Source · Select Committees · Public Accounts Committee

Recommendation 9

9 Accepted

HM Treasury guidance states that for GMPP programmes the accounting officer should publish a summary...

Recommendation
HM Treasury guidance states that for GMPP programmes the accounting officer should publish a summary of the key points in each AO assessment unless there are overriding sensitivities, such as commercial considerations, that outweigh the merits of making the assessment publicly available.25 HM Treasury requires accounting officers to publish a summary AO assessment ‘as soon as the decision to proceed has been noted’ but does not set a prescribed timeframe for doing so.26
Government Response Summary
The government agrees to inform the Committee if all accounting officers met the October deadline and whether there will be a central list on GOV.UK. The next edition of Managing Public Money will include a new annex to consolidate Parliamentary notification requirements. A draft will be shared with the Committee and the National Audit Office.
Government Response Accepted
HM Government Accepted
1. PAC conclusion: Over the last six years, HM Treasury has not done enough to ensure accounting officers comply with its requirement to complete and publish AO assessments. 1. PAC recommendation: In its Treasury Minute response, HM Treasury should inform the Committee if all accounting officers met its October deadline to publish all outstanding AO assessments and whether there will now be a central list on GOV. UK of all published AO assessments, so they are easy to access. In addition to this, HM Treasury and the Cabinet Office should outline what lessons they have leant from this exercise, and if this will change the approach they take in the future when departments do not follow their guidance. Separate to this, the Committee will write to the Treasury Officer of Accounts with suggestions on how the process of notifying Parliament of AO assessments could be streamlined and align more with the current process for contingent liabilities. 1.1 The government agrees with the Committee’s recommendation. 7 Target implementation date: March 2023 1.2 HM Treasury has created a collections page on Gov.uk of all published Accounting Officer assessments. Each department has populated its page with the published Accounting Officer assessment summaries. 1.3 Guidance on publication of accounting officer assessments has been issued through DAO 04/22. In response to the commission to review and publish outstanding summaries of assessments, departments have informed HM Treasury that they have published 35 of 39 of the outstanding summary accounting officer assessments that they assess as appropriate to publish in line with this guidance. HM Treasury is working with departments to ensure the publication of the remainder as soon as possible. 1.4 The government agrees that the process of notification of AO assessments should be streamlined. The next edition of Managing Public Money, due before the end of March 2023, will include a new annex to consolidate the various Parliamentary notification requirements set out across that document. This will ensure a consistent approach to Parliamentary notifications, regardless of whether the issue relates to contingent liabilities, ministerial directions or accounting officer assessment summaries. A draft of the new annex will be shared with the Committee and the National Audit Office ahead of publication. The Treasury Officer of Accounts has written to the Committee to provide a full response to the points of detail set out in their letter of 30 November 2022 alongside the submission of this minute.