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Government Resources and Accounts Act 2000

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Government Resources and Accounts Act 2000. For other versions of these Explanatory Notes, see More Resources.

  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

  • Explanatory Notes Table of contents

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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.

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