Recommendation 6

We asked what was being done to encourage the greater use of AO assessments given they have proven themselves valuable for decision making.12 HM Treasury told us it was working in five areas to bring about improvement – such as providing effective support and changing culture.13 But HM Treasury also told us that the “basic rule of thumb” was that it sets the guidance which it expects people to follow. It does not monitor everything an accounting officer does.14 Neither HM Treasury, Cabinet Office nor the IPA maintains a central register of published AO assessments, making it hard to assess the impact of the guidance and changes.15 In response to the NAO’s report—and anticipating the Committee’s report—HM Treasury said it would see whether there was a case for “extending the central register”.16 Improving quality