1 Duty to meet United Nations 0.7% target from 2013

(1) It is the duty of the Secretary of State to ensure that the target for official
development assistance (referred to in this Act as “ODA”) to amount to 0.7% of
gross national income (in this Act referred to as “the 0.7% target”) is met by the
5United Kingdom in the year 2013 and each subsequent calendar year.

(2) Whether the 0.7% target has been met by the United Kingdom in any year is to
be determined for the purposes of this Act by reference to the amounts
specified for that year in an annual report (in particular, the percentage
specified in accordance with paragraph 1(h) of the Schedule to the 2006 Act).

(3) 10In this Act—

• “the 2006 Act” means the International Development (Reporting and
  Transparency) Act 2006;

• “annual report” means an annual report under section 1 of the 2006 Act.

2 Duty to lay statement before Parliament if 0.7% target not met

(1) 15If an annual report laid before Parliament in the year 2014 or any subsequent
calendar year shows that the 0.7% target has not been met in the report year,
the Secretary of State must, as soon as reasonably practicable after laying the
report, lay before Parliament a statement complying with subsections (3) and
(4).

(2) 20If an annual report laid before Parliament in the year 2014 or any subsequent
calendar year shows that the 0.7% target has been met in the report year but—

(a) the report is revised under section 1(4) of the 2006 Act by a subsequent
annual report, and

(b) the effect of the revision is to show that the 0.7% target was not met in
the report year,

5the Secretary of State must, as soon as reasonably practicable after laying the

subsequent report, lay before Parliament a statement complying with

subsection (3).

(3) A statement under subsection (1) or (2) must explain why the 0.7% target has
not been met in the report year and, if relevant, refer to the effect of one or more
10of the following—

(a) economic circumstances and, in particular, any substantial change in
gross national income;

(b) fiscal circumstances and, in particular, the likely impact of meeting the
target on taxation, public spending and public borrowing;

(c) 15circumstances arising outside the United Kingdom.

(4) A statement under subsection (1) must also describe any steps that the
Secretary of State has taken to ensure that the 0.7% target will be met by the
United Kingdom in the calendar year following the report year.

(5) In this section “the report year”, in relation to an annual report, means the
20period of 12 months which is the most recent relevant period, as defined by
section 1(2) of the 2006 Act, to which the information included in accordance
with paragraph 1(h) of the Schedule to that Act relates.

3 Accountability to Parliament

(1) The only means of securing accountability in relation to the duty in section 1 is
25that established by the provision in section 2 for the laying of a statement
before Parliament.

(2) Accordingly, the fact that the duty in section 1 has not been, or will or may not
be, complied with does not affect the lawfulness of anything done, or omitted
to be done, by any person.

4 30Repeal of section 3 of the 2006 Act

Section 3 of the 2006 Act (which requires each annual report to include an
assessment of the year in which the 0.7% target is expected to be met) is
repealed.

5 Independent International Development Office

(1) 35There shall be established an independent body known as the Independent
International Development Office (referred to in this Act as “the IIDO”).

(2) The Schedule makes provision about the IIDO.

6 Short title

This Act may be cited as the International Development (Official Development
40Assistance Target) Act 2012.

Section 5

Schedule The Independent International Development Office

Membership

1 The IIDO is to consist of a member to chair it and six other members,
5appointed by the Secretary of State for International Development following
a pre-appointment hearing by, and with the consent of, the International
Development Committee of the House of Commons.

Employees

2 (1) The IIDO may employ staff.

(2) 10Staff are to be employed on such terms as to remuneration and other matters
as the IIDO may, with the approval of the Minister for the Civil Service,
determine.

(3) Service as a member of staff of the IIDO is employment in the civil service of
the State.

(4) 15The IIDO must pay to the Minister for the Civil Service, at such times as the
Minister may direct, such sums as the Minister may determine in respect of the
increase in the sums payable out of money provided by Parliament that is
attributable to the provision of pensions, allowances or gratuities under section 1 of
the Superannuation Act 1972 payable to or in respect of persons who are or have
20been members of staff of the IIDO.

Duties

3 (1) The IIDO will have the responsibility to carry out independent evaluation of
the relevance, impact, value-for-money and sustainability of ODA.

(2) The IIDO will develop systems to verify the extent to which ODA is spent
25efficiently and effectively.

Annual report

4 (1) The IIDO must prepare a report of the performance of its functions in each
financial year.

(2) The report relating to a financial year must be prepared as soon as possible
30after the end of the financial year.

(3) The report must be sent to the Department for International Development.

(4) The Department for International Development must lay the report before
Parliament.

(5) “Financial year” means—

(a) the period which begins with the day on which this Schedule comes
into force and ends with the following 31 March;

(b) each successive period of 12 months.

Accountability and Reporting

5 (1) 5It will be the responsibility of the Secretary of State for International
Development to table responses to reports of the IIDO in Parliament.

(2) The International Development Committee of the House of Commons will
provide parliamentary oversight of the work of the IIDO and report
annually on its current and future work programme.

10Finance

6 (1) The budget of the IIDO will be agreed by the Secretary of State for
International Development.

(2) The Department for International Development may make to the IIDO such
payments out of money provided by Parliament as the International Development
15considers appropriate for the purpose of enabling the IIDO to meet its expenses.

(3) Payments are to be made at such times, and subject to any such conditions,
as the Department for International Development considers appropriate.

Accounts and audit

7 (1) The IIDO must—

(a) 20keep proper accounts and proper records in relation to its accounts,
and

(b) prepare in respect of each financial year a statement of accounts.

(2) Each statement of accounts must comply with any directions given by the
International Development Committee as to—

(a) 25the information to be contained in it and the manner in which it is to
be presented,

(b) the methods and principles according to which the statement is to be
prepared, and

(c) the additional information (if any) which is to be provided for the
30information of Parliament.

(3) The IIDO must send a copy of each statement of accounts to—

(a) the Secretary of State for International Development, and

(b) the Comptroller and Auditor General, before the end of the month of
June next following the financial year to which the statement relates.

(4) 35The Comptroller and Auditor General must—

(a) examine, certify and report on each statement of accounts, and

(b) send a copy of each report and certified statement to the
International Development.

(5) The Secretary of State for International Development must lay before
40Parliament a copy of each such report and certified statement.

(6) “Financial year” has the same meaning as in paragraph 4(5).

(7) The IIDO must keep under review whether its internal financial controls
secure the proper conduct of its financial affairs.

References to International Development Committee

8 (1) Any reference in this Schedule to the International Development Committee
5of the House of Commons—

(a) if the name of that Committee is changed, is to be treated as a
reference to that Committee by its new name, and

(b) if the functions of that Committee (or substantially corresponding
functions) become functions of a different Committee of the House
10of Commons, is to be treated as a reference to the Committee by
which those functions are exercisable.

(2) Any question arising under sub-paragraph (1) is to be determined by the
Speaker of the House of Commons.