Government Resourses and Accounts Bill

Government Resourses and Accounts Bill - continued	House of Commons
Departmental accounts - continued

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Resource accounts: scrutiny.	6. - (1) The Comptroller and Auditor General shall examine any resource accounts which he receives from a department under section 5(4) with a view to satisfying himself-
	(a) that the accounts present a true and fair view,
	(b) that money provided by Parliament has been expended for the purposes intended by Parliament, and
	(c) that the department's financial transactions are in accordance with any relevant authority.
	(2) If resource accounts appear to the Comptroller to suggest that a material use of resources required but did not receive the authority of the Treasury-
	(a) he shall inform the Treasury, and
	(b) if the Treasury sanction the use of resources, he shall treat it as always having had the Treasury's authority.
	(3) Where the Comptroller has conducted an examination of accounts under subsection (1)-
	(a) he shall certify them and issue a report,
	(b) he shall send the certified accounts and the report to the Treasury not later than 15th January of the financial year following that to which the accounts relate, and
	(c) if he is not satisfied of the matters set out in subsection (1)(a) to (c), he shall inform the Treasury and report to the House of Commons.
	(4) The Treasury shall lay accounts and reports received under subsection (3)(b) before the House of Commons not later than 31st January of the financial year following that to which they relate.
	(5) Section 1 of the Exchequer and Audit Departments Act 1921 (examination of appropriation accounts) shall cease to have effect.
Other departmental accounts.	7. - (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 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 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).
	(5) Sections 5 and 6 of, and Schedule 1 to, the Exchequer and Audit Departments Act 1921 (preparation and examination of trading accounts, &c.) shall cease to have effect.
Treatment of value added tax.	8. - (1) This section applies where a government department makes supplies of goods or services that are taxable supplies for the purposes of the Value Added Tax Act 1994.
	(2) In preparing accounts under section 5 or 7 the department shall conform to arrangements made by the Treasury for the treatment of matters relating to value added tax.
Comptroller and Auditor General: access to information.	9. - (1) This section applies for the purposes of an examination by the Comptroller and Auditor General of a government department's accounts.
	(2) A department shall-
	(a) allow the Comptroller access at all reasonable times to any record relating to the department's accounts, and
	(b) provide explanations of the department's transactions to the Comptroller on request.
	(3) The following provisions shall cease to have effect-
	(a) section 28 of the Exchequer and Audit Departments Act 1866 (access to departments' documents);
	(b) section 9(2) of the Exchequer and Audit Departments Act 1921 (application of section 28 of 1866 Act).
	Whole of government accounts
Preparation.	10. - (1) The Treasury shall prepare in respect of each financial year a set of accounts for the group of bodies designated for the purpose of this section.
	(2) The accounts shall-
	(a) contain such information in such form as the Treasury thinks fit, and
	(b) be designed to conform to generally accepted accounting practice subject to such adaptations as are necessary in the context.
	(3) The Treasury shall in respect of each financial year specify by order which government departments and other bodies are designated for the purpose of this section.
	(4) A body may be specified only if it appears to the Treasury-
	(a) to exercise functions of a public nature, or
	(b) to be entirely or substantially funded from public money.
	(5) Before specifying a body the Treasury shall, where they consider it appropriate, consult the National Assembly for Wales or the Scottish Parliament.
	(6) A body which is designated in respect of a financial year shall-
	(a) prepare such financial information in relation to that year as the Treasury may request,
	(b) arrange for the information to be audited, and
	(c) send the information to the Treasury by such date in the next year as the Treasury may direct.
	(7) Where the Treasury so direct, information provided under subsection (5)(c) shall be sent-
	(a) by the designated body to the National Assembly for Wales or the Scottish Parliament, and
	(b) by the Assembly or the Parliament to the Treasury.
	(8) An order under subsection (3)-
	(a) shall be made by statutory instrument, and
	(b) shall be subject to annulment in pursuance of a resolution of either House of Parliament.
Scrutiny.	11. - (1) The Treasury shall send accounts under section 10 to the Comptroller and Auditor General.
	(2) The Comptroller shall examine accounts sent to him under this section with a view to satisfying himself that they present a true and fair view.
	(3) Where the Comptroller has conducted an examination of accounts he shall-
	(a) certify them and issue a report, and
	(b) send the certified accounts and the report to the Treasury.
	(4) The Treasury shall lay accounts and reports received under subsection (3)(b) before the House of Commons.
	(5) A person who acts as auditor for the purposes of section 10(5)(b) shall give to the Comptroller and Auditor General such information and explanations as he may reasonably require for the purposes of this section.
	(6) The Treasury shall by order made by statutory instrument specify dates by which the duties under subsections (1), (3)(b) and (4) shall be performed.

Prepared 19 November 1999