The Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025

Published: Thu 6th Mar 25 Came into force: Tue 1st Apr 25

Department: HM Treasury
Made under: Government Resources and Accounts Act 2000

The 2025 Order designated numerous central government bodies for inclusion in departmental supply estimates and resource accounts for the financial year ending 31 March 2026.

The Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025 designates numerous central government bodies as 'designated bodies' for the financial year ending 31 March 2026.

This designation is for their inclusion in the supply estimates and resource accounts of their respective government departments.

The order covers various government departments and agencies across England, Wales, Scotland, and Northern Ireland.

It is based on powers granted by the Government Resources and Accounts Act 2000 and includes consultations with devolved administrations.

Arguments For

This Order ensures transparency and accountability in government spending by clearly defining which bodies are included in departmental estimates and accounts.
The established legal framework of the Government Resources and Accounts Act 2000 provides a solid basis for this Order. Consultation with devolved administrations further strengthens its legitimacy.
Clear designation simplifies financial reporting and improves the accuracy and efficiency of the government's financial processes.
The specified list of designated bodies allows for consistent application of accounting regulations and reduces potential for discrepancies.

Arguments Against

The extensive list of designated bodies might be seen as overly broad, potentially including entities with minimal impact on departmental finances, leading to unnecessary complexity.
Regular updates to the list of designated bodies might be needed, requiring administrative overhead and resource allocation.
While the impact assessment claims insignificance, there is potential for unforeseen minor impacts on some organizations mentioned.
There might be alternative, more streamlined methods of achieving the Order's goals, for example, a more flexible or dynamic system.

Citation, commencement and extent (1) This Order may be cited as the Government Resources and Accounts Act 2000 (Estimates and Accounts) Order 2025 and comes into force on 1st April 2025. (2) This Order extends to England and Wales, Scotland and Northern Ireland.

This section provides the Order's official title, effective date (April 1st, 2025), and its geographical scope, covering the entire United Kingdom.

Designations A body which is listed in a Part of the Schedule to this Order is a designated body for the purposes of section 4A of the Government Resources and Accounts Act 2000— (a) in relation to the department named in the heading to that Part, and (b) for the financial year which ends on 31st March 2026.

This section defines 'designated bodies' as those listed in the Schedule.

These bodies are designated in relation to the named government department each appears under and for the fiscal year ending March 31st, 2026.

This designation determines their inclusion in departmental financial reporting.

Schedule Designated Bodies Part 1 Department of Health and Social Care [List of bodies]

The Schedule lists numerous designated bodies, categorized by the Government Department they report to.

Part 1 shows the entities under the Department of Health and Social Care.

The subsequent Parts (2 through 21) similarly list organizations under various government departments such as Education, Home Office, Ministry of Justice, Defence, and Foreign, Commonwealth and Development Office.

Explanatory Note (This note is not part of the Order) This Order designates specified central government bodies in relation to named government departments for the purpose of those departments’ supply estimates and resource accounts. The designations have effect for the financial year that ends on 31st March 2026. A full impact assessment has not been prepared for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.

The explanatory note summarizes the Order's purpose, clarifying that its goal is to specify which central government bodies are included in government departments’ supply estimates and resource accounts for the financial year ending March 31st, 2026.

It also notes that a full impact assessment was deemed unnecessary due to the expected minimal impact on the private, voluntary, and public sectors.

Explanatory Memorandum PDF View Source

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