{
  "url": "https://openlegislation.uk/government-resources-and-accounts-act-2000-alteration-of-timetables-for-accounts-order-2013/note",
  "json_url": "https://openlegislation.uk/government-resources-and-accounts-act-2000-alteration-of-timetables-for-accounts-order-2013/note.json",
  "legislation": "uksi/2013/148",
  "legislation_title": "The Government Resources and Accounts Act 2000 (Alteration of Timetables for Accounts) Order 2013",
  "legislation_url": "https://openlegislation.uk/government-resources-and-accounts-act-2000-alteration-of-timetables-for-accounts-order-2013",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nEach 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”).\nIn accordance with section 5(5) of the Act the department must send its resource accounts to the Comptroller and Auditor General for examination.\nThe 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.\nThe 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).\nIn 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.\nAn impact assessment has not been prepared for this instrument because no impact on the private or voluntary sector is foreseen.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/148/note",
    "retrieved_at": "2026-10-29T01:06:14.590362+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}