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Departments: Accountancy

Volume 464: debated on Tuesday 16 October 2007

To ask the Chancellor of the Exchequer (1) if he will list all accounts directions issued by his Department between 2001-02 and 2005-06; (156004)

(2) what accounts directions were issued by his Department in financial year (a) 2005-06 and (b) 2006-07.

Under the Government Resource and Accounts Act 2000 and the Government Trading Fund Act 1973, the Treasury issues accounts directions to Departments, pensions schemes, agencies and trading funds. It also issues directions to a number of other bodies that prepare accounts under different legislation.

Details of the directions issued by the Treasury under these Acts are detailed in a Dear Accounting Officer (DAO) letter sent to all bodies, the latest such version of which is available on the Treasury’s website at:

http://www.hm-treasury.gov.uk

Details of the Departments, pensions schemes, agencies and trading funds issued an accounts direction by the Treasury for the years 2001-02 through to 2006-07 have been deposited in the Library of the House.

Also included are details of those bodies that prepare accounts under legislation other than the Government Resource and Accounts Act 2000 or the Government Trading Fund Act 1973 that hold an extant direction issued by the Treasury. This list also details a few bodies that prepare their accounts under the Government Resource and Accounts Act 2000 that were omitted from the latest DAO.