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Amendments to the Government Resources and Accounts Bill

Government Resources and Accounts Bill -
Amendments to be debated in the House of Lords

Here you can browse the Amendments to the Government Resources and Accounts Bill to be moved in Grand Committee in the House of Lords.

  
Clause 2
 
  
BY THE LORD HIGGINS
 
     The Lord Higgins gives notice of his intention to oppose the Question that Clause 2 stand part of the Bill. 
  
Clause 5
 
  
BY THE LORD HIGGINS
 
     Page 3, line 1, at end insert ("and
    (  ) the liabilities of the department, assessed according to the standards defined by the National Accounts Commission")
 
  
BY THE LORD HIGGINS
THE BARONESS SHARP OF GUILDFORD
 
     Page 3, line 3, leave out ("Treasury") and insert ("National Accounts Commission") 
  
BY THE LORD HIGGINS
 
     Page 3, line 4, leave out subsection (3) 
  
BY THE BARONESS SHARP OF GUILDFORD
 
     Page 3, line 4, leave out from beginning to ("under") and insert ("The National Accounts Commission shall be empowered to issue guidance") 
  
BY THE LORD HIGGINS
 
     Page 3, line 4, leave out ("Treasury") and insert ("National Accounts Commission") 
  
BY THE BARONESS SHARP OF GUILDFORD
 
     Page 3, line 13, at end insert--
 
    ("(3A)  All directions issued by the Treasury under subsection (2) shall be--
    (a)  subject to consultation with Parliament, the Financial Reporting Advisory Board and any other bodies the Treasury deems appropriate;
    (b)  published when issued; and
    (c)  compiled and published at the start of every financial year in a document to be called "the Resource Accounting Manual".
    (3B)  The Financial Reporting Advisory Board shall review and report to Parliament on the Resource Accounting Manual every third year after its publication.")
 
  
Clause 6
 
  
BY THE LORD HIGGINS
THE BARONESS SHARP OF GUILDFORD
 
     Page 3, line 44, at end insert ("and
    (c)  that the accounts have been compiled according to the standards defined by the National Accounts Commission")
 
  
Clause 10
 
  
BY THE LORD McINTOSH OF HARINGEY
 
     Page 6, line 18, after ("body") insert ("or giving a direction under subsection (5)") 
  
Clause 14
 
  
BY THE LORD McINTOSH OF HARINGEY
 
     Page 9, line 17, at end insert--
 
    ("(  )  Where the function under section 98(4) of the National Health Service Act 1977 is exercisable in respect of a body by the National Assembly for Wales--
    (a)  the Treasury shall consult the National Assembly for Wales and the Auditor General for Wales before making an order in respect of the body under subsection (1) above, and
    (b)  subsection (3) above shall not apply.")
 
  
Clause 15
 
  
BY THE LORD McINTOSH OF HARINGEY
 
     Page 9, line 26, after ("resources") insert ("(within the meaning of the Government Resources and Accounts Act 2000)") 
  
Clause 28
 
  
BY THE LORD McINTOSH OF HARINGEY
 
     Page 13, line 16, at end insert--
 
    ("(  )  Before specifying a body in an order under subsection (3) the Treasury shall, where they think it appropriate, consult the National Assembly for Wales.")
 
  
Schedule 1
 
  
BY THE LORD McINTOSH OF HARINGEY
 
     Page 17, line 11, at end insert-- 
 ("The Health Service Commissioners Act 1993 (c. 46) 
     17A. In paragraph 11(1) of Schedule 1A to the Health Service Commissioners Act 1993 (Welsh Commissioner: accounts) for "no later than five months after the end of that financial year" there shall be substituted "no later than 30th November of the following financial year".") 
     Page 17, line 18, at end insert-- 
 ("The Government of Wales Act 1998 (c. 38) 
     18A. The Government of Wales Act shall be amended as follows.
 
    18B. In section 96 (Auditor General for Wales: miscellaneous) after subsection (7) insert--
        (8)  If the Treasury designate the Assembly in respect of a financial year for the purposes of section 10 of the Government Resources and Accounts Act 2000 (whole of government accounts), the Auditor General for Wales shall carry out the audit required by section 10(2)(c) of that Act.
        (9)  Where the Treasury make arrangements with the Assembly under section 10(8) of that Act, the Auditor General for Wales shall carry out the audit required by section 10(8)(c)."
    18C. In the following provisions (which require the submission of accounts to the Auditor General for Wales) for "no later than five months after the end of that financial year" substitute "no later than 30th November of the following financial year"--
    (a)  section 97(4) (Assembly),
    (b)  paragraph 6(1) of Schedule 6 (Chief Inspector of Schools in Wales),
    (c)  paragraph 6(1) of Schedule 7 (Forestry Commissioners), and
    (d)  paragraph 10(1) of Schedule 9 (Welsh Administration Ombudsman).
    18D. After section 101 (examinations by Comptroller and Auditor General) insert--
 
 Whole of Government of Wales accounts.     101A.--(1) This section applies in respect of a financial year for which the Treasury make arrangements with the Assembly under section 10(8) of the Government Resources and Accounts Act 2000 (whole of government accounts: consolidation of Welsh accounts).
 
    (2)  The Assembly shall prepare a set of accounts for the group of bodies which provide information to the Assembly in accordance with the arrangements under section 10(8).
 
    (3)  Accounts prepared under this section may include information referring wholly or partly to activities which--
    (a)  are not activities of bodies falling within subsection (2), but
    (b)  appear to the Assembly to be activities of a public nature.
    (4)  The accounts shall contain such information in such form as the Treasury may direct.
 
    (5)  The Treasury shall exercise the power under subsection (4) with a view to ensuring that the accounts--
    (a)  present a true and fair view, and
    (b)  conform to generally accepted accounting practice subject to such adaptations as are necessary in the context.
    (6)  The Assembly shall send accounts under this section to the Auditor General for Wales.
 
    (7)  The Auditor General for Wales shall examine accounts sent to him under this section with a view to satisfying himself that they present a true and fair view.
 
    (8)  Where the Auditor General for Wales has conducted an examination of accounts he shall--
    (a)  certify them and issue a report, and
    (b)  send the certified accounts and the report to the Assembly.
    (9)  A person who acts as auditor for the purposes of section 10(2)(c) or (8)(c) of the Government Resources and Accounts Act 2000 shall give to the Auditor General for Wales such information and explanations as he may reasonably require for the purposes of this section.
 
    (10)  The Assembly shall by order specify dates by which the duties under subsections (6) and (8)(b) shall be performed.
 
    (11)  Before making an order under subsection (10) the Assembly shall consult the Auditor General for Wales."")
 
     Page 17, line 30, at end insert-- 
 ("Wales: alteration of timetables for accounts 
     .--(1) The Treasury may by order substitute a new date for a date for the time being specified in any of the provisions mentioned in paragraphs 17A and 18C.
 
    (2)  An order under sub-paragraph (1)--
    (a)  may specify a new date for all purposes or for specified purposes only,
    (b)  may specify different dates for different purposes, and
    (c)  shall be made by statutory instrument.
    (3)  Before making an order under sub-paragraph (1) the Treasury shall consult--
    (a)  the National Assembly for Wales, and
    (b)  the Auditor General for Wales.")
 
 
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