Statement of Responsibilities of the House
of Commons Commission,
Accounting Officer and Additional Accounting
Officer of the
House of Commons Refreshment Department
1. Under section 3(1) of the House of Commons
(Administration) Act 1978 the House of Commons Commission are
required to prepare and lay before the House of Commons an estimate
of expenses of the House Departments for each financial year.
The Leader of the House's statement of 4 December 1979 announced
the Commission's decision to use its power under section 4(3)
and Schedule 1 of the Act to create a new Refreshment Department
as a House Department, operating a separate trading account. The
accounts are prepared in a form determined by the Commission,
on an accruals basis, and must give a true and fair view of the
Refreshment Department Trading Account's affairs at the period
end and of its income and expenditure and cash flows for the financial
period. Under section 3(2) of the 1978 Act the House of Commons
Commission has appointed the Clerk of the House of Commons as
the Accounting Officer for the House of Commons. The Director
of Catering Services has been appointed by the Commission as an
Additional Accounting Officer for the Refreshment Department.
2. In preparing these accounts, the Accounting
Officer and Additional Accounting Officer were required to:
(a) | observe relevant accounting and disclosure
requirements and apply suitable accounting policies on a consistent
basis; |
(b) | make judgements and estimates on a reasonable
basis; |
(c) | state whether applicable accounting standards
have been followed, and disclose and explain any material departures
in the financial statements; |
(d) | prepare the financial statements on the
going concern basis, unless it is inappropriate to presume that
operations will continue. |
3. The Accounting Officer has overall responsibility
for the whole House of Commons administration, including permanent
staff of the Refreshment Department borne on the House Administration
Vote. Within that overall responsibility, the Additional Accounting
Officer, as the permanent head of the Refreshment Department,
is responsible for the day to day administration of the Department
and for preparation of its Trading Account. The relevant responsibilities,
including the responsibility for the propriety and regularity
of finances for which the Additional Accounting Officer is answerable
and for the keeping of proper records, are set out in the Annex
to the letter of appointment signed by the Chairman of the House
of Commons Commission dated 6 March 1992.
Responsibilites of the Catering Committee
The Catering Committee (established under Standing
Order No 125 1991-92) fulfils an advisory role on behalf of Members
and considers policy questions concerning the Department's services
to Members and others in the House.
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