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

back to previous amendments
 
  
Clause 9
 
  
BY THE LORD McINTOSH OF HARINGEY
 
20     Page 5, line 31, leave out subsection (3) and insert--
 
    ("(3)  The accounts shall contain such information in such form as the Treasury think fit.
 
    (4)  In determining the form and content of the accounts the Treasury shall aim to ensure 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.")
 
  
BY THE LORD HIGGINS
 
     The Lord Higgins gives notice of his intention to oppose the Question that Clause 9 stand part of the Bill. 
  
Clause 10
 
  
BY THE LORD McINTOSH OF HARINGEY
 
21     Page 6, line 18, after ("body") insert ("or giving a direction under subsection (5)") 
  
BY THE LORD HIGGINS
 
     The Lord Higgins gives notice of his intention to oppose the Question that Clause 10 stand part of the Bill. 
  
Clause 11
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
22     Page 7, line 6, leave out from beginning to ("for") and insert ("The Treasury and a body which is designated for the purpose of section 10 and a person who acts as auditor of such a body") 
  
After Clause 11
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
THE BARONESS SHARP OF GUILDFORD
 
23     Insert the following new Clause-- 
 ("National Accounts Commission 
     .--(1)  The Treasury shall establish a National Accounts Commission.
 
    (2)  The Comptroller and Auditor General shall determine the duties of the Commission, which shall include--
    (a)  the definition of standards of national accounting practice to apply to all departmental accounts; and
    (b)  the functions assigned to it under this Act.")
National Accounts Commission.
  
Clause 14
 
  
BY THE LORD McINTOSH OF HARINGEY
 
24     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
 
25     Page 9, line 26, after ("resources") insert ("(within the meaning of the Government Resources and Accounts Act 2000)") 
  
Clause 16
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
THE BARONESS SHARP OF GUILDFORD
 
26     Page 9, line 31, after ("on") insert ("upstream") 
27     Page 9, line 31, at end insert (activities") 
28     Page 9, line 39, at end insert--
 
    ("(3)  The accounts of a body to which financial assistance is provided under this section shall be open to inspection of the Comptroller and Auditor General and that body shall give such explanations of those accounts as he may reasonably require.")
 
29     Page 9, line 39, at end insert--
 
    ("(  )  The total financial assistance which the Treasury may provide under subsection (1) shall not exceed the sum of £500 million.")
 
30     Page 9, line 39, at end insert--
 
    ("(  )  The accounts of a body to which financial assistance is provided under subsection (1) shall be open to inspection of the Comptroller and Auditor General, and section 8 shall apply to such body.")
 
  
Clause 17
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
31     Page 9, line 40, leave out subsection (1) and insert--
 
    ("(1)  In section 16, "upstream public-private partnership business activities" means acting as a manager in the organisation of public-private partnership projects, providing public sector organisations with expert advisory and implementation skills, providing interim finance for feasibility studies for local government public-private partnership projects and negotiating the necessary arrangements for particular public-private partnerships with the relevant government departments and the Treasury.")
 
32     Page 9, line 40, leave out subsection (1) and insert--
 
    ("(1)  In section 16, "public-private partnership business" means the provision of advice, the organisation and interim financing of feasibility studies, organising the tendering of bids by sub-contract consortia facilitators and the invitation of competitive financing tenders for public-private partnership projects and negotiating the necessary arrangements for public-private partnership projects with the relevant Government departments and the Treasury.")
 
  
Clause 20
 
  
BY THE LORD HIGGINS
 
     The Lord Higgins gives notice of his intention to oppose the Question that Clause 20 stand part of the Bill. 
  
Clause 27
 
  
BY THE LORD McINTOSH OF HARINGEY
 
33     Page 13, line 1, leave out from ("2") to second ("are") in line 2 
  
Clause 28
 
  
BY THE LORD McINTOSH OF HARINGEY
 
34     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
 
35     Page 15, line 33, at end insert--
 
    ("  .  Section 37 (unstamped vouchers) shall cease to have effect.")
 
36     Page 17, line 3, leave out ("section 6") and insert ("sections 6(1) and 23(2)") 
37     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".") 
38     Page 17, line 17, leave out ("(6)") and insert ("(7)") 
39     Page 17, line 18, at end insert-- 
 ("TAX CREDITS ACT 1999 (C. 10) 
     . In section 5(2) of the Tax Credits Act 1999 (deductions before payment under section 10 of the Exchequer and Audit Departments Act 1866) for "accounts" there shall be substituted "account".") 
40     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."")
 
41     Page 17, line 22, at end insert ("(and in the heading to the paragraph)") 
42     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.")
 
  
 
back to previous page
 
House of Lords home page Parliament home page House of Commons home page search page enquiries index

© Parliamentary copyright 2000
Prepared 9 June 2000