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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 on Report in the House of Lords.

  
After Clause 7
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
     Insert the following new Clause-- 
     ("  .--(1)  Subject to subsection (7), this section applies to any non-departmental public body, unless otherwise provided by any order made under subsection (8).
 
    (2)  On the prescribed date for each non-departmental public body to which this section applies, subsections (3) to (6) shall have effect in relation to that body.
 
    (3)  Every non-departmental public body 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 body has been expended for the purposes for 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), 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)  The appropriate Minister may by order designate a non-departmental public body as one in relation to which this section does not apply for so long as the designation remains in force.
 
    (9)  An order under subsection (8) 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 both Houses of Parliament.
 
    (10)  In this section--
    the appropriate Minister" means, as regards any non-departmental public body, a minister in the department which is responsible for that body;
    non-departmental public body" 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)  an officer of which has been designated by a government department as its accounting officer in respect of the preparation of its accounts,
 
 but does not include any such body which is a company registered under the Companies Act 1985; and 
 
    prescribed date" means, as regards each non-departmental public body, the first day of the first full financial year of that body commencing after the expiry of the term of appointment of the person who is the auditor of the body when this section comes into force.")
Non-departmental public bodies' accounts: audit.
     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 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.")
Performance statements.
  
Clause 8
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
     Page 5, line 25, leave out ("relating to") and insert ("relevant to his examination of") 
     Page 5, line 30, leave out from ("documents") to end of line 34 and insert ("--
    (a)  which are held or controlled by a government department or a relevant non-departmental public body, or
    (b)  which are documents to which a government department or a relevant non-departmental public body has, or can obtain, access")
 
     Page 5, line 39, at end insert--
 
    ("(4)  The rights of access conferred by subsection (1) shall not be exercisable in relation to any document relating primarily to accounts which--
    (a)  are subject to audit by the Auditor General for Scotland or the Auditor General for Wales, and are not also subject to audit by the Comptroller and Auditor General, or
    (b)  are subject to audit under section 2 of the Audit Commission Act 1998 or section 97 of the Local Government (Scotland) Act 1973 and do not relate to a body specified in section 98(1) of the National Health Service Act 1977.
    (5)  In this section "relevant non-departmental public body" means a non-departmental public body which is one for which the department whose accounts are undergoing examination is responsible; and for this purpose "non-departmental public body" 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)  an officer of which has been designated by a government department as its accounting officer in respect of the preparation of its accounts.")
 
  
Clause 5
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
     Page 3, line 22, at end insert--
    ("(  )  include a departmental balance sheet showing assets and liabilities including contingent liabilities,")
 
  
Clause 9
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
     Page 6, line 9, after ("view,") insert--
    ("(  )  include a whole of government balance sheet showing assets and all liabilities including contingent liabilities,")
 
  
After Clause 24
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
     Insert the following new Clause-- 
     ("  .--(1)  There shall be a Financial Reporting Advisory Board which shall have the functions assigned to it in this Act.
 
    (2)  The duties of the Board shall include the definition of standards of national accounting practice to apply to all departmental and whole of government accounts.")
Financial Reporting Advisory Board.
 
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