The Treasury Office of Accounts 1

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The Treasury Office of Accounts 1. Treasury Officers of Accounts (TAO), working for HM Treasury, the United Kingdom’s finance ministry, were first appointed in 1872 to assist those responsible for preparing appropriation accounts on technical points concerned with bookkeeping and accounts. From the outset, the TAO’s duties were closely linked with the development of the system of Parliamentary control of expenditure provided for in the Exchequer and Audit Departments Acts, and more recently the Government Resources and Accounts Act (Northern Ireland) 2001, and the detailed accounting and audit arrangements designed to secure that control. 2. Today, the Treasury Officer of Accounts is part of the Government Financial Management branch of the Treasury. The TAO’s immediate superior is represented on the HM Treasury’ board. The TAO and his/her team are the focal point for relations with the National Audit Office and the Committee of Public Accounts. T 3. The TOA is resonsible for maintaining an effective accounting and budgeting framework and promoting high standards of regularity, propriety and accountability. Specifically the TOA is responible for: • setting out a framework for financial control for Government Departments; • appointing Accounting Officers; • liasing with Parliament via the Committee of Public Accounts and the National Audit Office; and • providing guidance on financial control and conduct 4. In maintaining these responsibilities, the TOA provides guidance and advice to Departments through processes by: • maintaining an accounting manual – Government Accounting1 – and encouraging the production of timely and accurate accounts by Departments; • offering advice in the form of guidance documents on contentious issues, through Dear Accounting Officer2 letters (DAOs) and Principal Finance Officer letters covering issues such as accountability, propriety and value for money; 1 Available at http://www.government-accounting.gov.uk/current/frames.htm. 1 of 2 D:\tkrenevicius\Desktop\No1.Rob_Prideaux.tao.doc printed on 22/02/2007 16:25:49 by Tkrenevicius • advising Accounting Officers on their roles and responsibilities; • attending all hearings of the Committee of Public Accounts, representing the Executive and supporting the Accounting Officers who are asked to attend; and • promoting value for money in Departments – for example, through HM Treasury’s Green Book: Appraisal and Evaluation in Central Government3. 2 More information available at http://www.hm- treasury.gov.uk/documents/financial_management/governance_government/pss_aud_da o.cfm. 3 More information available at http://www.hm- treasury.gov.uk/economic_data_and_tools/greenbook/data_greenbook_index.cfm. 2 of 2 D:\tkrenevicius\Desktop\No1.Rob_Prideaux.tao.doc printed on 22/02/2007 16:25:49 by Tkrenevicius .

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