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Government Resources and Accounts Act 2000 (c. 20)

Government Resources and Accounts Act 2000 2000 CHAPTER 20 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. [28th July 2000] 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:—

Legislation

Table of Content

1. Application of sums issued. U.K.

2. Government funds and accounts U.K.

3. Payments out. U.K.

4. [ F4 Departmental estimates U.K.

4. Departmental accounts U.K.

5. Resource accounts: preparation. U.K.

6. Resource accounts: scrutiny. U.K.

7. Other departmental accounts. U.K.

8. Whole of government accounts U.K.

9. Preparation. U.K.

10. Obtaining information. U.K.

11. National Health Service U.K.

12. Health Authorities and Special Health Authorities. U.K.

13. Primary Care Trusts. U.K.

14. National Assembly for Wales U.K.

15. Public-private partnerships U.K.

16. Expenditure. U.K.

17. Section 16: interpretation. U.K.

18. Investment: limit. U.K.

19. Expenditure: supplementary. U.K.

20. Value Added Tax U.K.

21. Miscellaneous U.K.

22. Alteration of timetables for accounts. U.K.

23. Treasury directions. U.K.

24. Advisory board. U.K.

25. Examinations by Comptroller and Auditor General. U.K.

26. General U.K.

27. Interpretation: use of resources. U.K.

28. Interpretation: financial year. U.K.

29. Amendments and repeals. U.K.

30. Commencement. U.K.

31. Wales: alteration of timetables for accounts U.K.

1. Application of sums issued. U.K.

2. Government funds and accounts U.K.

3. Payments out. U.K.

4. [ F4 Departmental estimates U.K.

4. Departmental accounts U.K.

5. Resource accounts: preparation. U.K.

6. Resource accounts: scrutiny. U.K.

7. Other departmental accounts. U.K.

8. Whole of government accounts U.K.

9. Preparation. U.K.

10. Obtaining information. U.K.

11. National Health Service U.K.

12. Health Authorities and Special Health Authorities. U.K.

13. Primary Care Trusts. U.K.

14. National Assembly for Wales U.K.

15. Public-private partnerships U.K.

16. Expenditure. U.K.

17. Section 16: interpretation. U.K.

18. Investment: limit. U.K.

19. Expenditure: supplementary. U.K.

20. Value Added Tax U.K.

21. Miscellaneous U.K.

22. Alteration of timetables for accounts. U.K.

23. Treasury directions. U.K.

24. Advisory board. U.K.

25. Examinations by Comptroller and Auditor General. U.K.

26. General U.K.

27. Interpretation: use of resources. U.K.

28. Interpretation: financial year. U.K.

29. Amendments and repeals. U.K.

30. Commencement. U.K.

31. Wales: alteration of timetables for accounts U.K.

Section 1

1. Application of sums issued. U.K.

(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. F1 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Textual Amendments F1 S. 1(2) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14) , Sch. 1 Pt. 9 Group 6

Section 2

2. Government funds and accounts U.K.

(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. F2 (6) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Textual Amendments F2 S. 2(6) repealed (22.7.2004) by Statute Law (Repeals) Act 2004 (c. 14) , Sch. 1 Pt. 9 Group 6 Commencement Information I1 S. 2 wholly in force at 1.4.2001; s. 2 not in force at Royal Assent see s. 30; s. 2(1)(2) in force at 22.12.2000 by S.I. 2000/3349 , art. 2(a) (subject to art. 5 ); s. 2 in force insofar as not already in force at 1.4.2001 by S.I. 2000/3349 , art. 3(1)(a) (subject to art. 5 )