HC Deb 26 November 1996 vol 286 cc139-41W
Mr. Tim Smith

To ask the Chancellor of the Exchequer if he will list each current accounts direction issued by Her Majesty's Treasury giving the name of the Department to which it is directed and the date on which it will be made. [4975]

Mr. Oppenheim

[holding answer 21 November 1996]The form of the current appropriation accounts prepared by Departments is prescribed in "Government Accounting" and no accounts directions have been issued in respect of these accounts. Her Majesty's Treasury issues accounts directions to Departments in respect of the accruals-based accounts prepared by their Supply-financed executive agencies and trading funds, a number of accounts of entities which are regarded as Departments, certain NHS bodies, the NHS summarised accounts, and a number of individuals accounts.

Departments are in the process of introducing resource accounts which will conform to the guidance given in the resource accounting manual currently being considered by the financial reporting advisory board. This guidance is intended to remove the need to issue separate accounts directions in respect of bodies which will fall within the departmental boundary for the purposes of resource accounting and budgeting.

The following list shows the Supply-financed executive agencies, trading funds, entities regarded as Departments and the summarised accounts prepared by the NHS to which Her Majesty's Treasury has issued an accounts direction, and the financial year in respect of which the direction became effective. Information on the directions issued in respect of individual accounts is not kept centrally and can be obtained only at disproportionate cost. SUPPLY-FINANCED EXECUTIVE AGENCIES, TRADING FUNDS, OTHER BODIES WHICH ARE DEPARTMENTS AND NHS SUMMARISED ACCOUNTS TO WHICH HER MAJESTY'S TREASURY HAS ISSUED AN ACCOUNTS DIRECTION

  • Agriculture, Fisheries and Food, Ministry of
  • ADAS (1993–94)
  • Central Science Laboratory (1993–94)
  • Intervention Board (1992–93)1
  • Meat Hygiene Service (1995–96)
  • Pesticides Safety Directorate (1994–95)
  • Veterinary Laboratories Agency (1991–92)
  • Veterinary Medicines Directorate (1991–92)
  • Cabinet Office/Office of Public Service
  • Central Office of Information (TF) (1991-92)1
    • 140
  • Civil Service College (1993–94)
  • The Buying Agency (TF) (1991–92)
  • Customs and Excise (in respect of a summarised account for 1992–93)
  • Crown Estate (1993–94)1
  • Defence, Ministry of
  • Army Base Storage and Distribution (1996–97)
  • Army Technical Support Agency (1996–97)
  • Defence Analytical Services (1993–94)
  • Defence Animal Centre (1994–95)
  • Defence Bills Agency (1995–96)
  • Defence Clothing and Textiles Agency (1996–97)
  • Defence Dental Agency (1997–98)
  • Defence Evaluation and Research Agency (TF) 1993–94)
  • Defence Postal and Courier Services (1993–94)
  • Defence Transport and Movements (1996–97)
  • Disposals Sales Agency (1995–96)
  • Duke of York's Military School (1993–94)
  • Hydrographic Office (TF) (1992–93)
  • Logistics Information Systems Agency (1995–96)
  • Meteorological Office (TF) (1992–93)
  • Military Survey Agency (1993–94)
  • Pay and Personnel (MOD) (1995–96)
  • Queen Victoria School (1993–94)
  • Service Children's Education (1992–93)
  • Education and Employment, Department of
  • Employment Service (1993–94)
  • Environment, Department of
  • Building Research Establishment (1993–94)
  • Ordnance Survey (1988–89, reissued for 1993-94)1
  • Planning Inspectorate (1994–95)
  • QEII Conference Centre (1993–94)
  • Export Credits Guarantee Department (1991–92)
  • Foreign and Commonwealth Office
  • Wilton Park (1992–93)
  • Forestry Commission (1992–93)
  • Health, Department of
  • Medicines Control Agency (TF) (1992–93)
  • Medical Devices Agency (1995–96)
  • NHS Estates (1992–93)
  • NHP Pensions Agency (1995–96)
  • Home Office
  • Fire Service College (TF) (1992–93)
  • Forensic Science Service (1992–93)
  • United Kingdom Passport Office (1993–94)
  • Inland Revenue (in respect of summarised account for 1994–95) Valuation Office (1992–93)
  • Lord Chancellor's Department
  • Her Majesty's Land Registry (TF) (1992–93)1
  • Public Record Office (1993–94)1
  • National Heritage, Department of
  • Historical Royal Palaces Agency (1992–93)
  • Royal Parks Agency (1995–96)
  • Office for National Statistics (1992–93)
  • PAYMASTER, Office of H M Paymaster General (1993–94)
  • Royal Mint (TF) (1991–92)
  • Scottish Office
    • 141
  • Historic Scotland (1993–94)
  • Registers of Scotland (TF) (1992–93)1
  • Scottish Agricultural Science Agency (1993–94)
  • Scottish Fisheries Protection Agency (1992–93)
  • Scottish Office Pensions Agency (1995–96)
  • Scottish Prison Service (1995–96)
  • Student Awards Agency for Scotland (1995–96)
  • Social Security, Department of
  • Social Security Benefits Agency (1993–94)
  • Social Security Child Support Agency (1995–6)
  • Social Security Contributions Agency (1993–94)
  • Social Security Information Technology Services Agency (1992–93)
  • Social Security War Pensions Agency (1995–96)
  • Summarised accounts
  • NHS Trusts (1996–97)
  • Health Authorities, Special Health Authorities and Dental Practice Board (1996–97)
  • NHS Trust Funds (1996–97)
  • Trade and Industry, Department of
  • Companies House (TF) (1991–92)
  • Insolvency Service (1995–96)
  • National Weights and Measures Laboratory (1993–94)
  • Patent Office (TF) (1991–92)
  • Radiocommunications Agency (1992–93)
  • Transport, Department of
  • Driver and Vehicle Licensing Agency (1992–93)
  • Driving Standards Agency (1992–93)
  • Marine Safety Agency (1995–96)
  • Vehicle Certification Agency (1995–96)
  • Vehicle Inspectorate (TF) (1991–92)
  • Treasury Solicitors Department
  • Government Property Lawyers (1994–95)
  • Welsh Office
  • CADW (1992–93)

Note:

Years in brackets signify the first year for which the accounts direction became effective.

1agencies and trading funds that arc Departments.

TF = trading fund.

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