HM Treasury recognised that there were “black and white points” where it was very clear that an AO assessment would be expected, whereas more judgement could be needed in other situations.39 Given this and the “big gaps” between the AO assessments it would expect to have seen completed and those have been published on a timely basis, it recognised more needed to be done to create a culture where accounting officers see the benefits and the value of completing an assessment.40 The Cabinet Offi...

HM Treasury recognised that there were “black and white points” where it was very clear that an AO assessment would be expected, whereas more judgement could be needed in other situations.39 Given this and the “big gaps” between the AO assessments it would expect to have seen completed and those have been published on a timely basis, it recognised more needed to be done to create a culture where accounting officers see the benefits and the value of completing an assessment.40 The Cabinet Office also acknowledged the need to address the timing, quality and consistency of AO assessments.41 Understanding systemic risks Type: conclusion | Number: 14 | Response status: not_addressed