Source · Select Committees · Public Accounts Committee
Recommendation 12
12
Accepted
AO assessments are intended to support good decisionmaking and provide positive assurance that the four...
Conclusion
AO assessments are intended to support good decisionmaking and provide positive assurance that the four accounting officer standards have been met in line with Parliament’s expectations.34 They are a requirement for all programmes on the Government’s Major Projects Portfolio, as well as for decisions considered novel and contentious.35 The Cabinet Office told us that it found them “incredibly useful, particularly for novel, contentious and shortterm things – Covidrelated, Brexitrelated, the ports infrastructure fund, special one off projects to do with G7”. It described the AO assessment as a “fantastic guide” to “steering a route” through the complexities and uncertainties which surround some decision making. For example, when the Department for Business, Energy & Industrial Strategy was investing in British Steel.36
Government Response Summary
The government agrees to embed AO assessments into training for senior civil servants and set up forums for AOs to share how they use AO assessments, with a target implementation date of July 2023. This will include more in-depth training regarding the use of AO assessments and Managing Public Money.
Government Response
Accepted
HM Government
Accepted
3. PAC conclusion: While accounting officers recognise the value of AO assessments, they are not being used consistently across government. 3. PAC recommendation: Cabinet Office and HM Treasury should embed AO assessments into training for senior civil servants and set up specific forums for AOs to share how they use AO assessments to draw judgements against each of the four AO standards. 3.1 The government agrees with the Committee’s recommendation. Target implementation date: July 2023 3.2 All SCS are required to have a finance/efficiency objective to ensure public money and other resources are used properly and efficiently, in accordance with the Managing Public Money guidance. This includes supporting the Accounting Officer and the finance director in preparation of AO assessments when appropriate. 3.3 As part of the SCS Civil Service Orientation delivered by the Leadership College for Government, the importance of AO assessments is raised as part of the Government Finance Process module. HM Treasury will be working with the leadership college over the next six months to develop more in-depth training regarding the use of AO assessments and Managing Public Money. This is in addition to the training delivered through One Finance and the Accounting Officer roundtable set out above. 3.4 Treasury Officer of Accounts also convenes an occasional forum of Finance Directors, to share best practice in the advice they provide to their AOs. Treasury Officer of Accounts will continue to work with Finance Directors to discuss ways this support can be further enhanced.