Government Resourses and Accounts Bill - continued        House of Commons

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Alteration of timetables for accounts.     18. - (1) The Treasury may by order substitute a new date for a date for the time being specified in section 5, 6 or 7.
      (2) An order under subsection (1)-
    (a) may specify a new date for all purposes or for specified purposes only,
    (b) may specify different dates for different purposes,
    (c) shall be made by statutory instrument, and
    (d) shall be subject to annulment in pursuance of a resolution of the House of Commons.
Treasury directions.     19. A direction of the Treasury under-
    (a) this Act, or
    (b) the Exchequer and Audit Departments Act 1921,
  may be revoked or amended by a further direction.
Examinations by Comptroller and Auditor General.     20. - (1) This section has effect in relation to examinations of accounts carried out by the Comptroller and Auditor General under section 6, 7 or 11.
      (2) Where a department which sends accounts to the Comptroller submits documents and certifies them as evidence of specified transactions, the Comptroller may rely on the documents as sufficient evidence of the transactions.
      (3) If the Comptroller changes the extent or character of a particular kind of examination, he shall report to the House of Commons.
Reports of Comptroller and Auditor General.     21. - (1) This section applies where-
    (a) a report of the Comptroller and Auditor General is required by this Act to be laid before the House of Commons, and
    (b) it is not laid by the Treasury within the time allowed by this Act.
      (2) The Comptroller shall lay the report before the House of Commons as soon as possible.
      (3) Section 32 of the Exchequer and Audit Departments Act 1866 (reports of the Comptroller) shall cease to have effect.
Interpretation: use of resources.     22. In this Act a reference to the use of resources is a reference to their expenditure, consumption or reduction in value.
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Prepared 19 November 1999