Explanatory note

Each financial year a government department is required to prepare resource accounts in accordance with section 5 of the Government Resources and Accounts Act 2000 (“the Act”).

In accordance with section 5(5) of the Act the department must send its resource accounts to the Comptroller and Auditor General for examination.

The Comptroller and Auditor General must certify the resource accounts, prepare a report and send both the accounts and the report to the Treasury in accordance with section 6(3) of the Act.

The Treasury must then lay the accounts and the report before the House of Commons not later than 31st January of the financial year following that to which the accounts relate (section 6(4) of the Act).

In relation to the resource accounts prepared by the Department for Culture, Media and Sport for the financial year ending on 31st March 2012, this Order alters section 6(4) of the Act so that the Treasury is required to lay the certified accounts and the related report before the House of Commons not later than 25th February 2013.

An impact assessment has not been prepared for this instrument because no impact on the private or voluntary sector is foreseen.