8
Conclusion
Twenty-Eighth Report - Improving the Ac…
Acknowledged
The quality of published summary AO assessments varied.20 For example, departments generally provided basic information such as background on the programme. But they did not provide more detailed information to help a layperson understand, for example, a programme’s aims. And some provided generic descriptions of how the AO had considered …
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The quality of published summary AO assessments varied.20 For example, departments generally provided basic information such as background on the programme. But they did not provide more detailed information to help a layperson understand, for example, a programme’s aims. And some provided generic descriptions of how the AO had considered 9 Q 9; C&AG’s Report, para 1.6 10 Qq 14, 43; C&AG’s Report, para 1.15, Figure 5 11 Dear Accounting Officer letter 04/22 – Accounting officer assessments and framework documents. Available at: DAO_0422_Accounting_officer_assesments_and_framework_documents.pdf. 12 Qq 64, 65 13 Q 9 14 Q 17 15 Q 15; C&AG’s Report, para 1.9 16 Q 17; 17 Q 77; C&AG’s Report, para 1.2 18 Qq 1, 43; C&AG’s Report, para 1.8; Figure 1 19 Q 21; C&AG’s Report, para 1.15; Figure 5 20 Qq 2124; C&AG’s Report, paras 3.10 to 3.13; Figure 5 10 Improving the Accounting Officer Assessment process the standards.21 HM Treasury told us that the quality of assessments varied because of the breadth of programmes being considered.22 The Cabinet Office acknowledged that the quality of AO assessments needed to be addressed.23 The National Audit Office found that, while departments did not find assessing a programme against the four standards as too challenging overall, some standards—feasibility and value for money—were more challenging than others.24 Improving timely publication
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Government response AI summary
The government acknowledges the committee's recommendation and outlines existing measures such as the senior finance function sign-off, treasury spending teams engagement, Government Finance Academy training, Finance Directors forum, and Accounting Officer Responsibilities Round table to support AO assessments.
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HM Treasury
11
Conclusion
Twenty-Eighth Report - Improving the Ac…
Acknowledged
The lack of summary AO assessments being published remains a real concern.31 HM Treasury said that there can be practical reasons why summary AO assessments take longer to publish – for example, because the department concerned is in the middle of a commercial negotiation or is engaging with the market. …
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The lack of summary AO assessments being published remains a real concern.31 HM Treasury said that there can be practical reasons why summary AO assessments take longer to publish – for example, because the department concerned is in the middle of a commercial negotiation or is engaging with the market. It recognised that it had to do more, through training for example, to create a culture where people see the benefits and value of completing an assessment .32 Responding to the NAO’s report, HM Treasury wrote to all accounting officers to emphasise that an AO assessment reflects a programme’s status at a point in time and asking that summaries of all AO assessments are published by September 2022. It said it would write to us with a summary of the outcome of this exercise so the Committee can directly raise with accounting officers why there are gaps in performance at its future sessions.33 21 C&AG’s Report, paras 3.10 to 3.13 22 Q 21 23 Q 47 24 Q 21; C&AG’s Report, para 2.5; Figure 8 25 Qq 1, 10, 13; C&AG’s report, para 1.14 26 C&AG’s report, para 3.8 27 C&AG’s report, para 3.9; Figure 9 28 Q 12 29 C&AG’s report, para 3.8; Figure 10 30 Q 15 31 Q 15, 37 32 Q 37–38 33 Qq 12, 47 Improving the Accounting Officer Assessment process 11 2 Maximising the value of AO assessments Consistent application
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Government response AI summary
The government acknowledges the committee's recommendation and outlines existing measures such as the senior finance function sign-off, treasury spending teams engagement, Government Finance Academy training, Finance Directors forum, and Accounting Officer Responsibilities Round table to support AO assessments.
Read full response →
HM Treasury