Source · Select Committees · Public Accounts Committee
Recommendation 17
17
HM Treasury explained that it told accounting officers that throughout the pandemic they remained responsible...
Conclusion
HM Treasury explained that it told accounting officers that throughout the pandemic they remained responsible for assuring themselves that public money was being properly spent, for applying the principles of Managing public money and for accounting to Parliament for their spending.24 HM Treasury considers that Managing public money has worked well as a framework over the pandemic, with the principles within it having proved to be enduring, and the framework having the flexibility and agility to respond to the pandemic.25 When quizzed over the increased use of accounting officer directions over the pandemic, HM Treasury responded the directions enabled accounting officers to set out publicly the financial challenges they were facing. It has concluded that the accounting officer direction process worked well in supporting rapid decision making, and that it was the appropriate mechanism for accounting officers to raise their concerns.26 It added that over the pandemic there had been closer decision-making between ministers and officials, which had sped up and improved the quality of decisions.27
Government Response
Acknowledged
HM Government
Acknowledged
4.1 The government agrees with the Committee’s recommendation. Target implementation date: December 2021 4.2 The fundamental principles and the accountability framework set out in Managing Public Money have proved enduring through the pandemic. However, HM Treasury recognises that accounting officers would benefit from more detailed guidance in specific areas. This includes when circumstances merit departments assuming a greater level of risk appetite than they would in usual conditions, and clarifying respective roles where more than one department is involved in the design and delivery of a service. These areas will be covered in more detail in updated accounting officer assessment guidance, to be published by the end of the year. The department will write to the Committee when this updated guidance is available. 4.3 In addition, the department will continue to publicise these requirements through seminars and training events, including emphasising the importance of the accounting officer assessment process as part of the induction training delivered to all new accounting officers. These actions should ensure the requirements are well understood across central government.