(Accountant: Colin Preece)
The Office provides a financial and accounting service
for the House, including the Refreshment Department.
The Office advises budgetholders on financial matters
and provides information to enable them to carry out their responsibilities
under the devolved financial management arrangements. It pays
staff salaries, departmental general expenses and other costs
in accordance with proper authorisation. It is responsible for
the administration and monitoring of House of Lords' expenditure,
the preparation of estimate submissions and longer term spending
The Office is also responsible for the administration
of the Peers' Reimbursement Allowance Scheme.
The Accountant's Office has a staff of 12, one of
whom is located in the Refreshment Department. Four members of
the Office hold professional accounting qualifications, and a
further two are undertaking training towards this goal.
3 Activities and Financial Performance
Work continued in the move to the full implementation
of Resource Accounting and Budgeting, in close consultation with
the House of Commons. The accounts were operated in both cash
and resource terms, the final year that the separate Administration
and Works Votes were in existence. A single resource based Estimate
was submitted for the financial year 2001-02. This incorporated
a net resource requirement for all House of Lords' expenditure
and the associated net cash requirement.
A detailed factual submission was prepared for the
Review Body on Senior Salaries' review of Parliamentary pay and
allowances (see Review of the Year, paragraph 91).
The cash budget for the Accountant's Office in 2000-01
was £382,200. Actual cash expenditure totalled £376,788
(£329,676 in 1999-2000); the increase was mainly due to additional
A total of 5,519 claims for expenses from Members
were paid in 2000-01 (6,621 in 1999-2000). The cash budget for
2000-01 was for £8,417,000; actual expenditure totalled £8,411,551
(£9,386,971 in 1999-2000).
4 Future Activities
- 1 April 2001 will see the full implementation
of Resource Accounting and Budgeting. Final accounts for 2000-01
will be produced for cash-only Appropriation Accounts, and an
accruals based Resource Account.
- The Accountant's Office will move to Millbank
House in September 2001.