Recommendation 4

HM Treasury and the Infrastructure and Projects Authority (IPA) do not always use AO assessments to build their understanding of programmes and systemic issues across government. AO assessments show an accounting officer’s consideration of the risks major spending decisions pose to Managing Public Money and how these risks are managed. The Cabinet Office recognises that, working together with HM Treasury, it could make more use of AO assessments. HM Treasury says it is looking to align its spending decisions on programmes to the approach taken to completing AO assessments. Also, while an AO assessment serves a different purpose to the assurance provided by the IPA, we were surprised the IPA does not see AO assessments nor consider them valuable in helping understand the challenges across programmes. Recommendation: HM Treasury, IPA and CO should set out how they consider AO assessments as part of their monitoring and decision-making of major programmes. The HMT and IPA should also set out how they will use AO assessments to understand programmes specific risks and wider issues.