Under the Government Resource and Accounts Act 2000 HM Treasury issue accounts directions to departments, pension schemes and agencies, and under the Government Trading Fund Act 1973 to trading funds.
For the years 2005-06 and 2006-07 the Northern Ireland Office has issued accounts directions for the form and content of resource and other accounts to the following sponsored bodies:
Police Service of Northern Ireland
Police Rehabilitation and Retraining Trust
Northern Ireland Police Fund
Northern Ireland Election Office (Returning Officers Expenses)
Office of the Oversight Commissioner