‘Dear Accounting Officer’ letters provide advice on accountability, regularity, propriety, value for money and annual accounting exercises.


DAO 02/24- Accounts Directions 2023-24

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This letter amends DAO (06/23) issued on 14 December 2023, which gave most departments and pension schemes, agencies and trading funds the Treasury’s statutory directions for the format and content of their resource accounts (as part of annual report and accounts), other accounts and trust statements for 2023-24.  It provides guidance on the preparation of performance reporting, following the general election announcement on 22 May 2024.   This DAO letter is effective immediately.  Any reference to “the FReM” within this letter relates to the Government Financial Reporting Manual 2023-24 (amended 12/06/2024).

Please address enquiries on the issues covered in this DAO letter to TOAEnquiries@hmtreasury.gov.uk.

Published 13 June 2024