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ELIZABETH II
NATIONAL AUDIT ACT, 1983
1983 Chapter 44
An Act to strengthen Parliamentary control and supervision of expenditure of public money by making new provision for the appointment and status of the Comptroller and Auditor-General, establishing a Public Accounts Commission and National Audit Office and making new provision for promoting economy, efficiency and effectiveness in the use of such money by government departments and other authorities and bodies; to amend or repeal certain provisions of the Exchequer and Audit Departments Acts 1866 and 1921; and for connected purposes.
[13th May 1983]
Be it enacted by the queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows: -
1. (1) The power of Her Majesty under section 6 of the Exchequer and Audit Departments Act 1866 (1866 c. 39) (appointment of Comptroller and Auditor-General) shall be exercisable on an address presented by the House of Commons, and no motion shall be made for such an address except by the Prime Minister acting with the agreement of the Chairman of the Committee of Public Accounts .
(2) The Comptroller and Auditor-General shall by virtue of his office be an officer of the House of Commons.
(3) Subject to any duty imposed on him by statute, the Comptroller and Auditor General shall have complete discretion in the discharge of his functions and, in particular, in determining whether to carry out any examination under Part II of this Act and as to the manner in which any such examination is carried out; but in determining whether to carry out any such examination he shall take into account any proposals made by the Committee of Public Accounts.
(4) Subsection (2) above shall not be construed as applying any provision of section 4 of the House of Commons (Administration) Act 1978 (1978 c. 36) (House departments and persons employed in or for the purposes of the House) to the Comptroller and Auditor-General, to the National Audit Office or to any member of its staff.
2. (1) There shall be a body of Commissioners named the Public Accounts. The Public Commission (in this Act referred to as "the Commission") which shall perform the functions conferred on it by this Act.
(2) The Commission shall consist of–
(a) the Member of the House of Commons who is for the time being the Chairman of the Committee of Public Accounts;
(b) the Leader of the House of Commons; and
(c) seven other Members of the House of Commons appointed by the House, none of whom shall be a Minister of the Crown.
(3) The Commission shall from time to time present to the House of Commons a report on the exercise of its functions.
(4) Schedule 1 to this Act shall have effect as respects the Commission.
3. (1) There shall be a National Audit Office consisting of–
(a) the Comptroller and Auditor-General, who shall be the head of that Office; and
(b) the staff appointed by him under this section.
(2) The Comptroller and Auditor-General shall appoint such staff for the National Audit Office, as he considers necessary for assisting him in the discharge of his functions.
(3) The staff shall be appointed at such remuneration and on such other terms and conditions as the Comptroller and Auditor-General may determine.
(4) Employment as a member of the staff of the National Audit Office shall be included among the kinds of employment to which a superannuation scheme under section 1 of the Superannuation Act 1972 (1972 c. 11) can apply; and in exercising his powers under subsection (3) above the Comptroller and Auditor-General shall have regard to the desirability of keeping the remuneration and other terms and conditions of employment of the staff of that Office broadly in line with those applying to persons employed in the civil service of the State.
(5) Except for the purposes of section 2 of the Official Secrets Act 1911 (1911 c. 28) (wrongful communication of information) neither the Comptroller and Auditor-General nor any member of the staff of the National Audit Office shall be regarded as holding office under Her Majesty or as discharging any functions on behalf of the crown.
(6) In section 2(2) of the Exchequer and Audit Departments Act 1957 (1957 c. 45) the reference to the department of the Comptroller and Auditor-General shall be construed as a reference to the National Audit Office.
(7) Schedule 2 to this Act shall have effect for supplementing the provisions of this section.
4. (1) Subject to the provisions of this section, the expense of the National Audit Office shall be defrayed out of moneys provided by Parliament.
(2) The Comptroller and Auditor General shall for the financial year ending on 31st March, 1984 and for each subsequent financial year prepare an estimate of the expenses of the National Audit Office; and the Commission shall examine that estimate and lay it before the House of Commons with such modifications, if any, as the Commission thinks fit.
(3) In discharging its functions under subsection (2) above the Commission shall have regard to any advice given by the Committee of Public Accounts and the Treasury.
(4) The Commission shall appoint a person to be responsible as accounting officer for preparing appropriation accounts for the National Audit Office, that is to say, accounts of the appropriation of the supply granted for that Office by the Appropriation Act of each year, and that officer shall discharge such other duties as the Commission may determine.
(5) The Commission shall appoint an auditor for the National Audit Office, and Schedule 3 to this Act shall have effect in relation to his appointment and duties.
(6) Subsection (1) above does not affect section 1(4) of the Exchequer and Audit Departments Act 1957 or section 13(7) of the Superannuation Act 1972 (1972 c. 11.) (under which the salary etc. of the Comptroller and Auditor-General are charged on and issued out of the Consolidated Fund); and there shall be charged on and issued out of that Fund any sums payable by him in consequence of any liability for breach of duty (whether arising under a contract or otherwise) incurred by him or a member of the staff of the National Office in performing his functions in respect of any audit or examination.
5. (1) Subject to subsection (2) below, the Comptroller and Auditor-General may charge a fee for auditing the accounts of any person or body.
(2) The Comptroller and Auditor-General shall not without the consent of a Minister of the Crown charge a fee for auditing the accounts of a person or body whose functions are discharged on behalf of the Crown; and this section shall not be construed as the charging of a fee for the audit by agreement of the accounts of any other person or body unless the agreement so provides.
(3) Any fee received by the Comptroller and Auditor-General by virtue of this section shall be paid by him into the Consolidated Fund.
6. (1) The Comptroller and Auditor-General may carry out examinations into the economy, efficiency and effectiveness with which any department, authority or other body to which this section applies has used its resources in discharging its functions.
(2) Subsection (1) above shall not be construed as entitling the Comptroller and Auditor-General to question the merits of the policy objectives of any department, authority or body in respect of which an examination is carried out.
(3) Subject to subsections (4) and (5) below, this section applies to-
(a) any department in respect of which appropriation accounts are required to be prepared under the Exchequer and Audit Department Act 1866 (1866 c. 39.);
(b) any body required to keep accounts under section 98 of the National Health Service Act 1977 (1977 c. 49) or section 86 of the National Health Service (Scotland) Act 1978 (1978 c. 29);
(c) any other authority or body whose accounts are required to be examined and certified by, or are open to the inspection of, the Comptroller and Auditor-General, by virtue of any enactment, including an enactment passed after this Act; and
(d) any authority or body which does not fall within section 7 below and whose accounts are required to be examined and certified by, or are open to the inspection of, the Comptroller and Auditor-General by virtue of any agreement made, whether before or after passing of this Act, between that authority or body and a Minister of the Crown.
(4) Where the functions of the Comptroller and Auditor-General in relation to any authority or body falling within subsection (3)(c) or (d) above are by the enactment or agreement in question restricted to particular activities of the authority or body, any examination under this section in respect of that authority or body shall be correspondingly restricted.
(5) No examination shall be carried out under this section by the Comptroller and Auditor-General in respect of an authority or body falling within subsection (3)(d) above unless the carrying out of such an examination is included (expressly or by implication) in the functions exercisable by him under the agreement in question; but where–
(a) the agreement was made by a Minister before the coming into force of this section and is not such as to allow any such examination; or
(b) a Minister makes an agreement after the coming into force of this section for the exercise by the Comptroller and Auditor-General in respect of any authority or body of any such functions as are mentioned in subsection (3)(d) above,
the Minister shall, subject to subsection (6) below, use his best endeavours to secure from the authority or body in question such rights as will enable examinations under this section to be carried out in respect of that authority or body.
(6) Subsection (5) above shall not oblige a Minister to seek to obtain any rights except at the request of the Comptroller and Auditor-General, and the obligations of a Minister under that subsection do not apply to any organisation which is the subject of an Order in Council under section 1 or 4 of the International Organisations Act 1968 (1968 c. 48).
(7) In this section–
"authority" includes any person holding a public office;
"Minister" or "Minister of the Crown" includes any department falling within subsection (3) (a) above;
"policy", in relation to any such department, includes any policy of the government so far as relating to the functions of that department;
and references to an agreement made by a Minister include references to conditions imposed by him in pursuance of any statutory power in that behalf, whether in connection with the provision of financial assistance or otherwise.
7. (1) If the Comptroller and Auditor-General has reasonable cause to believe that any authority or body to which this section applies has in any of its financial years received more than half its income from public funds he may carry out an examination into the economy, efficiency and effectiveness with which it has in that year used its resources in discharging its functions.
(2) Subsection (1) above shall not be construed as entitling the Comptroller and Auditor-General to question the merits of the policy objectives of any authority or body in respect of which an examination is carried out.
(3) In determining for the purposes of subsection (1) above whether the income of an authority or body is such as to bring it within that subsection the Comptroller and Auditor General shall consult that authority or body and the Treasury.
(4) This section applies to any authority or body appointed or whose members are required to be appointed, by or on behalf of the Crown except a body specified in Schedule 4 to this Act.
(5) For the purposes of this section money is received from public funds if it is paid -
(a) by a Minister of the Crown out of moneys provided by Parliament or out of the National Loans Fund; or
(b) by an authority or body which itself falls within subsection (1) above, including an authority or body falling within that subsection by virtue of this paragraph;
but, in either case, there shall be disregarded any money paid as consideration for the, acquisition property or the supply of goods or services or as remuneration, expenses, pensions, allowances or similar benefits for or in respect of a person as the holder of an office.
(6) In this section "income" includes capital receipts and "authority" and "Minister of the Crown" have the same meaning as in section 6 above.
8. (1) Subject to subsection (2) below, the Comptroller and Auditor-General shall have a right of access at all reasonable times to all such documents as he may reasonably require for carrying out any examination under section 6 or 7 above and shall be entitled to require from any person holding or accountable for any such document such information and explanation as are reasonably necessary for that purpose.
(2) Subsection (1) above applies only to documents in the custody or under the control of the department, authority or body to which the examination relates.
9. The Comptroller and Auditor-General may report to the House of Commons the results of any examination carried out by him under section 6 or 7 above.
10. Section 24 of the Exchequer and Audit Departments Act 1866 (1866 c.39) (which prescribes the form of appropriation accounts) shall cease to have effect.
11. (1) Section 1 of the Exchequer and Audit Departments Act 1921 (1921 c. 52) (examination of appropriation accounts) shall be amended as follows.
(2) The proviso to subsection (2) (which enables the Treasury to require the Comptroller and Auditor-General to examine vouchers) shall cease to have effect.
(3) In subsection (3) for the words from the beginning to "such authority" (which enable the Treasury to require the Comptroller and Auditor-General to ascertain whether any expenditure is supported by the authority of the Treasury) there shall be substituted the words "If in examining an appropriation account it appears to the Comptroller and Auditor-General that the account includes any material expenditure requiring the authority of the Treasury which has been incurred without such authority he shall report that fact to the Treasury".
12. (1) Section 3 of the Exchequer and Audit Departments Act 1921 (examination of accounts specified by Treasury minute) shall be amended as follows.
(2) For subsection (1) there shall be substituted-
"(1) The Comptroller and Auditor-General shall examine the accounts of any person or body specified by an order made by the Treasury by statutory instrument; and no such order shall be made unless a draft of it has been laid before and approved by a resolution of the House of Commons."
(3) In subsection (2) for the words "the accountant" there shall be substituted the words "the person or body in question".
(4) Subsections (3) and (4) shall cease to have effect.
13. (1) If at any time after the passing of this Act-
(a) the name of the Committee of Public Accounts is changed; or
(b) the functions discharged by that Committee at the passing of this Act, or functions substantially corresponding there are discharged by a different Committee of the House of Commons,
references in this Act to the Committee of Public Accounts shall be construed as a reference to that Committee by its new name or, as the case may be, to the Committee for the time being discharging those functions.
(2) Any question arising under this section shall be determined by the Speaker of the House of Commons.
14. The enactments mentioned in Schedule 5 to this Act are hereby repealed to the extent specified in the third column of that Schedule.
15. (1) This Act may be cited as the National Audit Act 1983.
(2) Subject to subsection (3) below, this act shall come into force on 1st January 1984.
(3) The repeal of section 8 (2) of the Exchequer and Audit Departments Act 1921 shall not come into force until the end of the period of nine months beginning with that date; and until the end of that period section 3 (6) above shall have effect as if for the words "shall be construed as a reference to the National Audit Office" there were substituted the words shall be construed as including a reference to the National Audit Office".
[see section 2(4)]
1. (1) Subject to paragraph 2 of this Schedule, a member of the commission, other than the ex officio member, shall vacate his office–
(a) if he ceases to be a Member of the House of Common; or
(b) if another person is nominated or appointed in his place.
(2) Subject to sub-paragraph (1) above, a member of the Commission, other than the ex officio member, shall hold office for the duration of the Parliament in which he is nominated or appointed and for the further period provided by paragraph 2 of this schedule.
(3) A member of the Commission, other than the ex officio member, may resign at any time by notice to the Commission.
(4) Past service is no bar to nomination or appointment as a member of the Commission.
(5) In this paragraph and paragraph 2 of this Schedule "the ex officio member means the Chairman of the Committee of Public Accounts.
2. (1) On a dissolution of Parliament the person who is then the Chairman of the Committee of Public Accounts shall continue in office as a member of the Commission until a new Chairman of that Committee is appointed.
(2) Subject to sub-paragraph (3) below, on a dissolution of Parliament the members of the Commission, other than the ex officio member, shall continue in office until members are nominated or appointed in their place.
(3) Where at any time after Parliament has been dissolved it appears that a member of the Commission other than the ex officio member-
(a) has not been validly nominated as a candidate at the ensuing general election; or
(b) although so nominated, has not been elected a Member of Parliament at that election,
that member shall resign from the commission forthwith; but nothing in sub-paragraph (2) above or this sub-paragraph shall be taken as preventing any such member from resigning otherwise than in pursuance of this sub-paragraph.
3. The Commission shall elect a chairman from amongst its members.
4. (1) The validity of any proceedings of the Commission shall not be affected by any vacancy among the members of the Commission or by any defect in the appointment or nomination of any Commissioner.
(2) The Commission may determine its own procedure.
(3) The Commission may appoint one of the Commissioners to act as chairman at any meeting of the Commission in the absence of the elected chairman of the Commission.
[see section 3(7)]
1. The person for the time being holding the office of the Comptroller and Auditor-General shall by that name be a corporation sole.
2. (1) It shall be the duty of the Comptroller and Auditor-General to make, by such date as the Commission may determine, an offer of employment as a member of the staff of the National Audit Office to each person employed in the civil service of the State in the Exchequer and Audit Department immediately before the coming into force of this Act; and the terms of the offer must be such that they are, taken as a whole, not less favourable to the person to whom the offer is made than the terms on which he is employed on the date on which the offer is made.
(2) An offer made in pursuance of this paragraph shall not be revocable during the period of three months beginning with the date on which it is made.
(3) Where a person becomes a member of the staff of the National Audit Office in consequence of this paragraph then, for the purposes of the Employment Protection (Consolidation) Act 1978 (1978 c. 44). his period of employment in the civil service of the State shall count as a period of employment as a member of the staff of that Office and the change of employment shall not break the continuity of the period of employment.
(4) Where an offer is made to any person in pursuance of this paragraph none of the agreed redundancy procedures applicable to persons employed in the civil service of the State shall apply to him; and if he ceases to be employed as mentioned in sub-paragraph (1) above-
(a) on becoming a member of the staff of the National Audit Office in consequence of this paragraph; or
(b) having unreasonably refused an offer made to him in pursuance of this paragraph,
he shall not, on ceasing to be so employed, be treated for the purposes of any scheme under section I of the Superannuation Act 1972 (1972 c. 11) as having been retired on redundancy.
3. (1) In Part III of Schedule I to the House of Commons Disqualification Act 1975 (1975 c. 24) (disqualifying offices) there shall be inserted at the appropriate place the words "Member of the staff of the National Audit office".
(2) A corresponding amendment shall be made in Part III of Schedule I to the Nonhem Ireland Assembly Disqualification Act 1975) (1975 c. 25).
4. In Part II of the Table in paragraph 3 of Schedule 1 to the Public Records Act 1958 (1958 c. 51) there shall be inserted at the appropriate place. the words "National Audit Office".
[see Section 4(5)]
1. (1) The auditor shall be a member of one or more of the bodies mentioned in sub-paragraph (2) below or shall have such other qualifications as may be approved for the purposes of this Schedule by the Commission; and a firm shall not be appointed unless each of its members is a member of one or more of those bodies.
(2) The bodies referred to in sub-paragraph (1) above are-
(a) the Institute of Chartered Accountants in England and Wales;
(b) the Institute of Chartered Accountants of Scotland;
(c) the Association of the Certified Accountants;
(d) the Chartered Institute of Public Finance and Accountancy;
(e) the Institute of Chartered Accountants in Ireland; and
(f) any other body of accountants established in the United Kingdom and for the time being approved by the Common for the purposes of this Schedule.
(3) The auditor shall be appointed at such remuneration and on such other terms and conditions as the Commission may determine; and the remuneration of the auditor shall be defrayed as part of the expenses of the National Audit Office.
2. The auditor shall have power to carry out economy, efficiency and effectiveness examinations of the use of resources by the National Audit office.
3. The auditor shall have a right of access at all reasonable times to all such documents as appear to him necessary for the purposes of the audit and shall be entitled to require from any person holding or accountable for any such documents such information and explanation as he thinks necessary for those purposes.
4. (1) The provisions of section 1 (1), (2) and (4) of the Exchequer and Audit Departments Act 1921 (1921 c. 52) (examination of appropriation accounts) shall, with the necessary modifications, apply to the examination by the auditor of the appropriation accounts of the National Audit Office as they apply to the examination by the Comptroller and Auditor-General of the appropriation accounts of a public department.
(2) On completion of his examination the auditor shall certify the appropriation account and submit it, together with his report thereon, to the Commission for presentation to the House of Commons.
[see Section 7(4)]
The British Airport Authority
The British Airways Board
The British Gas Corporation
The British National Oil Corporation
The British Railways Board
British Shipbuilders
The British Steel Corporation
British Telecommunications
The British Waterways Board
The Central Electricity Generating Board
The Civil Aviation Authority
The Electricity Council and the Area Boards within the meaning of the Electricity Act 1947 (1947 c. 54)
The National-Bus Company
The National Coal Board
The North of Scotland Hydro-Electric Board
The Post Office
The Scottish Transport Group
The South of Scotland Electricity Board
The Regional Water Authorities
The Welsh Water Authority
The British Broadcasting Corporation
The Independent Broadcasting Authority
The Welsh Fourth Channel Authority.
[see Section 14]
Chapter |
Short title |
Extent of repeal |
29 and 30 Vict. c 39. |
The Exchequer and Audit Departments Act 1866. |
Section 24 |
11 and 12 Geo. 5, c 52. |
The Exchequer and Audit Departments Act 1921. |
In section 1 (2). the proviso. Section 3 (3) and (4), Section 8 (1) and (2). |
An act to consolidate the Duties of the Exchequer and Audit Departments, to regulate the Receipt, Custody, and Issue of Public Moneys, and to provide for the Audit of the Accounts thereof.
[28th June 1866]
Whereas it is expedient to consolidate the Powers and Duties of the Comptroller of Her Majesty’s Exchequer and of the Commissioners for auditing the Public Accounts, and to unite in One Department the Business hitherto conducted by the separate establishments under them; and to make other Provisions for the more complete Examination of the Public Accounts of the United Kingdom: Be it therefore enacted by the Queen’s most Excellent Majesty, by and with the advise and Consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, as follows:
1. This Act may be cited for all Purposes as "Exchequer and Audit Departments Act, 1866".
2. In this Act, "the Treasury" shall mean the Commissioners of Her Majesty’s treasury for the Time being, or any Two or more of them; "the Bank of England" shall mean the Governor and Company of the Bank of England; "the Bank of Ireland" shall mean the Governor and Company of the Bank of Ireland; "the National Debt Commissioners" shall mean the Commissioners for the Reduction of the National Debt; "Principal Accountants" shall mean those receive Issues directly from the Accounts of Her Majesty’s Exchequer at the Banks of the England and Ireland respectively; "Sub-Accountants" shall mean those who receive Advances, by way of Imprest, from Principal Accountants, or who receive Fees or other Public Moneys through other channels; "the Secretaries of the Treasury" shall include the Assistant Secretary.
3. At any Time within Twelve Months after the passing of this Act, it shall be lawful for Her Majesty, Her Heirs and Successors, by Letters Patent under the Great Seal of the United Kingdom to nominate and appoint the Persons who shall at that Time hold the Office of Comptroller General of the Receipt and Issue of Her Majesty’s Exchequer, and Chairman of the Commissioners for auditing the Public Accounts, in this Act referred to as "Comptroller and Auditor General", and also to nominate and appoint One of the Persons who shall at that Time hold the Offices of the Commissioners for auditing the Public Accounts to be "Assistant Comptroller and Auditor".
The said Comptroller and Auditor General and Assistant Comptroller and Auditor shall hold their Offices during good Behaviour, subject, however, to their Removal therefrom by Her Majesty, Her Heirs and Successors, on an Address from the Two Houses of Parliament; and they shall not be capable of holding their Offices together with any other Office appointed by the Crown; nor shall be they capable while holding their Offices of being elected or of sitting as Members of the House of Commons; nor shall any Peer of Parliament be capable of holding either of the said Offices.
4. Her Majesty may, by such Letters Patent, grant to the Persons therein named the following Salaries; that is to say,
To the Comptroller and Auditor General a Salary of Two thousand Pounds per Annum, and to the Comptroller and Auditor a Salary of One thousand five hundred pounds per Annum; and such Salaries shall be charged and paid out of the Consolidated Fund of the United Kingdom or the growing Produce thereof.
It shall be lawful for Her Majesty, Her Heirs and Successors, by Letters Patent as aforesaid, to grant to any Person who shall have executed the Offices of Comptroller and Auditor General, or Assistant Comptroller and Auditor, on his ceasing to hold such Office, an Annuity or Pension not exceeding One Half of the Salary of his Office to which he shall have been entitled immediately before he ceased to hold such Office, if he shall have held either, or one after the other, of the said Offices or the Office of the Commissioner of Audit for a Period not less than Fifteen Years, and Two Thirds of his Salary if he shall have held either or one after the other, of the said Offices for a Period not less than Twenty Years: Provided always, that no such Annuity or Pension shall be granted to either of the said Officers unless he be Sixty Years of Age at the least, or be afflicted with some permanent Infirmity disabling him from the due Execution of his Office, the same to read distinctly recited in such Grant: Provided also, that nothing herein contained shall prevent either of the said Officers from receiving in lieu of such Annuity or Pension, if he shall so elect, the Amount of Superannuation Allowance to which he would have been entitled in respect of the full Period during which he shall have served in the permanent Civil Service of the State, under the Provisions of "The Superannuation Act, 1859".
5. On the Appointment as aforesaid of a Comptroller and Auditor General and an Assistant Comptroller and Auditor, the then existing Letters Patent of Appointments of Comptroller General of the Exchequer and of Commissioners of Audit shall be ipso facto revoked, and the present Offices of Comptroller General of the Exchequer and Commissioners of Audit shall be abolished but the Person appointed to be Comptroller and Auditor General shall have and perform all the Powers and Duties conferred or imposed on the Comptroller General of the Exchequer and the Commissioners for Auditing the Public Accounts respectively by any Enactments relative to those Authorities respectively as far as the same are not repealed or altered by this Act or any other Act of the present Session of Parliament; and it shall be lawful for the Treasury to grant to each of the said Commissioners of Audit whose Offices shall be abolished under the Provisions of this Act, and who shall not be appointed to either of the said Offices of Comptroller and Auditor General or Assistant Comptroller and Auditor, an annual Allowance, by way of Compensation, not exceeding the Sum charged on the Consolidated Fund as the Salary of such Commissioners; Provided always, that any Commissioners who may be in receipt of Emoluments exceeding the Salary so charged on the Consolidated Fund shall be entitled to receive, in addition to the aforesaid Compensation Allowance, such Proportion of the said Emoluments as the Treasury are empowered to grant under the Provisions of "The Superannuation Act, 1859"; and such allowances shall be charged upon and paid out of the Consolidated Fund of the United Kingdom or the growing produce thereof.
6. On the Death, Resignation, or other Vacancy in the Office of the Comptroller and Auditor General, or of the Assistant Comptroller and Auditor, Her Majesty, Her Heirs and Successors, may, by Letters Patent as aforesaid, nominate and appoint a Successor, who shall have the same Powers, Authorities, and Duties, and who shall be paid the like Salary and the like Annuity or Pension out of the Consolidated Fund.
7. Anything which under the Authority of this Act is directed to be done by the Comptroller and Auditor General may, in his Absence, be done by the Assistant Comptroller and Auditor, except the certifying and reporting on Accounts for the House of Commons.
8. The Treasury shall from Time to Time appoint the Officers, Clerks, and other Persons in the Department of the Comptroller and Auditor General, and Her Majesty by Order in Council may from Time to Time regulate the Numbers and Salaries of the respective Grades or Classes into which the said Officers, Clerks, and other shall be divided.
9. The Comptroller and Auditor General shall have full Power to make from Time to Time Orders and Rules for the Conduct of the internal Business of his Department, and to promote, suspend or remove any of the Officers, Clerks and other employed therein; and to describe Regulations and Forms for the Guidance of Principal and of Sub-Accountants in making up an rendering their periodical Accounts for examination: Provided always, that all such Regulations and Forms shall be approved by the Treasury previously to the Issue thereof.
10. The Commissioners of Customs, the Commissioners of Inland Revenue, and the Postmaster-General shall, after Deduction of the Payments for Drawbacks, Bounties of the Nature of Drawbacks, Repayments, and Discounts, cause the gross Revenues of their respective Departments to be paid, at such Times and under such Regulations as the Treasury may from Time to Time prescribe, to Accounts to be initialled "The Account of Her Majesty’s Exchequer", at the Bank of England and at the Bank of Ireland respectively, and all other Public Moneys payable to the Exchequer shall be paid to the same Accounts, and accounts of all such Payments shall be rendered to the Comptroller and Auditor General daily, in such Form as the Treasury may prescribe: Provided always, that this Enactment shall not be construed to prevent the Collectors and Receivers of the said gross Revenues and Moneys from cashing, as heretofore, under the Authority of any Act or regulation, Orders issued for Naval, Military, Revenue, or other Services, repayable to the Revenue Departments out of the Consolidated Fund or out of moneys provided by Parliament.
11. All Moneys paid into the Bank of England and the Bank of Ireland on account of the Exchequer shall be considered by the Governor and Company of the said Banks respectively as forming One general fund in their Books; and all Orders directed by the Treasury to the said Banks for Issues out of Credits to be granted by the Comptroller and Auditor General, as herein-after provided, for the Public Service, shall be satisfied out of such general Fund; and with a view to economise the Public Balances, the Treasury shall restrict the Sums to be issued or transferred from Time to Time to the credit of accounts of Principal Accountants at the said Banks, as herein-after provided, to such total Sums as they may consider necessary for conducting the current Payments for the public service entrusted to such Principal Accountants; and the said Principal Accountants may consider the Sums so transferred to their Accounts as constituting Part of their general drawing Balance applicable to the Payment of all the Services for which they are accountable; but such Sums shall be carried in the Books of such Accountants to the Credit of the respective Services for which the same may be issued, as specified in such Orders: Provided always, that this Enactment shall not be construed to empower the Treasury or any Authority to direct the Payment, by such Principal Accountant, of Expenditure not sanctioned by any Act whereby Services are or may be charged on the Consolidated Fund, or by a Vote of the House of Commons, or by an Act for the Appropriation of the Supplies annually granted by Parliament.
12. At the Close of each of the Quarters ending on the Thirty-first Day of March, the Thirtieth Day of June, the Thirtieth Day of September, and the Thirty-first Day of December in every Year the Treasury shall prepare an Account of the Income and Charge of the Consolidated Fund in Great Britain and in Ireland for such Quarters, and the Charges for the Public Debt due on the Fifth Day of April, the Fifth Day of July, the Tenth Day of October, and the Fifth Day of January shall be included in the Accounts of the said Charge for the Quarters ending on the Days preceding the latter Dates; and a Copy of such Account shall forthwith be transmitted by the Treasury to the Comptroller and Auditor General; and if it shall appear by such Account that the Income of the Consolidated Fund in Great Britain or in Ireland for the Quarter is not sufficient to defray the Charge upon it, the Comptroller and Auditor General, if satisfied of the Correctness of the Deficiency, shall certify the Amount thereof to the Bank of England or to the Bank of Ireland, as the Case may be, and upon such Certificates the said Banks shall be authorised to make Advances, from Time to Time, during the succeeding Quarter, on the Application of the Treasury, by Writing, in a Form to be from Time to Time determined by them to an Amount not exceeding in the aggregate the Sums specified in such Certificates; and all such Advances shall be placed to the Credit of the Exchequer Accounts at the said Banks, and be available to satisfy the Orders for Credits granted or to be granted upon the said Accounts by the Comptroller and Auditor General; and the Principal and Interest of all such Advances shall be paid out of the growing Produce of the Consolidated Fund in the said succeeding Quarter.
13. The Comptroller and Auditor General shall grant to the Treasury, from Time to Time, on their Requisitions authorising the same, if satisfied of the Correctness thereof, Credits on the Exchequer Accounts at the Banks of England and Ireland, or on the growing Balances, not exceeding the Amount of the Charge in the aforesaid quarterly Accounts of the Income and Charge of the Consolidated Fund remaining unpaid.
The Comptroller and Auditor General shall also grant from Time to Time to the Treasury, on similar Requisitions, supplemental Credits for services payable under any Act out of the growing Produce of the Consolidated Fund, and not included in the aforesaid quarterly Account; and the Issues or Transfers of Moneys required from Time to Time by the Principal Accountants to enable them to make payments entrusted to them shall be made out of such Credits on Orders issued to the said Banks, signed by One of the secretaries of the Treasury, or in their Absence by such Officer or Officers as the Treasury may from Time to Time appoint to that Duty, and in all such Orders the Services for which the Issues may be authorised shall be set forth.
A daily Account of all Issues or transfers made from the Exchequer Accounts, in pursuance of such Orders, shall be transmitted by the said Banks to the Comptroller and Auditor General.
14. When any Sum or Sums of Moneys shall have been granted to Her Majesty by a Resolution of the House of Commons, or by an Act of Parliament, to defray Expenses for any specified Public Services, it shall be lawful for Her Majesty from Time to Time, by Her Royal Order under the Royal Sign Manual, countersigned by the Treasury to authorise and require the Treasury to issue, out of the Credits to be granted to them on the Exchequer Accounts as herein-after provided, the Sums which may be required from Time to Time to defray such Expenses, not exceeding the Amount of the sums so voted or granted.
15. When any Ways and Means shall have been granted by Parliament to make good the Supplies granted to Her Majesty by any Act of Parliament or Resolution authorising the same, a Credit or Credits on the Exchequer Accounts at the Bank of England and Bank of Ireland, or on the growing Balances thereof, not exceeding in the whole the Amount of the Ways and Means so granted. Out of the credits so granted to the Treasury Issues shall be made to Principal Accountants from Time to Time on Orders issued to the said Banks, signed by One of the Secretaries of the Treasury, or in their Absence by such Officer or Officers as the (Treasury may from Time to Time appoint to that Duty: and the Services or Votes on account of which the Issues may be authorised shall be set forth in such Orders; Provided always, that the Issues for Army and Navy Services shall be made under the general Heads of "Army" and "Navy" respectively.
A daily Account of all Issues made from the Exchequer Accounts in pursuance of such Orders shall be transmitted by the said Banks to the Comptroller and Auditor General.
16. Within Fifteen Days after the Expiration of the Quarters ending on the Thirty-first Day of March, the Thirtieth Day of June, the Thirtieth Day of September, and the Thirty-first Day of December in every Year the Treasury shall prepare an Account of the Public Income and expenditure of the United Kingdom, according to the actual Receipt and Issue of Moneys on the Exchequer Accounts at the Bank of England and Bank of Ireland in the Twelve Months endoing on such Quarter Days respectively; and if there shall appear by such Account to be a Surplus of Income above Expenditure, the Treasury shall certify the same to the National Debit Commissioners, and One Fourth Part of such Surplus shall be applicable to the Reduction of the National Debit as herein-after directed; and the National Debit Commissioners shall publish from Time to Time in the Londol Gazette the Sum which will be so applied in the ensuing Quarter. The Treasury shall cause One Fourth Part of such Surplus Income to be charged on the Consolidated Fund in the Quarter succeeding the Termination of such Account; and the Sum so charged shall be issued by the Treasury from Time to Time in the next ensuing quarter to the National Debit Commissioners, who shall apply the same, during the said Quarter, in redeeming Funded or Unfunded Debt, or in repaying to the Bank of England or to the Bank of Ireland any Advances made by them, under the Provisions of this Act. towards supplying the Deficiency of the Consolidated Fund during the said Quarter; and all Debit so redeemed shall be forthwith cancelled. And a Copy of every Account prepared by the Treasury as aforesaid, certified by the Comptroller and Auditor General, shall be laid before the House of Commons within Fifteen Days after the Expiration of the said quarterly Periods, if Parliament be then sitting, or if not sitting then within One Week after Parliament shall be next assembled.
17. All Debts accruing due under any Contract or Lease now or hereafter entered into or taken for the Public Service, and payable out of the Supplies from Time to Time voted by Parliament to Her Majesty for the public Service, in any Department for which the Payments are made by the Paymaster General, shall be discharged and paid in manner following; that is to say, such Debts shall be payable on the Order of the department, and the Payment thereof shall be made by a Draft drawn by the Paymaster General on the Bank of England, according to the Course and Practice of his Office, payable to the Persons to whom such Debts may be due, or to their Agents.
18. The Treasury may from Time to Time determine at what Banks Accountants shall keep the Public Moneys entrusted to them, and they may also determine what Accounts so opened in the Names of Public Officers or Accountants in the Books of the Bank of England, of the Bank of Ireland, or of any other Bank, shall be deemed Public Accounts; and on the Death, Resignation, or Removal of any such Public Officers or Accountants the Balances remaining at the Credit of such Accounts shall, upon the Appointment of their Successors, unless otherwise directed by Law, vest in and be transferred to the Public Accounts of such Successors at the said Banks, and shall not, in the event of the Death of any such Public Officers or Accountants, constitute Assets of the deceased, or be in any Manner subject to the Control of their legal Representatives.
19. It shall be lawful for the Treasury, whenever they shall consider it for the Advantage of the Public Service, to direct that the Accounts of any Public Officer or Department, which by any Act or Acts are required to be kept under separate Heads at the Bank of England or at the bank of Ireland, shall be consolidated in such Manner as they shall judge most convenient for the Public Service.
20. It shall be lawful for the Bank of England and Bank of Ireland, at the Request of the Treasury, signified by One of their Secretaries, for the Public Convenience, to open and keep Accounts of Government Stock and Annuities in the Books of the said Banks under the official Description of any Public Officer for the Time being, without naming him; and the Dividends on such Stock and Annuities may from Time to time be received, and the Stock and Annuities or any Part thereof to the Credit of such Account may from Time to Time be transferred, by the Officer for the time being holding such Office, as if such Stock and Annuities standing to the crdit if such Name; and upon the Death, Resignation, or Removal of any such Public Officer, the Stock and Annuities standing to the credit if such Account, and all Dividends thereon, including any Dividends nor theretofore received, shall become vested in his Successor in Office, and be receivable and transferable accordingly. And any such Public Officer in whose official Description such Government Stock and annuities may be standing may, by Letter of Attorney, authorise the Bank of England or the Bank of Ireland, or all or any of their Cashiers, to sell and transfer all or any Part of the stock or Annuities from Time to Time standing in the Books of the said Banks on such Account, and to receive the Dividends due and to become due thereon; but no Stock or Annuities shall be sold or transferred at the said Banks under the Authority of such general Letter of Attorney, except upon an Order in Writing, signed by One of the Secretaries of the treasury, directed to the proper Officers of the said Banks.
21. The Treasury shall cause an Account to be prepared and transmitted to the Comptroller and Auditor General For Examination on or before the Thirtieth Day of September in every Year, showing the Issues made from the Consolidated Fund of Great Britain and Ireland in the Financial Year ended on the Thirty-first Day of March Preceding, for the interest and management of the Public Funded and Unfunded Debt, for the Civil List, and all other Issues in the financial Year for Services charged directly on the said fund; and the Comptroller and Auditor General shall certify and report upon the same with reference to the Acts of Parliament under the Authority of which such Issues may have been directed; and such Accounts and reports shall be laid before the House of Commons by the Treasury on or before the Thirty-first Day of January in the following Year, if Parliament be then sitting, and if not sitting, then within One Week after Parliament shall be next assembled.
22. On or before the Days specified in the respective Columns of Schedule A. annexed to this Act, Accounts of the Appropriation of the several Supply Grants comprised in the Appropriation Act of each Year shall be prepared by the several Departments, and be transmitted for Examination to the Comptroller and Ayuditor General and to the Treasury, and when certified and reported upon as herein-after directed they shall be laid before the House of Commons; and such Accounts shall be called the "Appropriation Accounts" of the Moneys expended for the Services to which they may respectively relate; and the Treasury shall determine by what Departments such Accounts shall be prepared and rendered to the Comptroller and Auditor General, and the Comptroller and Auditor General shall certify and report upon such Accounts as herein-after directed; and the Reports thereon shall be signed by the Comptroller and Auditor General; Provided always, and it is the Intention of this Act that the Treasury shall direct that the Department charged with the Expenditure of any Vote under the Authority of the treasury shall prepare the Appropriation Account thereof; Provided also, that the Term "Department", when used in this Act in connexion with the Duty of preparing the said Appropriation Accounts, shall be construed as including any Public Officer or Officers to whom that Duty may be assigned by the Treasury.
23. A Plan of Account Books and Accounts, adapted to the Requirements of each Service in order to exhibit, in a convenient Form, the whole of the Receipts and Payments in respect of each Vote, shall be designed under the Superintendence of the Treasury; and Her Majesty may from Time to time, by Order in Council, prescribe the Manner in which each Department of the Public Service shall keep its Accounts.
24. An Appropriation Account of Supply Grants shall exhibit on the Charge Side thereof the Sum of Sums appropriated by Parliament for the Service of the Financial Year to which the Account relates, and on the discharge Side thereof the Sums which may have actually come in course of Payment within the same Period; and no Imprest or Advance, of the Application of which an Account may not have been rendered to and allowed by the accounting Department, shall be included on the Discharge Side thereof.
25. The Department charged with the duty of preparing the Appropriation Account of a Grant shall, if required so to do by the Comptroller and Auditor General, transmit to him, together with the annual Appropriation Account of such Grant, a Balance Sheet so prepared as to show the Debt and Creditor Balances in the Ledgers of such Department on the Day when the said Appropriation Account was closed, and to verify the Balances appearing upon the annual Appropriation Account: Provided always, that the Comptroller and Auditor General may, if he thinks fit, require the said Department to transmit to him in lieu of such Balance sheet a certified Statement showing the actual Disposition of the Balances appearing upon the annual Appropriation Account on the last Day of the Period of such Account.
Every Appropriation Account when rendered to the Comptroller and Auditor General shall be accompanied by an Explanation showing how the Balance or Balances on the grant or Grants included in the previous Account have been adjusted, and shall also contain an explanatory Statement of any Excess of Expenditure over the Grant or Grants included in such Account, and such Statement as well as the Appropriation Account shall be signed by such Department.
27. Every Appropriation Account shall be examined by the comptroller and Auditor General on behalf of the House of Commons; and in the examination of such Accounts the Comptroller and Auditor General shall ascertain, first, whether the Payments which the accounting Department has charged to the Grant are supported by Vouchers or Proffs of Paym-tiu, and, second, whether the Money expended has been applied to the Purpose or Purposes for which such Grant was intended to provide; Provided always, and it is hereby enacted, that whenever the said Comptroller and Auditor General shall be required by the Treasury to ascertain whether the expenditure included or to be included in an Appropriation Account, or any Portion of such Expenditure, is supported by the Authority of the Treasury, the Comptroller and Auditor General shall examine such Expenditure with that Object, and shall report to the Treasury any Expenditure which may appear, upon such Examination, to have been incurred without such Authority; and if the Treasury should not thereupon see fit to sanction such unauthorised Expenditure, it shall be regarded as being not properly chargeable to a Parliamentary Grant, and shall be reported to the House of Commons in the Manner herein-after provided.
28. In order that such Examination may as far as possible proceed paripassu, with the Cash Transactions of the several accounting Departments, the Comptroller and Auditor General shall have free Access, at all convenient Times, to the Books of Account and other Documents relating to the Accounts of such Departments, and may require the several Departments concerned to furnish him, from Time to Time, or at regular Periods, with Accounts of the Cash Transactions of such Departments respectively up to such Times or Periods.
29. In conducting the Examination of the Vouchers relating to the Appropriation of the Grants for the several Services enumerated in Schedule (B) to this Act annexed, the Comptroller and Auditor General, after satisfying himself that the Accounts beafr Evidence that the Vouchers have been completely checked, examined, and certified as correct in every respect, and that they have been allowed and passed by the proper departmental Officers, may admit the same as satisfactory Evidence of Payment in support of the Charges to which they may relate: Provided always, that if the Treasury should desire any such Vouchers to be examined by the Comptroller and Auditor General in greater Detail, the Comptroller and Auditor General shall cause such vouchers to be subjected to which a detailed Examination as the Treasury may think fit to prescribe.
30. In conducting the Examination of the Vouchers relating to the Appropriation of the Grants for any Services not enumerated in the aforesaid Schedule, the Comptroller and Auditor General shall test the accuracy of the Castings and Computation of the several Items of such Vouchers: Provided always, that when any Vouchers have been certified to be correct by any Officers specially authorised to examine the same, it shall be lawful for the Comptroller and Auditor General, with the Consent of the Treasury to dispense with a Second Examination of the particular Items of such Vouchers.
31. If during the Progress of the Examination by the Comptroller and Auditor General herein-before directed any Objections should arise to any Item to be introduced into the Appropriation Account of any Grant, such Objections shall, notwithstanding such Account shall not have been rendered to him, be immediately communicated by him to the Department concerned, and if the Objections should not be answered to his Satisfaction by such Department, they shall be referred by him to the Treasury, and the Treasury shall determine in what Manner the Items in question shall be entered in the annual Appropriation Account.
32. In reporting as herein-before directed, for the Information of the House of commons, the Result of the Examination of the Appropriation Accounts, the Comptroller and Auditor General shall prepare Reports on the Appropriation Account of the Army and on that of the Navy separately.
He shall prepare a Report on the Appropriation Accounts of the Departments of Customs, Inland Revenues, and Post Office.
He shall prepare a Report or Reports on the Accounts relating to the several Grants included within each of the Classes into which the Grants for Civil Services are divided in the Appropriation Act.
In all Reports as aforesaid he shall call attention to every Case in which it may appear to him that a Grant has been exceeded, or that Money received by a Department from other Sources than the Grants for the Year to which the Account relates has not been applied or accounted for according to the Directions of Parliament, or that a Sum charged against a Grant is not supported by Proof of Payment, or that a Payment so charged did not occur within the Period of the Account or was for any other Reason not properly chargeable against the Grant.
If the Treasury shall not, within the Time prescribed by this Act, present to the House of Commons any Report made by the Comptroller and Auditor General on any of the Appropriation Accounts, or on the Accounts of Issues for Consolidated Fund Services, the Comptroller and Auditor General shall forthwith present such Report.
33. Besides the Appropriation Accounts of the grants of Parliament, the Comptroller and Auditor General shall examine and audit, if required so to do by the Treasury, and in accordance with any Regulations that may be prescribed for his Guidance in that Behalf by the Treasury, the following Accounts; viz., the Accounts of all Principal Accountants, the Accounts of the receipt of Revenue by the Departments of Customs, Inland revenue, and Post Office, the Accounts, of every Receiver of Money which is by Law payable into Her Majesty's Exchequer, and any other Public Accounts which, though not relating directly to the Receipt or Expenditure of Imperial Funds, the Treasury may by Minute, to be laid before Parliament, direct.
34. The Accounts which by the last preceding Section the Treasury are empowered to subject to the Examination of the Comptroller and Auditor General shall be rendered to him by the Departments of Officers who may be directed so to do by the Treasury; and the term "Accountant", when used in this and the following sections of this Act with reference to any such Accounts, shall be taken to mean the Department or Officer that may be so required by the Treasury to render the same; and every Public Officer into whose Hands Public Moneys, either in the Nature of Revenue or Fees of Office, shall be paid by Persons bound by Law or Regulation to do so, or by subordinate or other Officers whose Duty it may be to pay such Moneys, wholly or in part, into the Receipt of Her Majesty’s Exchequer, or to apply the same to any Public Service, shall, at such Times and in such Form as the Treasury shall determine, render an Account of his Receipts and Payments to the Comptroller and Auditor General; and it shall be the Duty of the Treasury to inform him of the appointment of every such Officer.
35. Accountants shall transmit their Accounts together with the Authorities and Vouchers relating thereto to the Office of the Comptroller and Auditor General in such Form and for such Periods, and under such Regulations as he may from Time to Time prescribe for the Guidance of such Accountants: Provided always, that no such Regulations shall be obligatory on such Accountants until they shall have been approved by the Treasury.
36. The Comptroller and Auditor General shall examine the several Accounts transmitted to him with as little Delay as possible, and when the Examination of each Account shall be completed he shall make up a Statement thereof in such Form as he may deem fit, and if it shall appear from the Statement so made up of any Account, being an Account Current, that the Balance thereon agrees with the Accountant’s Balance, or if it shall appear from any Account rendered by an Accountant, as well as from the Statement of such Account by the Comptroller and Auditor General, that the Accountant is "even and quit", the Comptroller and Auditor General is hereby required to sign and pass such Statement of Account so made by him as aforesaid: Provided always, that in all other cases whatever, the Comptroller and Auditor General having made up the Statement of Account as herein-before directed shall transmit the same to the Treasury, who, having considered such Statement, shall return it to him, with their Warrant attached thereto, directing him to sign and pass the Accounts, either conformably to the Statement thereof, or with such Alternations as the Treasury may deem just and reasonable; and a Statement of the Account made up by the Comptroller and Auditor General, in accordance with such Treasury Warrant, shall then be signed and passed by him: Provided further, that a List of all Accounts which the Comptroller and Auditor General may sign and pass (such List to be so prepared as to show thereon the Charge, Discharge, and Balance of each Account respectively) shall be submitted by him to the Treasury twice every Year, ridelicet, not later than the First Week of February and the First Week of August.
37. It shall be lawful for the Comptroller and Auditor General, in the Examination of any Accounts, to admit and allow, in Cases where it shall appear to him to be reasonable and expedient for the Public Service, Vouchers for any Moneys expressed herein, although such Vouchers be not stamped according to the Law.
38. As soon as any Account shall have been signed and passed by the Comptroller and Auditor General, he shall transmit to the Accountant a Certificate, in which the total Amount of the Sums forming respectively the Charge and Discharge of such Account, and the Balance, if any, remaining due to or by such Accountant, shall be set forth; and every such Certificate shall be signed by him, and shall be valid and effectual to discharge the Accountant, as the case may be, either wholly, or from so much of the Amount with which he may have been chargeable, as he may appear by such Certificate to be discharged from: Provided always, that when any Account, not being an Account Current, has been signed and passed by the Comptroller and Auditor General with a Balance due thereon to the Crown, he shall not make out or grant any such Certificate as aforesaid until the Accountant has satisfied him either that he has discharged the full Amount of such Balance, and any Interest that may, as herein-after provided, be payable thereon, or that he has been relieved from the Payment thereof, or so much thereof as has not been paid, by a Warrant from the Treasury.
39. No Declaration shall be made by the Comptroller and Auditor General before the Chancellor of Exchequer in relation to any Account, or any state or Statement thereof; nor shall any such State or Statement to be enrolled as of Record in the Office of Her Majesty’s Remembrancer of the Court of Exchequer, any law, Usage, Custom to the contrary notwithstanding; but every Statement of an Account made out, signed, and passed as aforesaid, shall be recorded in the Office of the Comptroller and Auditor General, and the recording of such Statement of Account in his office shall be as valid and effectual for enabling any Process in the Law against the Party chargeable, and any other Proceeding for Recovery of any balances and any Interests thereon, and for all other Purposes, as the Enrolment of a declared Account in the office of Her Majesty’s Remembrancer would have been if this Act had not been passed; and a Copy, certified under the Hands of the Comptroller and Auditor General, of the record of any such Statement of Account, shall be taken notice of and proceeded upon in the like manner as the Record of any such declared Account, enrolled as aforesaid, might have been if this Act had not been passed.
40. In all Cases where the Comptroller and Auditor General shall be required by the Treasury to examine and audit the Accounts of the Receipt, Expenditure, Sale, Transfer, or Delivery of any Securities, stamps, Government Stock or Annuities, Provisions, or Stores, the Property of Her Majesty, he shall, on the Examination of such Accounts being completed, transmit a Statement thereof, or a Report thereon, to the Treasury, who shall, if they think fit, signify their Approval of such Accounts to him, and he shall thereupon transmit to the Accountant a Certificate in a Form to be from Time to Time determined by the Comptroller and Auditor General, which shall be to such Accountant a valid and effectual Discharge from so much as he may thereby appear to be discharged from.
Adjustment of Balances on Accounts, and when Interest may be charged on such Balances.
41. Every Accountant shall, on Termination of his Charge as such Accountant, or in case if a deceased Accountant his Representative shall forthwith pay over any Balances of Public Money than due to the Public in respect of such Charge to the Public Officer authorised to receive the same; and in all Cases in which it shall appear to the Comptroller and Auditor General that Balances of Public Money have been improperly and unnecessarily retained by an Accountant, he shall report the Circumstances of such Cases to the Treasury; and the Treasury shall take such measures as to them may seem expedient for recovering by legal Process, or by other lawful Ways and Means, the amount of such Balance or Balances, together with Interest thereon, upon the whole or Part of such Balance or Balances, for such Period of Time and at such Rate, not exceeding Five Pounds per Centum per Annum, as the Treasury may appear just and reasonable.
Where the Estate of a Public Accountant is sold under Writ of Extent, and the Purchase Money paid, the Purchaser to be exonerated.
42. In all Cases where any Estate belonging to a Public Accountant shall be sold under any Writ of Extent or any Decree or Order of the Courts of chancery or Exchequer, and the Purchaser thereof or any Part thereof shall have paid his Purchase Money into the Hands of any Public Accountant authorised to receive the same, such Purchaser shall be wholly exonerated and discharged from all further Claims of Her Majesty for or in respect of any Debt arising upon the Account of such Accountant, although the Purchase Money so paid be not sufficient in Amount to discharge the whole of the said Debt.
43. In all Cases in which an Accountant may be dissatisfied with any Disallowance or Charge in his Accounts made by the Comptroller and Auditor General, such Accountant shall have a Right of Appeal to the Treasury, who, after such further Investigation as they may consider equitable, whether by viva voce Examination or otherwise, may make such Order, directing the Relief of the Appellant wholly or in part from the Disallowance of Charge in question, as shall appear to them to be just and reasonable, and the Comptroller and Auditor General shall govern himself accordingly.
44. It shall be lawful for the Treasury, from Time to Time, if they see fit to do so, to dispense with the Transmission, to the Comptroller and Auditor General, of any Accounts not being Accounts of the Receipt and Expenditure of Public Moneys, and with the Audit of such Accounts by him, any Law, Usage, or Custom to the contrary notwithstanding: Provided always, that Copies of any Treasury Minutes dispensing with the Audit of such Accounts shall be laid before the Parliament.
45. Nothing in this Act contained shall extend to abridge or alter the Rights or Powers of Her Majesty to control, suspend, or prevent the Execution of any Process or Proceeding, under this Act or otherwise, for recovering Money due to the Crown.
46. The Acts mentioned in Schedule (C.) to this Act shall be repealed to the Extent mentioned in such Schedule, and all Accounts required or directed to be audited by the Board of Audit shall be audited according to the Provisions of this Act: But nothing herein shall be deemed to confer upon the Treasury the Powers with respect to Audit vested in the Admiralty by the "Greenwich Hospital Act, 1865," or to affect any Right, Title, Obligation, or Liability acquired or accrued before the Commencement of this Act: Provided always, that this Act shall not affect any Proceeding which may have been commenced under any of the said Acts before this Act comes into operation.
47. This Act shall commence on the First Day of April One thousand eight hundred and sixty-seven.
Grants or Services to which the Appropriation Accounts relate |
Dates after the termination of every Financial Year to which Appropriation Accounts relate on or before which they are to be made up and submitted |
||
To the Comptroller and Auditor General |
To the Treasury by the Comptroller and Auditor General |
To the House of Commons by the Treasury |
|
Army |
31 December |
31 January |
15 February |
Navy Miscellaneous Civil Services – (Classes I. To VII.) Revenue Departments (Salaries, Superannuation, &c., and Expenses) Post Office Packet Service and All other Services voted in Supply |
30 November |
15 January |
31 January |
Army;
Navy;
And such other Services as the Treasury, by their Minute, to be laid before Parliament, may direct; but no other Minute shall take effect until it shall have laid before the House of Commons Thirty Days, unless it shall have been previously approved by a Resolution of the House of Commons.
An Act for better examining and auditing the Public Accounts of this Kingdom.
An Act for repealing the several Duties of Customs and Excise, and granting other Duties in lieu thereof, and for applying the said Duties, together with the other Duties composing the Public Revenue; for permitting the Importation of certain Goods, Wares, and Merchandise, the Produce or Manufacture of the European Dominions of the French King, into this Kingdom; and for applying certain unclaimed Monies, remaining in the Exchequer for the Payment of Annuities on Lives, to the Reduction of National Debt.
In part; namely-
Section Seventy-two.
An Act for more effectually charging the Public Accountant with the Payment of Interest; for allowing Interest to them in Certain Cases; and for compelling the Payment of Balances due from them
In part; namely, -
Sections Four, Five, Six, Nine, Ten, and Thirteen.
An Act to amend an Act made in the Twenty-fifth Year of His present Majesty, for better examining and auditing the Public Accounts of this Kingdom; and for enabling the Commissioners, in certain Cases, to allow of Vouchers, although not stamped according to Law.
An Act for more effectual Provision for the more speedy and regular Examination and Audit of the Public Accounts of this Kingdom.
An Act for more effectually charging Public Accountants with Interest upon Balances, and for other Purposes relating to the passing of Public Accounts.
An Act to provide for the speedy and regular Examination and Audit of the Public Accounts of Ireland; and to repeal certain former Acts relating thereto.
An Act for more speedy and effectual Examination and Audit of the Public Accounts of Military Expenditure in Spain and Portugal; for removing delays in passing the Public Accounts; and making new Arrangements for conducting the Business of the Audit Office.
An Act to make further Provisions for the Adjustment of the Accounts of the Consolidated Fund of the United Kingdom; and for making good any occasional Deficiency which may arise in the said Fund in Great Britain or Ireland respectively; and to direct the Application of Monies by the Commissioners for the Reduction of the National Debt.
An Act to alter and abolish certain Forms of Proceedings in the Exchequer and Audit Offices relating to Public Accountants; and for making further Provisions for the purpose of facilitating and expediting the passing of Public Accounts in Great Britain; and to render perpetual and amend an Act passed in the Fifty-fourth Year of His late Majesty for the effectual Examination of the Accounts of certain Colonial Reserves
Except Section Twenty-seven, Twenty-eight, and Twenty-nine.
An Act to amend the several Acts for regulating the Reduction of the National Debt.
An Act to authorize the Commissioners for auditing the Public Accounts of Great Britain to examine and audit Accounts of the Receipt and Expenditure of Colonial Revenues.
An Act for transferring the Powers and Duties of the Commissioners of Public Accounts in Ireland to the Commissioners for auditing the Public Accounts in Great Britain.
An Act to regulate the Period of rendering the Public Accounts and making up the General Imprest Certificates.
An Act to regulate the Office of the Receipt of His Majesty’s Exchequer at Westminster
Except Sections Seven and Twenty-six.
An Act for the Regulation of Municipal Corporations in Ireland
In part; namely, -
Section Two hundred and thirteen and Two hundred and fourteen.
An Act to provide for the Preparation, Audit, and Presentation to Parliament of annual Accounts of the Receipt and Expenditure of the Naval and Military Departments.
An Act to make better Provisions for the Management of the Wood, Forests, and Land Revenues of the Crown, and for the Direction of Public Works and Buildings
In part; namely, -
Section Thirty-eight wholly, and Section Thirty-nine as far as it relates to the Accounts of the Commissioners of Her Majesty’s Works and Public Buildings.
The Naval Pay and Prize Act, 1854.
An Act to alter the Mode of providing for certain Expenses now charged upon certain Branches of the Public Revenues and upon the Consolidated Fund
In part, namely, -
Sections Three, Four, and Five.
The Supplemental Customs Custodian Act, 1855
In part, namely, -
Section One
An Act to provide for the Preparation, Audit and Presentation to Parliament of annual Accounts of the Appropriation of the Moneys voted for the Revenue Departments.
An Act to consolidate the Offices of Comptroller General of the Exchequer and Chairman of the Commissioners for auditing the Public Accounts and for other purposes.
London.
An Act to amend the Exchequer and Audit Departments Acts 1866 and 1899 [19 August 1921]
Examination of appropriation accounts |
1. (1)
Every appropriation account shall be examined by the Comptroller and
Auditor General on behalf of the House of Commons, and in the examination
of such accounts the Comptroller and Auditor General shall satisfy himself
that the money expended has been applied to the purpose or purposes for
which the grants made by Parliament were intended to provide and that the
expenditure conforms to the authority which governs it.
(2) The Comptroller and Auditor General, after satisfying himself that the vouchers have been examined and certified as correct by the accounting department, may, in his discretion and having regard to the character of the departmental examination, in any particular case admit the sums so certified without further evidence of payment in support of the charges to which they relate. (3) If in examining an appropriation account it appears to the Comptroller and Auditor General that the account includes any material expenditure requiring the authority of the Treasury which has been incurred without such authority he shall report that fact to the Treasury, and any such unauthorised expenditure shall unless sanctioned by the Treasury, be regarded as not being properly chargeable to a Parliamentary grant, and shall be so reported to the House of Commons. (4) The Comptroller and Auditor General shall report to the House of Commons any important change in the extent or character of any examination made by him. |
Examination of accounts of receipts of revenue |
2. (1) The accounts of
the receipt of revenue by the Departments of Customs and Excise and Inland
Revenue and the accounts of every receiver of money which is by law
payable into the Exchequer, shall be examined by the Comptroller and
Auditor General on behalf of the House of Commons in order to ascertain
that adequate regulations and procedure have been framed to secure an
effective check on the assessment, collection, and proper allocation of
revenue, and the Comptroller and Auditor General shall satisfy himself
that any such regulations and procedure are being duly carried out.
(2) The Comptroller and Auditor General shall make such examination as he thinks fit with respect to the correctness of the sums brought to account in respect of such revenue as aforesaid, and shall, together with his report on the appropriation accounts of the departments concerned, present to the House of Commons a report on the results of any such examination. |
Examination of other cash accounts |
3. (1)
The Comptroller and Auditor General shall examine the accounts of any
person or body specified by an order made by the Treasury by statutory
instrument; and no such order shall be made unless a draft of it has been
laid before and approved by a resolution of the House of Commons.
(2) The Comptroller and Auditor General shall examine any such accounts so required to be examined by him as aforesaid with as little delay as possible, and when the examination of each account has been completed shall sign a certificate to the account recording the result of his examination, and a copy of the account so certified shall be sent to the person or body in question. [s3(3) and s3(4): repealed by the National Audit Act 1983, ss 12(4), 14, Sch 5.] |
Examination of stock and store accounts |
4. (1) Stock
or store accounts shall be kept in all cases where, in the opinion of the
Treasury, the receipts, expenditure, sale transfer or delivery of any
securities, stamps, provisions, or stores the property of His Majesty in
any Government department is of sufficient amount or character to require
the keeping of such accounts, and the Comptroller and Auditor General
shall, on behalf of the House of Commons, examine any such accounts so
required to be kept in order to ascertain that adequate regulations have
been made for control and stocktaking, and that the regulations are duly
enforced and that any requirements of the Treasury have been complied
with.
(2) The Comptroller and Auditor General shall report to the House of Commons the result of any such examination. |
Preparation and examination of trading, etc, accounts |
5. (1) There
shall be prepared in each financial year, in such form and by such
Government departments as the Treasury may from time to time direct or
approve, statements of account showing the income and expenditure of any
operations of the department for which the Treasury consider it desirable
that such statements should be prepared, together with such balance sheets
and statements of profit and loss and particulars of costs as the Treasury
may require.
(2) All such accounts shall be transmitted to the Comptroller and Auditor General and presented to Parliament on or before the dates specified in that behalf in the First Schedule to this Act. (3) All such accounts as aforesaid shall be examined by the Comptroller and Auditor General on behalf of the House of Commons and he shall certify and report on them to the House of Commons. |
Amendment of Schedule A to principal Act |
6. The provisions of the First Schedule to this Act, relating to supply grants, shall be substituted for Schedule A to the Exchequer and Audit Departments Act 1866 (in this Act referred to as "the principal Act"), which specifies the dates on or before which accounts of the appropriation of supply grants comprised in the Appropriation Act of each year are to be prepared by the several departments and transmitted for examination to the Comptroller and Auditor General and to the Treasury, and section twenty-two of the principal Act shall have effect accordingly. |
| [s7 repealed by the Miscellaneous Financial Provisions Act 1946] | |
| [s8(1) and s8(2) were repealed by the National Audit Act 1983. S14 and Sch5] | |
| [s8(3) was repealed by the Exchequer and Audit Departments Act 1957] | |
| [s9 set out minor amendments to the Exchequer and Audit Departments Act 1866] | |
Short title and, construction |
10. (1) This Act may be cited as the Exchequer and Audit Departments Act 1921, and shall be construed as one with the principal Act, and that Act and this Act may be cited together as the Exchequer and Audit Departments Acts 1866 and 1921. |
| [s10(2) was repealed by the Statute Law Revision Act 1950] |
Schedule to be substituted for Schedule A to Principal Act
|
Account |
Dates after the termination of every Financial Year to which the accounts relate on or before which they are to be made up and submitted | ||||
| To the Comptroller and Auditor General by the Departments | To the Treasury by the Comptroller and Auditor General |
To the House of Commons by the Treasury | |||
| Supply Grants |
If Parliament is then sitting, and if not sitting, then within one week after Parliament next assembles | ||||
|
Defence Services |
31 December |
31 January | 15 March | ||
|
Civil Services and Revenue Departments All other service votes in Supply |
30 November | 15 January | 31 January | ||
| Trading, &c, Accounts | |||||
|
Army Ordnance Factories Navy Expenses & Manufacturing accounts |
31 January | 15 March | 31 March | ||
|
All accounts prepared by virtue of s5 of Exchequer and Audit Departments Act 1921. |
30 November |
15 January | 31 January | ||
Notes to the First Schedule
1
The dates for submission of accounts (except Defence Services) to the Comptroller and Auditor general have been modified in practice to the dates indicated below on the recommendation of the Public Accounts Committee, or for other reasons. The dates for submission of accounts (except Defence Services) to the Comptroller and Auditor general have been modified in practice to the dates indicated below on the recommendation of the Public Accounts Committee, or for other reasons.| Supply Grants | Revised date |
| Civil Services and Revenue Departments | 30 September |
| Trading &c Accounts | |
| Army Ordnance Factories, Navy Expenses and Manufacturing Accounts | 31 December (to conform to the date for Defence Services Accounts) |
| All accounts prepared by virtue of s5 of Exchequer and Audit Departments Act 1921. | 31 August |
An Act to make provision about government resources and accounts; to provide for financial assistance for a body established to participate in public-private partnerships; and for connected purposes. [28 July 2000]
Supply | |
| Application of sums issued | (1) Where a Consolidated Fund
Act or Appropriation Act authorises a sum to be -
(a) issued out of the Consolidated Fund, and (b) applied to the service of a specified year, every sum issued in pursuance of the Act shall be applied towards the service of that year. (2) Section 2(1) of the Public Accounts and Charges Act 1891 (issues from Exchequer) shall cease to have effect. [Date in force: to be appointed] |
| Appropriation in aid | 2. (1) The Treasury
may, subject to any relevant limit set by an Appropriation Act, direct
that resources may be applied as an appropriation in aid of resources
authorised by Parliament to be used for the service of a particular
year.
(2) A direction under subsection (1) shall be-- (a) made by minute, and (b) laid before Parliament. (3) Subsections (4) and (5) apply where money is received in connection with an appropriation in aid which has been or is expected to be directed under subsection (1). (4) Where the money is received in the year for the service of which the appropriation in aid is authorised - (a) the appropriation in aid is authority for the money to be used in accordance with the Treasury's direction, and (b) in so far as it is not used for that purpose it shall be paid into the Consolidated Fund. (5) Where the money is received in a year other than that for the service of which the appropriation in aid is or is to be authorised, it shall be - (a) retained and applied as a use of resources authorised by Appropriation Act for the service of the year in which the money is received, or (b) paid into the Consolidated Fund. (6) Section 2(2) and (3) of the Public Accounts and Charges Act 1891 (appropriation in aid) shall cease to have effect. |
| |
| Payments out | 3. (1)
Subsection (2) applies to a requisition, request or order under -
(a) section 13 or 15 of the Exchequer and Audit Departments Act 1866 (payments out of the Consolidated Fund), or (b) section 1(3) of the National Loans Act 1968 (payments out of the National Loans Fund). (2) A requisition, request or order to which this subsection applies-- (a) may be produced, authenticated and transmitted in any manner which the Treasury, with the approval of the Comptroller and Auditor General, decide to adopt, but (b) shall be accompanied by evidence of the approval of two officers of the Treasury appointed for that purpose. (3) A request or order under section 20 of the Exchequer and Audit Departments Act 1866 (government stock and annuities) may be produced, authenticated and transmitted in any manner which the Treasury decide to adopt. (4) Section 56 of the Finance Act 1975 (signature of requisitions and requests) shall cease to have effect. [Date in force: to be appointed] |
| Payments in by error | 4. (1)
Where--
(a) money is paid into the Consolidated Fund or the National Loans Fund, and (b) the money should not or need not have been paid into the Fund, all or any part of the money may be paid out of the Fund in accordance with this section. (2) In the case of the Consolidated Fund-- (a) the Comptroller and Auditor General shall on receipt of a requisition from the Treasury grant a credit on the Exchequer account at the Bank of England (or on its growing balance), and (b) an issue shall be made on orders given to the Bank by the Treasury in accordance with a credit granted under paragraph (a). (3) In the case of the National Loans Fund - (a) the Comptroller and Auditor General shall at the request of the Treasury grant a credit on the National Loans Fund, and (b) a payment out of the Fund shall be made by the Treasury in accordance with a credit granted under paragraph (a). (4) A payment or issue made under this section shall be recorded in - (a) the daily account under section 15(5) of the Exchequer and Audit Departments Act 1866 (Consolidated Fund), or (b) the daily statement under section 1(2) of the National Loans Act 1968 (National Loans Fund). |
| |
| Resource accounts: preparation | 5. (1) A
government department for which an estimate is approved by the House of
Commons in respect of a financial year shall prepare accounts (to be known
as resource accounts) for that year detailing -
(a) resources acquired, held or disposed of by the department during the year, and (b) the use by the department of resources during the year. (2) Resource accounts shall be prepared in accordance with directions issued by the Treasury. (3) The Treasury shall exercise the power to issue directions under subsection (2) with a view to ensuring that resource accounts - (a) present a true and fair view, (b) conform to generally accepted accounting practice subject to such adaptations as are necessary in the context of departmental accounts, and (c) accord with guidance issued by the Treasury about the inclusion of an explanation of the difference between an item appearing in a department's estimate and a corresponding item appearing in or reflected in the department's resource accounts. (4) For the purpose of subsection (3)(a) and (b) the Treasury shall in particular - (a) have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of section 256 of the Companies Act 1985 (accounting standards), and (b) require resource accounts to include, subject to paragraph (a), a statement of financial performance, a statement of financial position and a cash flow statement. (5) A department which prepares resource accounts 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. (6) The Treasury shall, in the case of each department which is obliged to prepare accounts in accordance with subsection (1), appoint an official of the department as its accounting officer. (7) While a person holds appointment as a department's accounting officer he shall be responsible for - (a) the preparation of the department's resource accounts, and (b) their transmission to the Comptroller and Auditor General. (8) The Treasury may appoint an official of a department as accounting officer in respect of a particular part of the department's resource accounts; and that person shall be responsible for the preparation of that part of the accounts. (9) The following provisions of the Exchequer and Audit Departments Act 1866 shall cease to have effect - (a) section 22 and Schedule A (appropriation accounts); (b) section 23 (mode of keeping accounts); (c) section 25 (balance sheet); (d) section 26 (statements of adjustments and excesses); (e) section 31 (objections by Comptroller and Auditor General). [Date in force: to be appointed] |
| Resource accounts: scrutiny | 6. (1) The
Comptroller and Auditor General shall examine any resource accounts which
he receives from a department under section 5(5) 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, (c) that resources authorised by Parliament to be used have been used for the purposes in relation to which the use was authorised, and (d) that the department's financial transactions are in accordance with any relevant authority. (2) If resource accounts appear to the Comptroller and Auditor General 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 and Auditor General 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 (d), he shall 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. [Date in force: to be appointed] |
| 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 and Auditor General 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 Comptroller and Auditor General shall carry out his examination of accounts under subsection (3)(b) with a view to satisfying himself - (a) that money provided by Parliament has been expended for the purposes intended by Parliament, (b) that resources authorised by Parliament to be used have been used for the purposes in relation to which the use was authorised, and (c) that the department's financial transactions are in accordance with any relevant authority. (5) 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). (6) 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. [Date in force: to be appointed] |
| Comptroller and Auditor General: access to information | 8. (1) For
the purposes of an examination by the Comptroller and Auditor
General of a government department's accounts
-
(a) he shall have a right of access at all reasonable times to any of the documents relating to the department's accounts, and (b) a person who holds or has control of any of those documents shall give the Comptroller and Auditor General any assistance, information or explanation which he requires in relation to any of those documents. (2) Subsection (1) applies only in relation to documents which are held or controlled - (a) by a government department, or (b) in pursuance of arrangements made by a government department for the compiling or handling of any of its financial records. (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). [Date in force: to be appointed] |
| |
| Preparation | 9. (1) The
Treasury shall prepare in respect of each financial year a set of
accounts for a group of bodies each of which appears to
the Treasury -
(a) to exercise functions of a public nature, or (b) to be entirely or substantially funded from public money. (2) Accounts prepared under this section may include information referring wholly or partly to activities which - (a) are not activities of bodies falling within subsection (1), but (b) appear to the Treasury to be activities of a public nature. (3) The accounts shall contain such information in such form as the Treasury think fit. (4) In determining the form and content of the accounts the Treasury shall aim to ensure that the accounts - (a) present a true and fair view, and (b) conform to generally accepted accounting practice subject to such adaptations as are necessary in the context. (5) For the purpose of subsection (4)(a) and (b) the Treasury shall in particular - (a) have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of section 256 of the Companies Act 1985 (accounting standards), and (b) ensure that the accounts include, subject to paragraph (a), a statement of financial performance, a statement of financial position and a cash flow statement. [Date in force: to be appointed] |
| Obtaining information | 10. (1) Where
the Treasury intend the accounts under section 9 for a particular
financial year to relate in part to a particular body
which falls within section 9(1), the Treasury may
by order designate that body for the purposes of this section in respect of that year.
(2) Where a body is designated in respect of a financial year it shall - (a) prepare such financial information in relation to the year as the Treasury may request, (b) present the information in such form as the Treasury may direct, (c) arrange for the information to be audited, and (d) deliver the information to the Treasury, in such manner and by such date in the next year as the Treasury may direct. (3) Where a body is designated in respect of a financial year the Treasury may request it to - (a) prepare specified financial information in relation to a specified part of the year, (b) present the information in a specified form, and (c) deliver the information to the Treasury in a specified manner by a specified date. (4) A designated body shall comply with a request under subsection (3). (5) A designated body shall comply with any direction of the Treasury as to the person or kind of person to be given responsibility for ensuring compliance with subsections (2) and (3). (6) The Treasury may not designate a body if its activities relate entirely to Scotland. (7) Before designating a body or giving a direction under subsection (5) the Treasury shall, where they think it appropriate, consult the National Assembly for Wales. (8) The Treasury may make arrangements for the National Assembly for Wales or another body to-- (a) receive information provided under subsection (2) or (3), (b) consolidate information received, (c) arrange for the consolidation to be audited, and (d) deliver the consolidation to the Treasury. (9) Where arrangements under subsection (8) apply - (a) a person carrying out an audit under subsection (2)(c) shall give a person carrying out an audit under subsection (8)(c) such information and explanations as he may reasonably require for the purposes of that provision, and (b) subsections (2)(d) and (3)(c) shall have effect as if for a reference to the Treasury there were substituted a reference to a body specified by the Treasury. (10) An order under subsection (1)-- (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 9 to the Comptroller and
Auditor General.
(2) The Comptroller and Auditor General 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 and Auditor General 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(2)(c) or (8)(c) 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 specify dates by which the duties under subsections (1), (3)(b) and (4) shall be performed. (7) Before making an order under subsection (6) the Treasury shall consult the Comptroller and Auditor General. (8) An order under subsection (6)-- (a) shall be made by statutory instrument, and (b) shall be subject to annulment in pursuance of a resolution of the House of Commons. [Date in force: to be appointed] |
| |
| Health Authorities and Special Health Authorities | 12. (1) After
section 97A of the National Health Service Act 1977 (financial
duties of Health Authorities and Special Health
Authorities) there shall be inserted -
"97AA Resource limits for Health Authorities and Special Health Authorities (1) It is the duty of every Health Authority and every Special Health Authority to ensure that the use of their resources in a financial year does not exceed the amount specified for them in relation to that year by the Secretary of State. (2) In the application of subsection (1) above to a Health Authority no account shall be taken of any use of resources for the purpose of general Part II expenditure (within the meaning of paragraph 1 of Schedule 12A). (3) For the purpose of subsection (1) above the Secretary of State may give directions - (a) specifying uses of resources which are to be, or not to be, taken into account; (b) making provision for determining to which Health Authority or Special Health Authority certain uses of resources are to be attributed; (c) specifying descriptions of resources which are to be, or not to be, taken into account. (4) Subsections (6) to (8) of section 97A above shall apply in relation to the duty under subsection (1) above as they apply in relation to the duties under section 97A(1) and (2); and for that purpose references to the defraying of expenditure and the receipt of sums shall be construed as references to the incurring of liabilities and the acquisition of assets. (5) The provisions in section 97A(3) and (4) above about the giving of directions by the Secretary of State shall apply in relation to the duty under subsection (1) above as they apply in relation to the duties under section 97A(1) and (2). (6) Where the Secretary of State has specified an amount under this section in respect of a financial year, he may vary the amount by a later specification. (7) In this section a reference to the use of resources is a reference to their expenditure, consumption or reduction in value." (2) In the application of section 97AA of the 1977 Act to Wales, for each reference to the Secretary of State there shall be substituted a reference to the National Assembly for Wales. [Date in force: to be appointed] |
| Primary Care Trusts | 13. (1) After
section 97D of the National Health Service Act 1977 (financial
duties of Primary Care Trusts) there shall be inserted
-
"97E Resource limits for Primary Care Trusts (1) It is the duty of every Primary Care Trust to ensure that the use of their resources in a financial year does not exceed the amount specified for them in relation to that year by the Health Authority for the trust's area. (2) For the purpose of subsection (1) above no account shall be taken of any use of resources for the purpose of a trust's general Part II expenditure (within the meaning of paragraph 4 of Schedule 12A). (3) For the purpose of subsection (1) above the Secretary of State may give directions - (a) specifying uses of resources which are to be, or not to be, taken into account; (b) making provision for determining to which Primary Care Trust certain uses of resources are to be attributed; (c) specifying descriptions of resources which are to be, or not to be, taken into account. (4) Where an amount has been specified under this section in respect of a financial year, it may be varied by a later specification. (5) Subsections (4) to (6) of section 97D above shall apply in relation to the duty under subsection (1) above as they apply in relation to the duty under section 97D(1); and for that purpose references to the defraying of expenditure and the receipt of sums shall be construed as references to the incurring of liabilities and the acquisition of assets. (6) The provisions in section 97D(2) and (3) above about the giving of directions by the Secretary of State shall apply in relation to the duty under subsection (1) above as they apply in relation to the duty under section 97D(1). (7) In this section a reference to the use of resources is a reference to their expenditure, consumption or reduction in value." (2) In the application of section 97E of the 1977 Act to Wales, for each reference to the Secretary of State there shall be substituted a reference to the National Assembly for Wales. [Date in force: to be appointed] |
| Summarised accounts | 14. (1) The
Treasury may by order provide for section 98(4) of the National
Health Service Act 1977 (requirement to prepare
summarised accounts) not to apply in relation to a
specified body for a specified year.
(2) The Treasury may make an order in respect of a body for a year only if they consider that the preparation of summarised accounts for that body and that year is unnecessary having regard to information contained or to be contained in - (a) a department's resource accounts under section 5, or (b) accounts under section 9. (3) Before making an order under subsection (1) the Treasury shall consult the Comptroller and Auditor General. (4) Where the function under section 98(4) of the National Health Service Act 1977 is exercisable in respect of a body by the National Assembly for Wales - (a) the Treasury shall consult the National Assembly for Wales and the Auditor General for Wales before making an order in respect of the body under subsection (1) above, and (b) subsection (3) above shall not apply. (5) An order under this section-- (a) shall be made by statutory instrument, and (b) shall be subject to annulment in pursuance of a resolution of either House of Parliament. [Date in force: to be appointed] |
| |
| Finance | 15. (1) If it
appears to the Secretary of State to be expedient in consequence of
any of the matters specified in subsection (2), he may by
order amend, repeal or make provision similar to
any of the following provisions of the Government of Wales Act 1998--
(a) section 81 (statements by Secretary of State), (b) section 85 (expenditure by National Assembly), and (c) section 86 (statements by National Assembly). (2) The matters mentioned in subsection (1) are-- (a) any provision of this Act, (b) a change in the accounting methods used by the National Assembly, (c) a change in the procedures of the House of Commons relating to public money, and (d) a change in the form of Appropriation Acts. (3) An order under this section-- (a) shall be made by statutory instrument, (b) may include incidental or transitional provision, and (c) shall not be made unless a draft has been laid before, and approved by resolution of, each House of Parliament. (4) The Secretary of State-- (a) shall consult the National Assembly before making an order under this section which relates to section 81 of the Government of Wales Act 1998, and (b) shall not make an order under this section which relates to section 85 or 86 of that Act unless a draft has been laid before, and approved by resolution of, the National Assembly. |
| |
| Expenditure | 16. (1) The
Treasury--
(a) may incur expenditure in respect of the establishment of a body for the purpose of carrying on public-private partnership business, (b) may incur expenditure for the purposes of investing in the body (whether by acquiring assets, securities or rights or otherwise), and (c) may provide loans and guarantees and make other kinds of financial provision to or in respect of the body. (2) The powers under subsection (1)(b) and (c)-- (a) may not be exercised in respect of more than one body, and (b) may be exercised only in connection with public-private partnership business carried on or to be carried on by the body. |
| Section 16: interpretation | 17.
(1) In section 16 "public-private partnership
business" means participation in public-private
partnerships whether as an investor, a consultant or otherwise.
(2) In particular, "public-private partnership business" includes the provision of advisory or financial services in connection with specific public-private partnerships or public-private partnerships generally - (a) whether the services are provided to public bodies or to private persons, and (b) whether or not the services are provided on terms and conditions about payment, consideration or other matters. (3) In this section "public-private partnerships" means projects and undertakings the resources for which are provided partly by public bodies and partly by private persons. (4) In subsection (3) "resources" includes funds, assets, professional skills and any other kind of commercial resource. (5) In this section "public body" means a government department or a body exercising public functions. (6) In this section - (a) "projects and undertakings" includes projects and undertakings carried on wholly or partly outside the United Kingdom, and (b) a reference to public functions is not confined to public functions of the United Kingdom. (7) In section 16 a reference to a body includes a reference to - (a) a group of bodies, (b) a partnership or enterprise carried on by one or more persons or bodies, and (c) a body (including a body within the meaning of paragraph (a) or (b)) which is substantially the same as, or which is a successor to, another body. |
| Investment: limit | 18. (1) The Treasury shall
ensure that the aggregate of outstanding expenditure under section 16(1)(b) and (c) does not at any time exceed #400
million.
(2) For the purpose of subsection (1)-- (a) outstanding expenditure in respect of the acquisition of assets, securities and rights shall be taken to be the aggregate of amounts paid for the acquisition of assets, securities and rights which have not been disposed of, (b) outstanding expenditure in respect of a loan shall be taken to be the amount outstanding in respect of the principal, (c) outstanding expenditure in respect of a guarantee shall be taken to be the aggregate of amounts which have been paid in fulfilment of it and in respect of which the Treasury have not been reimbursed, and (d) the Treasury shall make arrangements for evaluating outstanding expenditure in respect of anything done under section 16(1)(b) or (c) which is not addressed by paragraphs (a) to (c) above. (3) The Treasury may by order substitute a new amount for the amount for the time being specified in subsection (1). (4) An order under subsection (3)-- (a) shall be made by statutory instrument, and (b) shall not be made unless a draft has been laid before, and approved by resolution of, each House of Parliament. |
| Expenditure: supplementary | 19. (1)
Expenditure by the Treasury for the purposes of section 16 shall,
subject to subsection (2), be paid out of money
provided by Parliament.
(2) Sums required for fulfilling guarantees given under section 16 shall be charged on and issued out of the Consolidated Fund. (3) Sums received by the Treasury in connection with anything done under section 16 shall be paid into the Consolidated Fund. |
| Investment by devolved administrations | 20. (1) Any
of the following may incur expenditure for the purpose of investing
in the body mentioned in section 16--
(a) the Scottish Ministers, (b) the Northern Ireland departments, and (c) the National Assembly for Wales. (2) Subsection (1)-- (a) shall have effect notwithstanding an enactment which restricts the activities of a person or body mentioned in that subsection to matters relating to a particular Part or area of the United Kingdom, and (b) shall not be construed as preventing or restricting any action which a person or body has power to take without reliance on that subsection. (3) The power under subsection (1) may be used only for the purpose of - (a) the acquisition from the Treasury of shares of a kind which are required by the body's articles of association to be issued to the Treasury (and which may be transferred by the Treasury), and (b) such other forms of investment (whether by the acquisition of assets, securities, rights or otherwise) as the Treasury may specify by order. (4) An order under subsection (3)(b) - (a) may relate generally to persons and bodies mentioned in subsection (1) or to one or more specified persons or bodies, (b) may make different provision for different purposes, (c) shall be made by statutory instrument, and (d) shall be subject to annulment in pursuance of a resolution of either House of Parliament. |
| |
| Supplies by government departments | 21. (1) This
section applies where a government department makes supplies of
goods or services which are taxable supplies for the
purposes of the Value Added Tax Act 1994.
(2) The Treasury may make arrangements - (a) about the treatment of receipts and payments in respect of value added tax in accounts under section 5 or 7; (b) for the exemption of receipts in respect of value added tax, to such extent and on such conditions as may be specified, from any requirement for payment into the Consolidated Fund. (3) For the purposes of this section "government department" has the same meaning as it has for the purposes of section 41 of the Value Added Tax Act 1994 (application to the Crown). (4) Section 21 of the Finance Act 1999 (accounting for VAT by departments) shall cease to have effect. [Date in force: to be appointed] |
| |
| Alteration of timetables for accounts | 22. (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. (3) Before making an order under subsection (1) the Treasury shall consult the Comptroller and Auditor General. [Date in force: to be appointed] |
| Treasury directions | 23.
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. |
| Advisory board | 24. (1)
Before--
(a) issuing directions under section 5(2), or (b) determining the form and content of accounts under section 9, the Treasury shall consult a group of persons who appear to the Treasury to be appropriate to advise on financial reporting principles and standards. (2) Before selecting a group for the purpose of subsection (1) the Treasury shall consult the Comptroller and Auditor General. (3) Where a group is consulted under subsection (1) in a particular year, the Treasury shall arrange for the group to prepare a report for that year - (a) summarising the activities of the group for the purpose of the consultation, and (b) dealing with such other matters as the group consider appropriate. (4) Where a report is prepared under subsection (3), the Treasury shall arrange for it to be laid before the House of Commons. |
| Examinations by Comptroller and Auditor General | 25. (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. [Date in force: to be appointed] |
| Reports of Comptroller and Auditor General | 26. (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 and Auditor General 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 and Auditor General) shall cease to have effect. [Date in force: to be appointed] |
| |
| Interpretation: use of resources | 27. In this Act a reference to the use of resources is a reference to their expenditure, consumption or reduction in value. |
| Interpretation: financial year | 28. In this Act "financial year" means the 12 months ending with 31st March. |
| Amendments and repeals | 29. (1)
Schedule 1 (minor and consequential amendments) shall have
effect.
(2) The enactments mentioned in Schedule 2 are hereby repealed. [Date in force: to be appointed - section 29(1) has been enacted] |
| Commencement | 30. (1) The
preceding provisions of this Act, except for sections 16 to 20,
shall come into force in accordance with provision
made by the Treasury by order.
(2) An order under subsection (1) - (a) shall be made by statutory instrument, (b) may make transitional provision (including provision for the adaptation of references pending the coming into force of other legislation), and (c) may make different provision for different purposes. (3) The Treasury may by order provide for section 10(2) to (9) to apply in relation to a body as if it were designated in respect of a financial year under section 10(1). (4) An order under subsection (3) may not specify a body which could not be designated under section 10(1) by virtue of section 10(6). (5) Before specifying a body in an order under subsection (3) the Treasury shall, where they think it appropriate, consult the National Assembly for Wales. (6) 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. [Date in force: to be appointed] |
| Short title | 31. This Act
may be cited as the Government Resources and Accounts Act 2000.
[Date in force: to be appointed] |
Minor and Consequential Amendments (s 29)
The Exchequer and Audit Departments Act 1866 (c 39)
1. The Exchequer and Audit Departments Act 1866 shall be amended as follows.
2. In section 2 (principal accountants) for "Banks of England and Ireland respectively" substitute "Bank of England".
3. In section 10 (payments into Exchequer by Commissioners of Customs and Excise and Inland Revenue) -
(a) for "to accounts," substitute "to an account",
(b) the words "and at the Bank of Ireland respectively" shall cease to have effect, and
(c) for "the same accounts" substitute "that account".
4. In section 11 (single Exchequer fund)--
(a) the words "and the Bank of Ireland" shall cease to have effect,
(b) for "of the said Banks respectively as forming one general fund in their books" substitute "of the Bank as forming one general fund in its books",
(c) for "to the said Banks" substitute "to the Bank", and
(d) for "at the said Banks" substitute "at the Bank".
5. The following shall be substituted for section 13 (payments out of Consolidated Fund for services charged on it)--
"13 Payment out of Consolidated Fund: standing services
(1) This section applies in respect of services which are, under an Act, payable out of the Consolidated Fund.
(2) The Comptroller and Auditor General shall, on receipt of a requisition from the Treasury, grant the Treasury a credit on the Exchequer account at the Bank of England (or on its growing balance).
(3) Where a credit has been granted under subsection (2) issues shall be made to principal accountants from time to time on orders given to the Bank by the Treasury.
(4) An order under subsection (3) shall specify the service to which it relates.
(5) The Bank shall send to the Comptroller and Auditor General a daily
account of all issues made from the Exchequer account in pursuance of this section."
6. In section 14 (orders for issue of sums granted for expenses of public services) for "Exchequer accounts" substitute "Exchequer account".
7. The following shall be substituted for section 15 (payments out of Consolidated Fund for supply granted)--
"15 Payment out of Consolidated Fund: sums authorised by Parliament
(1) This section applies in respect of sums which Parliament has authorised, by Act or resolution of the House of Commons, to be issued out of the Consolidated Fund.
(2) The Comptroller and Auditor General shall, on receipt of a requisition from the Treasury, grant the Treasury a credit on the Exchequer account at the Bank of England (or on its growing balance).
(3) Where a credit has been granted under subsection (2) issues shall be made to principal accountants from time to time on orders given to the Bank by the Treasury.
(4) An order under subsection (3) shall specify the service on account of which the issue is authorised.
(5) The Bank shall send to the Comptroller and Auditor General a daily account of all issues made from the Exchequer account in pursuance of this section.
(6) The Treasury shall send to the Comptroller and Auditor General a daily statement specifying the service on account of which each issue was made from the Exchequer account in pursuance of this section."
8. The following shall be substituted for section 18 (banks at which accountants are to keep public money) -
"18 Banks
The Treasury may from time to time determine -
(a) the banks at which departments shall keep the public money entrusted to them, and
(b) the accounts in which that money shall be kept.".
9. In section 19 (consolidation of public accounts) the words "or at the Bank of Ireland" shall cease to have effect.
10. In section 20 (accounts of stock) -
(a) the words "and Bank of Ireland" shall cease to have effect,
(b) the words ", signified by one of their Secretaries," shall cease to have effect,
(c) for "the said Banks" in each place substitute "the Bank",
(d) the words "or the Bank of Ireland" shall cease to have effect,
(e) for "their cashiers" substitute "its cashiers", and
(f) for ", signed by one of the Secretaries of the Treasury, directed to the proper officers of the said Banks" there shall be substituted "given to the Bank by the Treasury".
11. In section 34 (rendering of accounts to Comptroller and Auditor General) for "by the last preceding section" there shall be substituted "by section 3 of the Exchequer and Audit Departments Act 1921 (examination of cash accounts)".
12. Section 37 (unstamped vouchers) shall cease to have effect.
13. Sections 39 and 41 to 44 (which make provision about the control of public money held privately) shall cease to have effect.
The Parliamentary Returns Act 1869 (c 86)
14. In section 2 of the Parliamentary Returns Act 1869 (discontinuance by Treasury of separate returns) for "Appropriation Accounts prepared under the Exchequer and Audit Departments Act 1866" there shall be substituted "resource accounts prepared under the Government Resources and Accounts Act 2000".
The Exchequer and Audit Departments Act 1921 (c 52)
15. (1) The Exchequer and Audit Departments Act 1921 shall be amended as follows.
(2) In section 2 (examination of accounts of receipts of revenue) -
(a) in subsection (2) for "appropriation accounts" substitute "resource accounts", and
(b) after subsection (2) insert -
"(3) The accounts referred to in subsection (1) shall be prepared in accordance with directions issued by the Treasury."
(3) Section 4 (examination of stock and store accounts) shall cease to have effect.
The Government Trading Funds Act 1973 (c 63)
16. The following shall be substituted for section 4(7) of the Government Trading Funds Act 1973 (management and accounting) -
"(7) The Treasury shall not make a direction under section 7(1) of the
Government Resources and Accounts Act 2000 in respect of any operations of a government department for a financial year during which the operations are funded operations of a trading fund."
The House of Commons (Administration) Act 1978 (c 36)
17. The following shall be substituted for section 3 of the House of Commons (Administration) Act 1978 (Commons Commission: finance) -
"3 Financial provisions
(1) For each financial year the Commission shall prepare and lay before the House of Commons an estimate for that year of the use of resources for the service of the House of Commons.
(2) The Commission may appoint a member of the staff in the House Departments, to be known as the accounting officer, to be responsible for accounting for the use of resources for the service of the House of Commons.
(3) Subject to subsection (4), all fees and other sums payable to the House of Commons shall be paid into the Consolidated Fund.
(4) The Commission may, subject to any relevant limit set by an Appropriation Act -
(a) direct that resources to a specified value may be applied as an appropriation in aid of resources authorised by Parliament to be used for the service of a particular year, and
(b) make provision similar to section 2(3) to (5) of the Government Resources and Accounts Act 2000 about money received in connection with an appropriation in aid.
(5) In this section a reference to the use of resources is a reference to their expenditure, consumption or reduction in value."
The National Audit Act 1983 (c 44)
18. (1) The National Audit Act 1983 shall be amended as follows.
(2) In section 4 (appropriation accounts) -
(a) in subsection (2), for "the expenses of" substitute "the use of resources (within the meaning of the Government Resources and Accounts Act 2000) by", and
(b) in subsection (4), for "appropriation accounts for the National Audit Office, that is to say, accounts of the appropriation of the supply granted for that Office by the Appropriation Act of each year" substitute "resource accounts for the National Audit Office, of the kind mentioned in section 5 of the Government Resources and Accounts Act 2000, for each financial year".
(3) For section 6(3)(a) (examinations into use of resources) substitute -
"(a) any department which is required to prepare resource accounts under section 5 of the Government Resources and Accounts Act 2000;".
(4) For paragraph 4(1) of Schedule 3 (examination of appropriation accounts of the National Audit Office) substitute -
"(1) The provisions of sections 6(1) and 25(2) of the Government Resources and Accounts Act 2000 (examination of resource accounts) shall apply, with any necessary modifications, to the examination by the auditor of the resource accounts of the National Audit Office as they apply to the examination by the Comptroller and Auditor General of the resource accounts of a government department."
(5) In paragraph 4(2) of that Schedule -
(a) for "appropriation account" substitute "resource accounts", and
(b) for "it" substitute "them".
The Health Service Commissioners Act 1993 (c 46)
19. In paragraph 11(1) of Schedule 1A to the Health Service Commissioners Act 1993 (Welsh Commissioner: accounts) for "no later than five months after the end of that financial year" there shall be substituted "no later than 30th November of the following financial year".
The Deregulation and Contracting Out Act 1994 (c 40)
20. (1) Paragraph 7(3) of Schedule 15 to the Deregulation and Contracting Out Act 1994 (restrictions on disclosure of information: disclosure for audit purposes) shall be amended as follows.
(2) For "section 22 of the Exchequer and Audit Departments Act 1866" substitute "section 5(6) or (8) of the Government Resources and Accounts Act 2000 (resource accounts)".
The Government of Wales Act 1998 (c 38)
21. The Government of Wales Act 1998 shall be amended as follows.
22. In section 96 (Auditor General for Wales: miscellaneous) after subsection (7) insert -
"(8) If the Treasury designate the Assembly in respect of a financial year for the purposes of section 10 of the Government Resources and Accounts Act 2000 (whole of government accounts), the Auditor General for Wales shall carry out the audit required by section 10(2)(c) of that Act.
(9) Where the Treasury make arrangements with the Assembly under section 10(8) of that Act, the Auditor General for Wales shall carry out the audit required by section 10(8)(c)."
23. In the following provisions (which require the submission of accounts to the Auditor General for Wales) for "no later than five months after the end of that financial year" substitute "no later than 30th November of the following financial year" -
(a) section 97(4) (Assembly),
(b) paragraph 6(1) of Schedule 6 (Chief Inspector of Schools in Wales),
(c) paragraph 6(1) of Schedule 7 (Forestry Commissioners), and
(d) paragraph 10(1) of Schedule 9 (Welsh Administration Ombudsman).
24.
After section 101 (examinations by Comptroller and Auditor General) insert -
"101A Whole of Government of Wales accounts
(1) This section applies in respect of a financial year for which the Treasury make arrangements with the Assembly under section 10(8) of the Government Resources and Accounts Act 2000 (whole of government accounts: consolidation of Welsh accounts).
(2) The Assembly shall prepare a set of accounts for the group of bodies which provide information to the Assembly in accordance with the arrangements under section 10(8).
(3) Accounts prepared under this section may include information referring wholly or partly to activities which -
(a) are not activities of bodies falling within subsection (2), but
(b) appear to the Assembly to be activities of a public nature.
(4) The accounts shall contain such information in such form as the Treasury may direct.
(5) The Treasury shall exercise the power under subsection (4) with a view to ensuring that the accounts -
(a) present a true and fair view, and
(b) conform to generally accepted accounting practice subject to such adaptations as are necessary in the context.
(6) For the purpose of subsection (5)(a) and (b) the Treasury shall in particular -
(a) have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of section 256 of the Companies Act 1985 (accounting standards), and
(b) require the accounts to include, subject to paragraph (a), a statement of financial performance, a statement of financial position and a cash flow statement.
(7) The Assembly shall send accounts under this section to the Auditor General for Wales.
(8) The Auditor General for Wales shall examine accounts sent to him under this section with a view to satisfying himself that they present a true and fair view.
(9) Where the Auditor General for Wales 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 Assembly.
(10) A person who acts as auditor for the purposes of section 10(2)(c) or (8)(c) of the Government Resources and Accounts Act 2000 shall give to the Auditor General for Wales such information and explanations as he may reasonably require for the purposes of this section.
(11) The Assembly shall by order specify dates by which the duties under subsections (7) and (9)(b) shall be performed.
(12) Before making an order under subsection (11) the Assembly shall consult the Auditor General for Wales."
The Tax Credits Act 1999 (c 10)
25. In section 5(2) of the Tax Credits Act 1999 (deductions before payment under section 10 of the Exchequer and Audit Departments Act 1866) for "accounts" there shall be substituted "account".
The Food Standards Act 1999 (c 28)
26. (1) Schedule 4 to the Food Standards Act 1999 (Food Standards Agency: accounts) shall be amended as follows.
(2) In paragraph 2(1) (and in the heading to the paragraph) -
(a) for "appropriation accounts" substitute "resource accounts", and
(b) for "the Exchequer and Audit Departments Act 1866" substitute "the Government Resources and Accounts Act 2000".
(3) In paragraph 5 -
(a) in sub-paragraph (1) (and in the heading to the paragraph) for "section 5 of the Exchequer and Audit Departments Act 1921" substitute "section 7 of the Government Resources and Accounts Act 2000", and
(b) in sub-paragraph (3) for "section 5" substitute "section 7". Wales: alteration of timetables for accounts
27. (1) The Treasury may by order substitute a new date for a date for the time being specified in any of the provisions mentioned in paragraphs 19 and 23.
(2) An order under sub-paragraph (1)--
(a) may specify a new date for all purposes or for specified purposes only,
(b) may specify different dates for different purposes, and
(c) shall be made by statutory instrument.
(3) Before making an order under sub-paragraph (1) the Treasury shall consult -
(a) the National Assembly for Wales, and
(b) the Auditor General for Wales.
[Date in force: to be appointed]
| Chapter | Short title | Extent of repeal |
| 1866 c. 39. | The Exchequer and Audit Departments Act 1866 | In section 10, the
words "and at the Bank of
Ireland respectively".
In section 11, the words "and the Bank of Ireland". In section 19, the words "or at the Bank of Ireland". In section 20 - the words "and Bank of Ireland", the words ", signified by one of their Secretaries," and the words "or the Bank of Ireland". Sections 22 and 23. Sections 25 and 26. Section 28. Sections 31 and 32. Section 37. Section 39. Sections 41 to 44. Schedule A. |
| 1981 c. 24 | The Public Accounts and Charges Act 1891 | Section 2. |
| 1921 c. 52 | The Exchequer and Audit Departments Act 1921 | Section 1.
Sections 4 to 6. Section 9(2). Schedule 1. |
| 1975 c. 7 | The Finance Act 1975 | Section 56. |
| 1999 c. 16 | The Finance Act 1999 | Section 21. |
[Date in force: to be appointed]
