§ Miss WiddecombeTo ask the Chancellor of the Exchequer if it is the Government's practice to require the production of both an invoice and a receipt for accounting of expenditure in Government Departments; and if he will make a statement. [136558]
§ Mr. Andrew SmithThe rules on the authorisation by Government Departments of payments made by them are set out in Section 21.2 of Government Accounting (GA). Of particular relevance are GA paragraphs 21.2.1 and 21.2.19–22.
There is a copy in the House of Commons Library.