Government Resources and Accounts Bill — 12 Jul 2000 at 16:09
Read a third time.
moved Amendment No. 1:
After Clause 7, insert the following new clause--
:TITLE3:NON-DEPARTMENTAL PUBLIC BODIES' ACCOUNTS: AUDIT
(" .--(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.").
On Question, Whether the said amendment (No. 1) shall be agreed to?
Their Lordships divided: Contents, 119; Not-Contents, 129.
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