{"dimension28":"46","dimension29":"DAO 1/13 Treasury Minutes: 13 June 2013"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/treasury-minutes-13-june-2013">DAO 1/13 Treasury Minutes: 13 June 2013</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2013-06-13T10:28:00+01:00"> 13 June 2013 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.43" data-track-label="/government/publications/dao-2012-accounts-directions-18-december-2012" data-track-options="{"dimension28":"46","dimension29":"DAO 4/12 Accounts directions: 18 December 2012"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-2012-accounts-directions-18-december-2012">DAO 4/12 Accounts directions: 18 December 2012</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2012-12-18T17:06:00+00:00"> 18 December 2012 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.44" data-track-label="/government/publications/dao-2012-public-sector-internal-audit-standards-18-december-2012" data-track-options="{"dimension28":"46","dimension29":"DAO 3/12 Public sector internal audit standards: 18 December 2012"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-2012-public-sector-internal-audit-standards-18-december-2012">DAO 3/12 Public sector internal audit standards: 18 December 2012</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2012-12-18T16:58:00+00:00"> 18 December 2012 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.45" data-track-label="/government/publications/dao-2012-tax-avoidance-02-february-2012" data-track-options="{"dimension28":"46","dimension29":"DAO 1/12 Tax avoidance: 2 February 2012"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-2012-tax-avoidance-02-february-2012">DAO 1/12 Tax avoidance: 2 February 2012</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2012-02-02T16:44:00+00:00"> 2 February 2012 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> <li class="gem-c-document-list__item "> <a data-track-category="navDocumentCollectionLinkClicked" data-track-action="1.46" data-track-label="/government/publications/dao-2012-governance-statements-17-february-2012" data-track-options="{"dimension28":"46","dimension29":"DAO 2/12 Governance statements: 17 February 2012"}" class="gem-c-document-list__item-title govuk-link" href="/web/20221006150639/https://www.gov.uk/government/publications/dao-2012-governance-statements-17-february-2012">DAO 2/12 Governance statements: 17 February 2012</a> <ul class="gem-c-document-list__item-metadata"> <li class="gem-c-document-list__attribute"> <time datetime="2012-02-17T16:52:00+00:00"> 17 February 2012 </time> </li> <li class="gem-c-document-list__attribute"> Guidance </li> </ul> </li> </ul> </div> </div> <div class="responsive-bottom-margin"> <div class="app-c-published-dates app-c-published-dates--history" id="full-publication-update-history" data-module="gem-toggle" lang="en"> Published 12 July 2013 <br>Last updated 6 October 2022 <a href="#full-history" class="app-c-published-dates__toggle govuk-link" data-controls="full-history" data-expanded="false" data-toggled-text="- hide all updates">+ show all updates</a> <div class="app-c-published-dates__change-history js-hidden" id="full-history"> <ol class="app-c-published-dates__list"> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2022-10-06T15:52:58.000+01:00">6 October 2022</time> <p class="app-c-published-dates__change-note">DAO 05/22 Protocol for Sharing Internal Audit Reports added and contact details updated</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2022-07-15T10:04:04.000+01:00">15 July 2022</time> <p class="app-c-published-dates__change-note">DAO 04/22 Accounting officer assessments and framework documents added</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2022-03-17T18:16:24.000+00:00">17 March 2022</time> <p class="app-c-published-dates__change-note">DAO 03/22 Reissued: Guidance on Novel Financing Arrangements added</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2022-03-14T16:24:12.000+00:00">14 March 2022</time> <p class="app-c-published-dates__change-note">Updated with: DAO 02/22 Framework document templates.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2022-03-07T14:26:40.000+00:00">7 March 2022</time> <p class="app-c-published-dates__change-note">new DAO letter</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2021-12-17T09:51:11.000+00:00">17 December 2021</time> <p class="app-c-published-dates__change-note">DAO letter 06/21 and 07/21 added</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2021-12-16T14:58:35.000+00:00">16 December 2021</time> <p class="app-c-published-dates__change-note">Added DAO 08/21 Accounts Directions 2021-22</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2021-09-30T09:00:02.000+01:00">30 September 2021</time> <p class="app-c-published-dates__change-note">Mandating Functional Standards from end September 2021 added</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2021-05-19T12:06:36.000+01:00">19 May 2021</time> <p class="app-c-published-dates__change-note">DAO 04/21 Updates to Managing Public Money annexes added</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2021-04-20T09:35:50.000+01:00">20 April 2021</time> <p class="app-c-published-dates__change-note">DAO 03/21 Managing Public Sector Knowledge Assets added</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2021-01-18T11:45:29.000+00:00">18 January 2021</time> <p class="app-c-published-dates__change-note">DAO 02/21 EU Law references in Managing Public Money added.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2021-01-12T09:30:11.000+00:00">12 January 2021</time> <p class="app-c-published-dates__change-note">Updated with: DAO 01/21 Control Totals 2020-21.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2020-12-24T12:57:40.000+00:00">24 December 2020</time> <p class="app-c-published-dates__change-note">DAO 04/20 Accounts Directions 2020-21 link added.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2020-06-17T14:21:22.000+01:00">17 June 2020</time> <p class="app-c-published-dates__change-note">Updated with 'DAO 03/20 Accounts Directions 2019-20'.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2020-06-12T12:02:48.000+01:00">12 June 2020</time> <p class="app-c-published-dates__change-note">Updated with 'DAO 02/20 Revision of target dates for implementing PAC recommendations'.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2020-02-20T11:34:23.000+00:00">20 February 2020</time> <p class="app-c-published-dates__change-note">Updated contact information and updated with 'DAO 01/20 The Orange Book'.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2019-12-19T14:00:47.000+00:00">19 December 2019</time> <p class="app-c-published-dates__change-note">Updated with 'DAO 05/19 Accounts Directions 2019-20'.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2019-10-01T11:20:20.000+01:00">1 October 2019</time> <p class="app-c-published-dates__change-note">Updated with 'DAO 04/19 Update to Managing Public Money Annexes'.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2019-06-19T10:46:24.000+01:00">19 June 2019</time> <p class="app-c-published-dates__change-note">Updated with 'DAO 03/19 Appointment of Accounting Officers'.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2019-06-11T12:34:41.000+01:00">11 June 2019</time> <p class="app-c-published-dates__change-note">Updated with 'DAO 02/19 Guidance on novel financing arrangements'.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2019-04-03T15:32:25.000+01:00">3 April 2019</time> <p class="app-c-published-dates__change-note">'DAO 01/19 Template letter for appointment of Temporary Acting Accounting Officers' published.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2018-12-20T11:22:24.000+00:00">20 December 2018</time> <p class="app-c-published-dates__change-note">Update with 'DAO 02/18 Accounts Directions 2018-19'.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2018-01-31T15:26:39.000+00:00">31 January 2018</time> <p class="app-c-published-dates__change-note">Updated with DAO 01/18 Managing Public Money (Annexes)</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2017-12-20T15:02:03.000+00:00">20 December 2017</time> <p class="app-c-published-dates__change-note">Updated with DAO 04/17 Accounts Directions 2017-18</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2017-12-06T14:24:41.000+00:00">6 December 2017</time> <p class="app-c-published-dates__change-note">Updated with DAO 03/17 Brexit Spending and Directions</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2017-09-27T14:00:37.000+01:00">27 September 2017</time> <p class="app-c-published-dates__change-note">Updated with DAO 02/17 Accounting Officer Assessments</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2017-04-10T10:30:03.000+01:00">10 April 2017</time> <p class="app-c-published-dates__change-note">Updated with DAO 01/17 Accounting Officer System Statements</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2016-12-20T10:30:05.000+00:00">20 December 2016</time> <p class="app-c-published-dates__change-note">Updated to include: DAO 02/16 Accounts Directions 2016-17</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2016-06-03T14:00:22.000+01:00">3 June 2016</time> <p class="app-c-published-dates__change-note">Updated: DAO 01/16 Accounting Officer oversight of grant expenditure</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2015-12-21T09:51:47.000+00:00">21 December 2015</time> <p class="app-c-published-dates__change-note">Updated with 'Dear Accounting Officer' letters on account directions for 2015-16, and new guidance for accounting officers on the public scrutiny of public spending.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2015-12-10T10:35:49.000+00:00">10 December 2015</time> <p class="app-c-published-dates__change-note">new letter added</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2015-08-07T16:19:45.000+01:00">7 August 2015</time> <p class="app-c-published-dates__change-note">Updated with DAO 08/15: Changes to Managing Public Money document annexes.</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2015-03-11T11:01:21.000+00:00">11 March 2015</time> <p class="app-c-published-dates__change-note">Updated contact details</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2015-03-04T15:52:32.000+00:00">4 March 2015</time> <p class="app-c-published-dates__change-note">Updated to include latest DAO release</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2014-12-19T12:00:47.000+00:00">19 December 2014</time> <p class="app-c-published-dates__change-note">Added December 2014</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2014-12-11T13:30:13.000+00:00">11 December 2014</time> <p class="app-c-published-dates__change-note">Updated to include Evidence at PAC hearings</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2014-10-24T14:00:35.000+01:00">24 October 2014</time> <p class="app-c-published-dates__change-note">DAO 02/14 early termination of contracts added</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2014-06-26T12:21:55.000+01:00">26 June 2014</time> <p class="app-c-published-dates__change-note">added DAO 1/14 Treasury Minutes 2014 revisions: 7 April 2014</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2013-12-20T15:09:04.000+00:00">20 December 2013</time> <p class="app-c-published-dates__change-note">Accounting directions for December 2013 published</p> </li> <li class="app-c-published-dates__change-item"> <time class="app-c-published-dates__change-date timestamp" datetime="2013-07-12T09:58:00.000+01:00">12 July 2013</time> <p class="app-c-published-dates__change-note">First published.</p> </li> </ol> </div> </div> </div> </div> </div> <div class="govuk-grid-column-one-third"> <div class="gem-c-contextual-sidebar"> <div class="gem-c-related-navigation"> <h2 id="related-nav-related_items-4f53ce6c" class="gem-c-related-navigation__main-heading" data-track-count="sidebarRelatedItemSection"> Related content </h2> <nav role="navigation" class="gem-c-related-navigation__nav-section" aria-labelledby="related-nav-related_items-4f53ce6c" data-module="gem-toggle"> <ul 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They supplement guidance published in \u003ca href=\"https://www.gov.uk/government/publications/managing-public-money\" class=\"govuk-link\"\u003eManaging Public Money\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eThis page indexes extant DAOs, issued by the Treasury Officer of Accounts team in HM Treasury.\u003c/p\u003e\n\n\u003cp\u003eFollowing a review of all DAOs, the majority of pre-2008 DAOs have been withdrawn.\u003c/p\u003e\n\n\u003cp\u003eDAOs from pre-2012 can be found online on the \u003ca rel=\"external\" href=\"http://webarchive.nationalarchives.gov.uk/20130129110402/http://www.hm-treasury.gov.uk/psr_governance_dao_letters.htm\" class=\"govuk-link\"\u003eNational Archives website\u003c/a\u003e.\u003c/p\u003e\n\n\u003cp\u003eUsers who experience difficulties in obtaining DAOs or require further information should contact:\u003c/p\u003e\n\n\u003cp\u003eEmma Impey at \u003ca href=\"mailto:Emma.Impey@hmtreasury.gov.uk\" class=\"govuk-link\"\u003eEmma.Impey@hmtreasury.gov.uk\u003c/a\u003e\u003c/p\u003e\n\n\u003c/div\u003e" } </script><script type="application/ld+json"> { "@context": "http://web.archive.org/web/20221006150639/http://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "item": { "name": "Home", "@id": "http://web.archive.org/web/20221006150639/https://www.gov.uk/" } }, { "@type": "ListItem", "position": 2, "item": { "name": "Government", "@id": "http://web.archive.org/web/20221006150639/https://www.gov.uk/government/all" } }, { "@type": "ListItem", "position": 3, "item": { "name": "Government efficiency, transparency and accountability", "@id": "http://web.archive.org/web/20221006150639/https://www.gov.uk/government/government-efficiency-transparency-and-accountability" } }, { "@type": "ListItem", "position": 4, "item": { "name": "Government spending", "@id": "http://web.archive.org/web/20221006150639/https://www.gov.uk/government/government-spending" } } ] } </script> </body> </html>

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