Recommendation 5

Government major programmes are experiencing significant challenges, such as skills gaps and inflation, which will impact on their feasibility and value for money. HM Treasury is clear that a new AO assessment should be completed where changing circumstances have led to a departure from the original plan. All our witnesses acknowledged that programmes faced some significant challenges in the future. For example, the IPA identified a skills gap of some 3,000 people across the programmes it monitors. And HM Treasury considered that departments were struggling to assess the impact on increasing inflation on their programmes. Government is also looking to reduce the number of civil servants by 20%. Recommendation: HM Treasury and IPA should outline the extent to which current challenges may significantly change major programmes to help accounting Improving the Accounting Officer Assessment process 7 officers determine when an AO assessment is required. They should then use these assessments to understand the impact of these challenges on programmes being delivered in line with the standards set out in Managing Public Money. 8 Improving the Accounting Officer Assessment process 1 Ensuring compliance