3. PAC conclusion: While accounting officers recognise the value of AO assessments, they are not being used consistently across government. 3. PAC recommendation: Cabinet Office and HM Treasury should embed AO assessments into training for senior civil servants and set up specific forums for AOs to share how they use AO assessments to draw judgements against each of the four AO standards. 3.1 The government agrees with the Committee’s recommendation. Target implementation date: July 2023 3.2 All SCS are required to have a finance/efficiency objective to ensure public money and other resources are used properly and efficiently, in accordance with the Managing Public Money guidance. This includes supporting the Accounting Officer and the finance director in preparation of AO assessments when appropriate. 3.3 As part of the SCS Civil Service Orientation delivered by the Leadership College for Government, the importance of AO assessments is raised as part of the Government Finance Process module. HM Treasury will be working with the leadership college over the next six months to develop more in-depth training regarding the use of AO assessments and Managing Public Money. This is in addition to the training delivered through One Finance and the Accounting Officer roundtable set out above. 3.4 Treasury Officer of Accounts also convenes an occasional forum of Finance Directors, to share best practice in the advice they provide to their AOs. Treasury Officer of Accounts will continue to work with Finance Directors to discuss ways this support can be further enhanced.