Source · Select Committees · Public Accounts Committee
Recommendation 8
8
Acknowledged
The quality of published summary AO assessments varied.20 For example, departments generally provided basic information...
Conclusion
The quality of published summary AO assessments varied.20 For example, departments generally provided basic information such as background on the programme. But they did not provide more detailed information to help a layperson understand, for example, a programme’s aims. And some provided generic descriptions of how the AO had considered 9 Q 9; C&AG’s Report, para 1.6 10 Qq 14, 43; C&AG’s Report, para 1.15, Figure 5 11 Dear Accounting Officer letter 04/22 – Accounting officer assessments and framework documents. Available at: DAO_0422_Accounting_officer_assesments_and_framework_documents.pdf. 12 Qq 64, 65 13 Q 9 14 Q 17 15 Q 15; C&AG’s Report, para 1.9 16 Q 17; 17 Q 77; C&AG’s Report, para 1.2 18 Qq 1, 43; C&AG’s Report, para 1.8; Figure 1 19 Q 21; C&AG’s Report, para 1.15; Figure 5 20 Qq 2124; C&AG’s Report, paras 3.10 to 3.13; Figure 5 10 Improving the Accounting Officer Assessment process the standards.21 HM Treasury told us that the quality of assessments varied because of the breadth of programmes being considered.22 The Cabinet Office acknowledged that the quality of AO assessments needed to be addressed.23 The National Audit Office found that, while departments did not find assessing a programme against the four standards as too challenging overall, some standards—feasibility and value for money—were more challenging than others.24 Improving timely publication
Government Response Summary
The government acknowledges the committee's recommendation and outlines existing measures such as the senior finance function sign-off, treasury spending teams engagement, Government Finance Academy training, Finance Directors forum, and Accounting Officer Responsibilities Round table to support AO assessments.
Government Response
Acknowledged
HM Government
Acknowledged
2. PAC conclusion: The quality of published AO assessments varies, with some providing insufficient information to understand a programme’s purpose or how it has been assessed. 2. PAC 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. 21 The government agrees with the Committee’s recommendation. Recommendation implemented 2.2 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. 2.3 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. 2.4 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. 2.5 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.