
UNCLASSIFIED 
UNCLASSIFIED 
ACCOUNTING OFFICER APPOINTMENT LETTER 
FOR USE BY ACCOUNTING OFFICERS OF  
NON-DEPARTMENT PUBLIC BODIES (NDPB) 
 AND EXECUTIVE AGENCIES 
 
[Appointee] 
[Department / Agency]  
[Address] 
[Town / City] 
[Postcode] 
 
 
 
(Interim)  Accounting  Officer  for  [Name  of  NDPB  /  Executive 
Agency] 
 
Your  appointment  as  (Acting)  Chief  Executive  (or  other  title)  carries  with  it  the 
responsibility  of  (Interim)  Accounting  Officer  for  the  [Name  of  NDPB  /  Executive 
Agency]. I am therefore appointing you as (Interim) Accounting Officer, with effect 
from [Day, Month, Year] for the [Name of NDPB / Executive Agency] accounts.  
 
As  Principal  Accounting  Officer,  I  am  accountable  in  respect  of  the  [Name  of 
Department] Account. This includes the monies paid from that resource in respect 
of the [Name of NDPB / Executive Agency]. I must satisfy myself that the resources 
authorised  by  Parliament  are  used  for  the  purposes  intended  by  Parliament  and 
that  these  funds,  and  any  receipts,  are  properly  accounted  for.    I  rely  on  your 
assurances for [Name of NDPB / Executive Agency] to carry out this role. 
 
As  Accounting  Officer,  you  are  responsible  for  the  [Name  of  NDPB  /  Executive 
Agency] use of resources in carrying out its functions as set out in the Framework 
Document. Chapter 3 of Managing Public Money sets out the responsibilities of an 
Accounting  Officer.
  As  Accounting  Officer,  you  are  personally  responsible  for 
safeguarding  the  public  funds  for  which  you  have  charge;  for  ensuring  propriety 
and  regularity in  the handling of public  funds; and  for the  day-to-day operations 
and  management  of  the  [Name  of  NDPB  /  Executive  Agency].  In  addition,  you 
should  ensure  that  the  [Name  of  NDPB  /  Executive  Agency]  as  a  whole  is  run  in 
accordance  with  the  standards,  in  terms  of  governance,  decision-making  and 
financial management that are set out in Box 3.1 of Managing Public Money 
 
You  will  wish  to  note  the  circumstances  set  out  in  sections  3.8.5  –  3.8.6  in 
Managing Public Money that in the event you were to be overruled by your Board 
on a matter of propriety, regularity or value for money. You should inform me of 
any issues in  the first instance.  However, in  the event of  a written direction from 
the Board, you will of course need to inform the Comptroller & Auditor General. 
 
 
  https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/212123/Managing_Public_Money_AA_v2_-
_chapters_annex_web.pdf