Search Legislation

Government Resources and Accounts Act 2000

Status:

This is the original version (as it was originally enacted).

25Examinations by Comptroller and Auditor General

This sectionnoteType=Explanatory Notes has no associated

(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.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enactedversion that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources