Source · Select Committees · Public Accounts Committee
Recommendation 2
2
Accepted
The quality of published AO assessments varies, with some providing insufficient information to understand a...
Recommendation
The quality of published AO assessments varies, with some providing insufficient information to understand a programme’s purpose or how it has been assessed. AOs are responsible for assessing all spending against the four standards set by HM Treasury. However, not all published summaries provide the lay reader with insights into a programme’s aims, and some include only generic descriptions of the consideration given to each standard. Departments with more programmes on the Government Major Projects Portfolio, such as the infrastructure programmes funded by the Department for Transport and the equipment programmes funded by the Ministry of Defence, appear to be doing a good job of completing summaries. Departments generally found assessing the standards relevant to value for money and feasibility more challenging than assessing propriety and regularity. Recommendation: HM Treasury should share with departments good practice, to help facilitate learning from others and draw in expertise, to support them in addressing difficult factors as part of AO assessments. 6 Improving the Accounting Officer Assessment process
Government Response Summary
HM Treasury has already shared good practices with departments, including requiring sign-off by a senior member of the Finance Function, engaging with departments on specific projects, delivering training through the Government Finance Academy, and engaging with Finance Directors via the Finance Leadership Group.
Government Response
Accepted
HM Government
Accepted
Accounting Officer Assessment guidance published in December 2021 required all draft Accounting Officer Assessment to be signed off by a senior member of the Finance Function within the department. This was designed to drive improvements to AO assessments via the Finance Function, as well as provide additional assurance. Treasury spending teams and Treasury Officer of Accounts continue to engage with departments on specific projects and proposals to provide support and expertise in the preparation of AO assessment, both informally and via the Treasury Approval point process. More broadly, Treasury Officer of Accounts has worked with the Government Finance Academy to deliver training to teams across government on AO assessments. This training will be updated and repeated on an ongoing basis, while recordings of the training are available on the One Finance platform on demand. This draws on the recommendations made in the NAO report. In addition, HM Treasury continues to engage with Finance Directors via the Finance Leadership Group as well as providing training to Accounting Officers via the regular Accounting Officer Responsibilities Round table for all new Accounting Officers.