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The Whole of Government Accounts (Specified Dates) Order 2010

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EXPLANATORY NOTE

(This note is not part of the Order)

This order specifies the dates by which particular phases of the scrutiny process for Whole of Government Accounts must be performed in any financial year.

The Treasury has to prepare under section 9 of the Government Resources and Accounts Act 2000 (“the Act”) a set of “Whole of Government Accounts”. Article 2(a) requires the Treasury to send those accounts to the Comptroller and Auditor General by the 28th February in the financial year after that to which the accounts relate (i.e. 11 months after the financial year end).

Under section 11(3) of the Act, the Comptroller and Auditor General must examine, certify and report on those accounts. Article 2(b) requires the certified accounts and the report to be sent back to the Treasury by the 31st October in the second financial year following that to which the accounts relate (i.e. 19 months after the financial year end).

Under section 11(4) the Treasury has to lay the accounts and the report before the House of Commons. Article 2(c) requires them to be laid by the 31st December in the second financial year following that to which the accounts relate (i.e. 21 months after the financial year end).

A full Impact Assessment has not been prepared for this instrument as no impact on the private or voluntary sector is foreseen.

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