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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 Third Reading in the House of Lords.

 [Amendments marked * are new or have been altered] 
Amendment
No.
 
  
After Clause 7
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
1     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 department which is responsible for the non-departmental public body, 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 Comptroller and Auditor General shall lay a copy of the accounts and reports referred to in 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.
2     Insert the following new Clause-- 
     ("  .--(1)  The Comptroller and Auditor General shall examine and report on all bodies included in Government Executive NDPB reports as if the relevant body were (for the purposes of this Act) a government department.
 
    (2)  If at the date of passing of this Act such a body is audited by another auditor, the Comptroller and Auditor General shall take responsibility for that body on expiration of the existing auditor's contract unless the Treasury by order determines otherwise.")
Non-departmental public bodies: report by Comptroller and Auditor General.
3*     Insert the following new Clause-- 
     ("  .--(1)  Subject to subsections (5) and (6), on the prescribed date for each relevant non-departmental public body subsections (2) to (4) shall have effect in relation to that body.
 
    (2)  Every relevant non-departmental public body shall prepare accounts in respect of each financial year and shall send them to the Comptroller and Auditor General.
 
    (3)  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.
    (4)  Where the Comptroller and Auditor General has conducted an examination of accounts under subsection (3) he shall--
    (a)  certify them and issue a report,
    (b)  if he is not satisfied of the matters set out in subsection (3)(a) and (b), refer to that and the relevant circumstances in his report, and
    (c)  lay the accounts and the report before the House of Commons.
    (5)  Subsections (2) to (4) 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.
    (6)  The appropriate Minister may by order designate a relevant non-departmental public body as one in relation to which this section does not apply for so long as the designation remains in force.
 
    (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.
 
    (8)  In this section--
    the appropriate Minister" means, as regards any relevant non-departmental public body, a minister in the department which is responsible for that body;
    prescribed date" means, as regards each relevant 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 on the day on which this section comes into force or (if later) on which the body becomes a relevant non-departmental public body for the purposes of this section; and
    relevant non-departmental public body" means a body listed in the Command paper (Command 4657) laid before Parliament by the Minister for the Cabinet Office in March 2000 entitled "Executive Non-Departmental Public Bodies 1999" (or in any Command paper subsequently laid by that Minister for similar purposes), but does not include any such body which is a company registered under the Companies Act 1985.")
Non-departmental public bodies' accounts: audit (No. 2).
  
Clause 8
 
  
BY THE LORD HIGGINS
THE VISCOUNT BRIDGEMAN
 
4     Page 5, line 31, leave out ("of a government department's accounts") 
5     Page 5, line 32, leave out ("of the documents relating to the department's accounts") and insert ("relevant documents") 
6     Page 5, line 33, leave out ("the") and insert ("a") 
7     Page 5, line 37, at end insert (", and
    (c)  he shall have access to all information to which the European Court of Auditors has access in relation to the United Kingdom.")
 
8     Page 5, line 38, leave out from ("documents") to end of line 42 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.")
 
9     Page 6, line 2, 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 30
 
  
BY THE LORD McINTOSH OF HARINGEY
 
10     Page 15, line 14, leave out ("19") and insert ("20") 
 
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