(c. 20) - Explanatory Notes

Government Resources and Accounts Act 2000

1. Introduction

2. Summary

3. Commentary on Sections

   1. Section 1: Application of sums issued

   2. Section 2: Appropriations-in-aid

   3. Section 3: Government funds and accounts - payments out

   4. Section 4: Government funds and accounts - payments in by error

   5. Section 5: Preparation of resource accounts

   6. Section 6: Scrutiny of resource accounts

   7. Section 7: Departmental accounts other than resource accounts

   8. Section 8: Access to information by the C&AG

   9. Section 9: Whole of Government Accounts – preparation

   10. Section 10: Whole of Government Accounts – obtaining information

   11. Section 11: Whole of Government Accounts – scrutiny

   12. Sections 12 and 13: National Health Service – Health Authorities and Primary Care Trusts

   13. Section 14: National Health Service – summarised accounts

   14. Section 15: National Assembly for Wales - Finance

   15. Section 16: Public-Private Partnerships – expenditure

   16. Section 17: Public-Private Partnerships – interpretation

   17. Section 18: Public-Private Partnerships – investment: limit

   18. Section 19: Public–Private Partnerships - expenditure: supplementary

   19. Section 20: Public-Private Partnerships – investment by devolved administrations

   20. Section 21: Value Added Tax

   21. Section 22: Power to alter timetable

   22. Section 23: Treasury directions

   23. Section 24: Advisory board

   24. Section 25: Examinations by the C&AG

   25. Section 26: Reports by the C&AG

   26. Section 27: Interpretation of use of resources

   27. Section 28: Interpretation of financial year

   28. Section 29: Amendments and repeals

   29. Section 30: Commencement

   30. Section 31: Short title

   31. Schedule 1: Minor and consequential amendments

       1. Amendments to the Exchequer and Audit Departments Act 1866

       2. Amendments to the Parliamentary Returns Act 1869

       3. Amendments to the Exchequer and Audit Departments Act 1921

       4. Amendments to the Government Trading Funds Act 1973

       5. Amendments to the House of Commons (Administration) Act 1978

       6. Amendments to the National Audit Act 1983

       7. Amendments to the Health Service Commissioners Act 1993

       8. Amendments to the Deregulation and Contracting Out Act 1994

       9. Amendments to the Government of Wales Act 1998

       10. Amendments to the Tax Credits Act 1999

       11. Amendments to the Food Standards Act 1999

       12. Wales: alteration of timetables for accounts

4. Commencement

5. Hansard References