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  • Dear Accounting Officer letters (DAOs)

    Topics:
    • Finance, 
    • Key accountability and financial guidance

    Dear Accounting Officer (DAO) letters are used to provide specific advice on issues of accountability, regularity and propriety and annual accounting exercises. They supplement guidance published in Managing Public Money Northern Ireland.

    Current DAOs issued by Department of Finance (DoF)

    In some cases they are based on guidance letters issued by His Majesty's Treasury (HMT), whilst on other occasions the letters originate within DoF, in relation to specific Northern Ireland issues, where additional clarification may be necessary.

    The letters are listed by year in reverse chronological order.

    • 2025
    • 2024
    • 2023
    • 2022
    • 2021
    • 2020
    • 2019
    • 2018
    • 2017
    • 2016
    • 2015
    • 2014
    • 2013
    • 2012
    • 2011
    • 2010
    • 2008
    • 2007
    • 2006
    • 2005
    • 2004
    • 2003
    • 2002
    • 1993
    • 1991

    Related content

    • Finance Director letters (FDs)
    • Managing Public Money NI (MPMNI)
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