DAO 08/21 Accounts Directions 2021-22
'Dear Accounting Officer' letters provide advice on accountability, regularity, propriety, value for money and annual accounting exercises.
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DAOs supplement guidance published in Managing Public Money.
This DAO letter is effective immediately and supersedes DAO 04/20. It gives 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 2021-22.