Introduction

33.3Financial procedure is primarily concerned with the authorisation of public expenditure (sometimes referred to as ‘charges upon the public revenue’ or ‘upon public funds') and of taxation (sometimes referred to as ‘charges upon the people’). Historically, the first stage in the authorisation of the components of public expenditure subject to annual control was the responsibility of the Committee of Supply, and the resolutions providing for that authorisation are still termed Supply resolutions.1 The first stage in authorisation of charges upon the people was the responsibility of the Committee of Ways and Means, and authorising resolutions for such charges are known as Ways and Means resolutions.