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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 on Report in the House of Lords.

 [Amendments marked * are new or have been altered] 
Amendment
No.
 
  
Clause 5
 
  
BY THE BARONESS ANELAY OF ST JOHNS
 
1*     Page 3, line 17, at end insert--
 
    ("(  )  For the avoidance of doubt, any money paid by a government department to the New Millennium Experience Company shall be included in that department's accounts prepared under this section subject to the provisions of this Act.")
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
2     Page 3, line 19, leave out ("Treasury") and insert ("Financial Reporting Advisory Board") 
  
BY THE EARL ATTLEE
 
3*     Page 3, line 19, at end insert--
 
    ("(  )  The Treasury shall publish any directions issued under subsection (2).")
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
4     Page 3, line 20, leave out ("Treasury") and insert ("Financial Reporting Advisory Board") 
5     Page 3, line 22, at end insert--
    ("(  )  include a departmental balance sheet showing assets and liabilities including contingent liabilities,")
 
6     Page 3, line 26, leave out ("Treasury") and insert ("Financial Reporting Advisory Board") 
  
BY THE LORD McINTOSH OF HARINGEY
 
7     Page 3, line 29, at end insert--
 
    ("(  )  For the purpose of subsection (3)(a) and (b) the Treasury shall in particular--
    (a)  have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of section 256 of the Companies Act 1985 (accounting standards), and
    (b)  require resource accounts to include, subject to paragraph (a), a statement of financial performance, a statement of financial position and a cash flow statement.")
 
  
Clause 7
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
8     Page 4, line 36, leave out ("Treasury") and insert ("Financial Reporting Advisory Board") 
9     Page 4, line 39, leave out ("Treasury") and insert ("Financial Reporting Advisory Board") 
  
After Clause 7
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
10     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.
11     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
 
12     Page 5, line 25, leave out ("relating to") and insert ("relevant to his examination of") 
13     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.")
 
14     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 9
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
15     Page 5, line 41, leave out ("Treasury") and insert ("Financial Reporting Advisory Board") 
16     Page 5, line 42, leave out ("Treasury") and insert ("Financial Reporting Advisory Board") 
17     Page 6, line 4, leave out ("Treasury") and insert ("Financial Reporting Advisory Board") 
18     Page 6, line 6, leave out ("Treasury") and insert ("Financial Reporting Advisory Board") 
19     Page 6, line 7, leave out ("Treasury") and insert ("Financial Reporting Advisory Board") 
20     Page 6, line 9, after ("view,") insert--
    ("(  )  include a whole of government balance sheet showing assets and all liabilities including contingent liabilities,")
 
  
BY THE LORD McINTOSH OF HARINGEY
 
21     Page 6, line 11, at end insert--
 
    ("(  )  For the purpose of subsection (4)(a) and (b) the Treasury shall in particular--
 
 (a)  have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of section 256 of the Companies Act 1985 (accounting standards), and  
 
    (b)  ensure that the accounts include, subject to paragraph (a), a statement of financial performance, a statement of financial position and a cash flow statement.")
 
  
BY THE LORD HIGGINS
[Amendments 22 and 23 are amendments to Amendment 21]
 
22*     Line 4, leave out ("have regard to") and insert ("accept") 
23*     Line 7, after ("standards)") insert ("concerning financial principles, standards and definitions appropriate to the public sector") 
  
Clause 15
 
  
BY THE LORD McINTOSH OF HARINGEY
 
24     Leave out Clause 15 and insert the following new Clause-- 
     (".--(1) If it appears to the Secretary of State to be expedient in consequence of any of the matters specified in subsection (2), he may by order amend, repeal or make provision similar to any of the following provisions of the Government of Wales Act 1998--
    (a)  section 81 (statements by Secretary of State),
    (b)  section 85 (expenditure by National Assembly), and
    (c)  section 86 (statements by National Assembly).
    (2)  The matters mentioned in subsection (1) are--
    (a)  any provision of this Act,
    (b)  a change in the accounting methods used by the National Assembly,
    (c)  a change in the procedures of the House of Commons relating to public money, and
    (d)  a change in the form of Appropriation Acts.
    (3)  An order under this section--
    (a)  shall be made by statutory instrument,
    (b)  may include incidental or transitional provision, and
    (c)  shall not be made unless a draft has been laid before, and approved by resolution of, each House of Parliament.
    (4)  The Secretary of State--
    (a)  shall consult the National Assembly before making an order under this section which relates to section 81 of the Government of Wales Act 1998, and
    (b)  shall not make an order under this section which relates to section 85 or 86 of that Act unless a draft has been laid before, and approved by resolution of, the National Assembly.")
Finance.
  
After Clause 19
 
  
BY THE LORD McINTOSH OF HARINGEY
 
25     Insert the following new Clause-- 
     (".--(1) Any of the following may incur expenditure for the purpose of investing in the body mentioned in section 16--
    (a)  the Scottish Ministers,
    (b)  the Northern Ireland departments, and
    (c)  the National Assembly for Wales.
    (2)  Subsection (1)--
    (a)  shall have effect notwithstanding an enactment which restricts the activities of a person or body mentioned in that subsection to matters relating to a particular Part or area of the United Kingdom, and
    (b)  shall not be construed as preventing or restricting any action which a person or body has power to take without reliance on that subsection.
    (3)  The power under subsection (1) may be used only for the purpose of--
    (a)  the acquisition from the Treasury of shares of a kind which are required by the body's articles of association to be issued to the Treasury (and which may be transferred by the Treasury), and
    (b)  such other forms of investment (whether by the acquisition of assets, securities, rights or otherwise) as the Treasury may specify by order.
    (4)  An order under subsection (3)(b)--
 
 
    (a)  may relate generally to persons and bodies mentioned in subsection (1) or to one or more specified persons or bodies,
    (b)  may make different provision for different purposes,
    (c)  shall be made by statutory instrument, and
    (d)  shall be subject to annulment in pursuance of a resolution of either House of Parliament.")
Investment by devolved administrations.
  
After Clause 22
 
  
BY THE LORD McINTOSH OF HARINGEY
 
26     Insert the following new Clause-- 
     (".--(1) Before--
    (a)  issuing directions under section 5(2), or
    (b)  determining the form and content of accounts under section 9,
the Treasury shall consult a group of persons who appear to the Treasury to be appropriate to advise on financial reporting principles and standards.
 
    (2)  Before selecting a group for the purpose of subsection (1) the Treasury shall consult the Comptroller and Auditor General.
 
    (3)  Where a group is consulted under subsection (1) in a particular year, the Treasury shall arrange for the group to prepare a report for that year--
    (a)  summarising the activities of the group for the purpose of the consultation, and
    (b)  dealing with such other matters as the group consider appropriate.
    (4)  Where a report is prepared under subsection (3), the Treasury shall arrange for it to be laid before the House of Commons.")
Advisory board.
  
BY THE LORD HIGGINS
[As an Amendment to Amendment 26]
 
27*     Line 7, at end insert ("and accept any recommendations regarding them which they may make") 
  
After Clause 24
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
28     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.
  
Schedule 1
 
  
BY THE LORD McINTOSH OF HARINGEY
 
29     Page 19, line 21, at end insert--
        ("(  )  For the purpose of subsection (5)(a) and (b) the Treasury shall in particular--
      (a)  have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of section 256 of the Companies Act 1985 (accounting standards), and
      (b)  require the accounts to include, subject to paragraph (a), a statement of financial performance, a statement of financial position and a cash flow statement.")
 
 
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