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Miscellaneous |
| Alteration of timetables for accounts. |
20. - (1) The Treasury may by order substitute a new date for a date for the time being specified in section 5, 6 or 7.
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(2) An order under subsection (1)-
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(a) may specify a new date for all purposes or for specified purposes only, |
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(b) may specify different dates for different purposes, |
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(c) shall be made by statutory instrument, and |
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(d) shall be subject to annulment in pursuance of a resolution of the House of Commons. |
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(3) Before making an order under subsection (1) the Treasury shall consult the Comptroller and Auditor General.
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| Treasury directions. |
21. A direction of the Treasury under-
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(b) the Exchequer and Audit Departments Act 1921, |
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may be revoked or amended by a further direction.
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| Examinations by Comptroller and Auditor General. |
22. - (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.
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(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.
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| Reports of Comptroller and Auditor General. |
23. - (1) This section applies where-
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(a) a report of the Comptroller and Auditor General is required by this Act to be laid before the House of Commons, and |
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(b) it is not laid by the Treasury within the time allowed by this Act. |
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(2) The Comptroller and Auditor General shall lay the report before the House of Commons as soon as possible.
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(3) Section 32 of the Exchequer and Audit Departments Act 1866 (reports of the Comptroller and Auditor General) shall cease to have effect.
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General |
| Interpretation: use of resources. |
24. 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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