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Government Resources and Accounts Act 2000
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7 Other departmental accounts.U.K.
This section has no associated Explanatory Notes
(1)The Treasury may direct a government department to prepare for each financial year accounts in relation to any specified matter.
(2)Accounts under subsection (1) shall be prepared in accordance with directions issued by the Treasury.
(3)Where a department prepares accounts under subsection (1)—
(a)it shall send them to the Comptroller and Auditor General not later than 30th November of the financial year following that to which the accounts relate,
(b)the Comptroller and Auditor General shall examine and certify the accounts, issue a report on them and send the certified accounts and the report to the Treasury not later than 15th January of that year, and
(c)the Treasury shall lay the certified accounts and the report before the House of Commons not later than 31st January of that year.
(4)The Comptroller and Auditor General shall carry out his examination of accounts under subsection (3)(b) with a view to satisfying himself—
(a)that money provided by Parliament has been expended for the purposes intended by Parliament,
(b)that resources authorised by Parliament to be used have been used for the purposes in relation to which the use was authorised, and
(c)that the department’s financial transactions are in accordance with any relevant authority.
(5)The Treasury may, in relation to accounts under subsection (1) generally or in relation to specified accounts under subsection (1), direct that this section shall have effect as if references to the relevant department were substituted for the references to the Treasury in subsection (3)(b) and (c).
F1(6). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 7(6) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14), Sch. 1 Pt. 9 Group 6
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