Recommendation 2

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