- Latest available (Revised)
- Original (As enacted)
The term provision is used to describe a definable element in a piece of legislation that has legislative effect – such as a Part, Chapter or section. A version of a provision is prospective either:
Commencement Orders listed in the ‘Changes to Legislation’ box as not yet applied may bring this prospective version into force.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Budget Responsibility and National Audit Act 2011. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
18(1)The Office must—E+W+S+N.I.
(a)keep proper accounts and proper records in relation to its accounts, and
(b)prepare in respect of each financial year a statement of accounts.
(2)Each statement of accounts must comply with any directions given by the Treasury as to—
(a)the information to be contained in it and the manner in which it is to be presented,
(b)the methods and principles according to which the statement is to be prepared, and
(c)the additional information (if any) which is to be provided for the information of Parliament.
(3)The Office must send a copy of each statement of accounts to—
(a)the Treasury, and
(b)the Comptroller and Auditor General,
before the end of the month of June next following the financial year to which the statement relates.
(4)The Comptroller and Auditor General must—
(a)examine, certify and report on each statement of accounts, and
(b)send a copy of each report and certified statement to the Treasury.
(5)The Treasury must lay before Parliament a copy of each such report and certified statement.
(6)“Financial year” has the same meaning as in paragraph 15.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
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.
Click 'View More' or select 'More Resources' tab for additional information including: