DAO 01/23 Budget Holder Forecasting Handbook
'Dear Accounting Officer' (DAO) letters provide advice on accountability, regularity, propriety, value for money and annual accounting exercises.
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To assist budget holders to produce accurate and timely forecasts, the Government Finance Function in the Treasury has published a budget holder forecasting handbook. This handbook is available on GOV.UK at https://www.gov.uk/government/publications/budget-holder-forecasting-handbook. The next update to Managing Public Money will include a reference to these requirements and a link to the handbook.