407. Preparation and scrutiny of resource accounts.

407. Preparation and scrutiny of resource accounts.

Constitutional and Administrative Law (Volume 20 (2023)) | Commentary

(iii)     Public Accounts

A.     Departmental Accounts

407.     Preparation and scrutiny of resource accounts.

A government department for which an estimate is approved by the House of Commons1 in respect of a financial year2 must prepare accounts (to be known as resource accounts) for that year detailing:

  1.  

    (1)     resources acquired, held or disposed of during the year by the department, or