- Latest available (Revised)
- Point in Time (01/04/2001)
- Original (As enacted)
Version Superseded: 01/11/2011
Point in time view as at 01/04/2001. This version of this provision has been superseded.
You are viewing this legislation item as it stood at a particular point in time. A later version of this or provision, including subsequent changes and effects, supersedes this version.
Note the term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section.
There are currently no known outstanding effects for the Government Resources and Accounts Act 2000, Section 25.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
(1)Subsections (2) and (3) have effect in relation to examinations of accounts carried out by the Comptroller and Auditor General under section 6, 7 or 11.
(2)If the Comptroller and Auditor General changes the extent or character of a particular kind of examination, he shall report to the House of Commons.
(3)An examination of accounts carried out by the Comptroller and Auditor General shall be carried out on behalf of the House of Commons.
(4)Subsection (5) applies where the Comptroller and Auditor General examines and certifies accounts of a body by virtue of an enactment or agreement.
(5)Section 8(1) shall apply for the purposes of the examination of the body’s accounts as it applies for the purposes of the examination of a department’s accounts.
(6)The Treasury may by order provide for the accounts of a body to be audited by the Comptroller and Auditor General.
(7)An order under subsection (6)—
(a)may be made in relation to a body only if it appears to the Treasury that the body exercises functions of a public nature or is entirely or substantially funded from public money, and
(b)may make such supplementary or consequential provision (including provision amending an enactment) as the Treasury think expedient.
(8)The Treasury may by order provide for section 8(1) to apply in relation to documents (in addition to those specified in section 8(2))—
(a)of a specified description, or
(b)which are held or controlled either by a body of a specified kind or in specified circumstances.
(9)An order under subsection (8) may apply in respect of the examination of the accounts of a particular department or body or in respect of examinations under section 8(1) generally.
(10)An order under subsection (6) or (8)—
(a)shall be made by statutory instrument,
(b)shall not be made unless the Treasury have consulted the Comptroller and Auditor General, and
(c)shall not be made unless a draft of the order has been laid before, and approved by resolution of, each House of Parliament.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: