Framework agreements and Accounting Officer System Statements are important in clarifying relationships and accountabilities, both between departments and ALBs and across wider departmental groups.24 Framework agreements formalise the governing principles and the relationship between ALB and sponsor department, and Accounting Officer System Statements set out the accountability relationships and processes within a departmental group. Four out of the 10 framework agreements examined by the NAO...

Framework agreements and Accounting Officer System Statements are important in clarifying relationships and accountabilities, both between departments and ALBs and across wider departmental groups.24 Framework agreements formalise the governing principles and the relationship between ALB and sponsor department, and Accounting Officer System Statements set out the accountability relationships and processes within a departmental group. Four out of the 10 framework agreements examined by the NAO were 16 Q 45, C&AG’s report, para 2.7 17 C&AG’s report, para 3.16 18 Q 24 19 Q 81, C&AG’s report, para 3.17 20 Committee of Public Accounts, Department’ Type: conclusion | Number: 12 | Response status: under_consideration