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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 Marshalled List of Amendments to the Government Resources and Accounts Bill to be moved in Grand Committee in the House of Lords.

 [Amendments marked * are new or have been altered] 
Amendment
No.
 
  
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 3
 
  
BY THE LORD McINTOSH OF HARINGEY
 
1     Page 2, line 16, after ("requisition") insert (", request") 
2     Page 2, line 21, after ("requisition") insert (", request") 
  
Clause 4
 
  
BY THE LORD McINTOSH OF HARINGEY
 
3     Leave out Clause 4 and insert the following new Clause-- 
     ("  .--(1)  Where--
    (a)  money is paid into the Consolidated Fund or the National Loans Fund, and
    (b)  the money should not or need not have been paid into the Fund,
all or any part of the money may be paid out of the Fund in accordance with this section.
 
    (2)  In the case of the Consolidated Fund--
    (a)  the Comptroller and Auditor General shall on receipt of a requisition from the Treasury grant a credit on the Exchequer account at the Bank of England (or on its growing balance), and
    (b)  an issue shall be made on orders given to the Bank by the Treasury in accordance with a credit granted under paragraph (a).
    (3)  In the case of the National Loans Fund--
    (a)  the Comptroller and Auditor General shall at the request of the Treasury grant a credit on the National Loans Fund, and
    (b)  a payment out of the Fund shall be made by the Treasury in accordance with a credit granted under paragraph (a).
    (4)  A payment or issue made under this section shall be recorded in--
    (a)  the daily account under section 15(5) of the Exchequer and Audit Departments Act 1866 (Consolidated Fund), or
    (b)  the daily statement under section 1(2) of the National Loans Act 1968 (National Loans Fund).")
Payments in by error.
  
Clause 5
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
THE BARONESS SHARP OF GUILDFORD
 
4     Page 2, line 42, leave out from ("year") to end of line 1 on page 3 and insert ("providing--
    (a)  a statement of income and expenditure of the department for the year,
    (b)  a balance sheet showing assets and liabilities of the department for the year which complies generally with accepted accounting practice,
    (c)  a cash flow statement of the department for the year highlighting the significant components of cash flow in accordance with generally accepted accounting practice, and
    (d)  a statement of the department for the year showing, as regards each voted item, any amount authorised to be used in the year, the amount actually used, and an explanation of any difference between authorised use and actual use.
    (1A)  A statement of income and expenditure provided under subsection (1)(a) shall give a true and fair view of the net income and expenditure of the department in the year to which the statement relates and a balance sheet provided under subsection (1)(b) shall give a true and fair view of the state of affairs of the department as at the end of the year to which the balance sheet relates.")
 
  
BY THE LORD HIGGINS
 
5     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
 
6     Page 3, line 3, leave out ("Treasury") and insert ("National Accounts Commission") 
  
BY THE LORD HIGGINS
 
7     Page 3, line 4, leave out subsection (3) 
  
BY THE BARONESS SHARP OF GUILDFORD
 
8     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
 
9     Page 3, line 4, leave out ("Treasury") and insert ("National Accounts Commission") 
  
BY THE BARONESS SHARP OF GUILDFORD
 
10     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.")
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
THE BARONESS SHARP OF GUILDFORD
 
11     Page 3, line 16, at end insert--
 
    ("(4A)  A department shall send to the Comptroller and Auditor General, with the resource accounts sent to him under subsection (4), a performance statement analysing the performance of the department in achieving (by the use of the resources to which the accounts relate) its measures and targets for the financial year in question.
 
    (4B)  Departments shall prepare performance statements under subsection (4A) in accordance with guidelines laid down by the National Accounts Commission.")
 
  
Clause 6
 
  
BY THE LORD HIGGINS
THE BARONESS SHARP OF GUILDFORD
 
12     Page 3, line 44, at end insert (", and
    (e)  that the accounts have been compiled according to the standards defined by the National Accounts Commission")
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
THE BARONESS SHARP OF GUILDFORD
 
13     Page 4, line 14, at end insert--
 
    ("(3A)  The Comptroller and Auditor General may examine any performance statement which he receives from a department under section 5 and report thereon.")
 
  
Clause 7
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
THE BARONESS SHARP OF GUILDFORD
 
14     Page 4, line 20, leave out ("Treasury") and insert ("Comptroller and Auditor General") 
15     Page 4, line 23, leave out ("Treasury") and insert ("Comptroller and Auditor General") 
  
After Clause 7
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
16     Insert the following new Clause-- 
     ("  .--(1)  This section applies to any public service agency of the sort described in subsection (8), unless otherwise provided in any enactment passed after this section comes into force.
 
    (2)  On the prescribed date, for each public service agency to which this section applies subsections (3) to (6) shall apply to that agency.
 
    (3)  Every public service agency shall prepare accounts in respect of each financial year and shall send them to the Comptroller and Auditor General.
 
    (4)  The Comptroller and Auditor General shall examine accounts sent to him under this section with a view to satisfying himself--
    (a)  that the accounts present a true and fair view, and
    (b)  that any public money provided to the agency has been expended for the purposes intended by the body by which the money was paid.
    (5)  Where the Comptroller and Auditor General has conducted an examination of accounts under subsection (4) he shall--
    (a)  certify them and issue a report,
    (b)  send the certified accounts and the report to the Treasury, and
    (c)  if he is not satisfied of the matters set out in subsection (4)(a) and (b), he shall report to the House of Commons.
    (6)  The Treasury shall lay accounts and reports received under subsection (5)(b) before the House of Commons.
 
    (7)  Subsections (3) to (6) do not apply to any body to the extent (but only to the extent) that any of its accounts are or become subject to audit--
    (a)  by the Auditor General for Scotland, or
    (b)  by the Auditor General for Wales.
    (8)  Public service agency" means a body--
    (a)  which is not a government department or comprised within a government department,
    (b)  which exercises public functions of a governmental nature which might otherwise fall to be exercised by central government, and
    (c)  as respects which an accounting officer has been designated,
but does not include a public service agency which is a company registered under the Companies Act 1985.
 
    (9)  In this section "prescribed date" means, as regards each public service agency, the first day of the first full financial year of that agency commencing after the expiry of the term of appointment of the person who is the auditor of the agency when this section comes into force.")
Public service agencies' accounts: scrutiny.
17     Insert the following new Clause-- 
     ("  .--(1)  This section applies to any government department which is required to prepare resource accounts under section 5.
 
    (2)  A department to which this section applies shall in each financial year prepare a performance statement in respect of that year analysing the performance of the department in using the resources to which the accounts relate in achieving its objectives for that financial year.
 
    (3)  A department shall send its performance statement to the Comptroller and Auditor General with the resource accounts sent to him under section 5, or at such other time as the Comptroller and Auditor General may specify in respect of that statement.
 
    (4)  The Comptroller and Auditor General may examine any performance statement which he receives from a department under subsection (2) and may report on it to the House of Commons.
 
    (5)  Subsection (4) shall not entitle the Comptroller and Auditor General to question the merits of the policy objectives of a department to which the performance statement relates.")
Performance statements.
  
Clause 8
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
THE BARONESS SHARP OF GUILDFORD
 
18     Leave out Clause 8 and insert the following new Clause-- 
     ("  .--(1)  This section applies in connection with the examination by the Comptroller and Auditor General of the accounts of any government department or other body under or by virtue of--
    (a)  any enactment, including this Act, or
    (b)  in the case of a body other than a government department, any arrangement which provides for the accounts of that body to be subject to examination by the Comptroller and Auditor General.
    (2)  Subsection (3) applies only to the following records, that is to say--
    (a)  records which are in the custody or under the control of the department or body to which the examination relates, or to which that department or body has or can obtain access;
    (b)  records of a receiving body to which any paying body has or can obtain access.
    (3)  In connection with such an examination as is mentioned in subsection (1), the Comptroller and Auditor General shall, subject to subsections (2), (4) and (5), have a right to access at all reasonable times to any record relating to--
    (a)  the accounts of the department or body to which the examination relates,
    (b)  any money originating in the Consolidated Fund,
    (c)  any liability or contingent liability that will or may be met out of monies originating in the Consolidated Fund, or
    (d)  tax credits under the Tax Credits Act 1999.
    (4)  The right of access conferred by subsection (3) shall not be exercisable in relation to any record relating to accounts which--
    (a)  are subject to audit by the Auditor General for Scotland or the Auditor General for Wales, and
    (b)  are not also subject to audit by the Comptroller and Auditor General.
    (5)  A person who holds or has control of any record to which the Comptroller and Auditor General has a right of access under subsection (3) shall give the Comptroller and Auditor General any assistance, information or explanation which he requires in relation to the matters recorded in it.
 
    (6)  In this section "paying body" means any body which pays to a receiving body money originating in the Consolidated Fund, and a "receiving body" means any body which receives from a paying body money originating in the Consolidated Fund, but does not include in either case a body the accounts of which are subject to audit under section 2 of the Audit Commission Act 1998 or section 97 of the Local Government (Scotland) Act 1973 unless it is a body specified in section 98(1) of the National Health Service Act 1977.")
Comptroller and Auditor General: access to information.
  
After Clause 8
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
19     Insert the following new Clause-- 
 ("Performance statements 
       .--(1)  This section applies to any government department which is required to prepare resource accounts under section 5, unless otherwise provided by an order made under subsection (6).
 
    (2)  A department to which this section applies in any financial year shall prepare a performance statement in respect of that year analysing the performance of the department in using the resources to which the accounts relate in achieving its objectives for that financial year.
 
    (3)  A department shall send its performance statement to the Comptroller and Auditor General with the resource accounts sent to him under section 5, or at such other time as the Comptroller and Auditor General may specify in respect of that statement.
 
    (4)  The Comptroller and Auditor General may examine any performance statement which he receives from a department under subsection (2) and may report on it to the House of Commons.
 
    (5)  Subsection (4) shall not entitle the Comptroller and Auditor General to question the merits of the policy objectives of a department to which the performance statement relates.
 
    (6)  The Treasury may by order designate a department as one to which this section does not apply or as regards which the operation of this section is modified to the extent specified in the order, and such order may be expressed to apply to all financial years or to any specified financial year.
 
    (7)  An order under subsection (6) shall be made by statutory instrument, and shall not be made unless a draft of the instrument has been laid before, and approved by resolution of, the House of Commons.")
Performance statements.
 
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Prepared 9 June 2000