§ Mr. GibbTo ask the Chancellor of the Exchequer when the dry-run resource account for 1998–99 will be published. [58797]
§ Ms HewittThe Government's intention is to implement Resource Accounting and Budgeting fully from 2001–02. In advance of full implementation, departments are producing dry-run resource accounts over the next three years when, subject to Parliamentary approval, resource accounts will replace Appropriation Accounts.
For 1998–99, all departments will produce dry-run resource accounts which will be subject to a dry-run audit by the National Audit Office. There is no intention to publish these formally, although they may be made available to departmental Select Committees.
Subject to the result of the NAO dry-run audit, accounts directions will be issued to departments in respect of the financial year 1999–2000. Two further full sets of dry-run resource accounts will then be produced by all departments in respect of the financial years 1999–2000 and 2000–01. These dry-run accounts will be published, along with a report by the Controller and Auditor General, following audit by the NAO.