Session 2013 - 14
Internet Publications
Other Bills before Parliament


 
 

Public Bill Committee: 5 November 2013                  

48

 

Local Audit and Accountability Bill-[Lords], continued

 
 

Andy Sawford

 

Roberta Blackman-Woods

 

98

 

Clause  8,  page  6,  line  33,  leave out paragraph (b).

 

Andy Sawford

 

Roberta Blackman-Woods

 

99

 

Clause  8,  page  6,  line  34,  leave out subsection (4).

 


 

Brandon Lewis

 

16

 

Schedule  4,  page  40,  line  4,  at end insert—

 

‘(6)    

The function of appointing a panel or making a determination under this

 

paragraph is to be exercised in the case of a parish meeting by the parish meeting

 

itself (and not by its chairman on behalf of the parish meeting).’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

81

 

Schedule  4,  page  41,  line  3,  at end insert—

 

‘(10)    

Such regulations shall in particular provide that an individual shall be ineligible

 

to act as a member of an audit panel if that individual has any disqualifying

 

interest.’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

82

 

Schedule  4,  page  41,  line  11,  leave out paragraph (c).

 

Andy Sawford

 

Roberta Blackman-Woods

 

83

 

Schedule  4,  page  41,  line  13,  after ‘may’, insert ‘after consultation with relevant

 

authorities’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

84

 

Schedule  4,  page  41,  leave out lines 23 and 24.

 

Andy Sawford

 

Roberta Blackman-Woods

 

85

 

Schedule  4,  page  42,  line  10,  leave out sub-paragraph (7).

 



 
 

Public Bill Committee: 5 November 2013                  

49

 

Local Audit and Accountability Bill-[Lords], continued

 
 

Andy Sawford

 

Roberta Blackman-Woods

 

100

 

Clause  10,  page  7,  line  19,  after ‘auditor’, insert ‘, Police Commissioner’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

103

 

Clause  10,  page  8,  line  13,  leave out subsection (11).

 

Andy Sawford

 

Roberta Blackman-Woods

 

101

 

Clause  10,  page  8,  line  17,  leave out ‘any’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

102

 

Clause  10,  page  8,  line  19,  leave out ‘any’.

 


 

Andy Sawford

 

Roberta Blackman-Woods

 

114

 

Parliamentary Star    

Clause  11,  page  8,  line  23,  leave out ‘other than a health service body’.

 

Brandon Lewis

 

17

 

Clause  11,  page  8,  line  41,  at end insert—

 

‘(8)    

The auditor panel of a parish meeting may only exercise the function in

 

subsection (2) in relation to the chairman of the parish meeting or the proper

 

officer of the district council within whose area the parish lies.’.

 


 

Andy Sawford

 

Roberta Blackman-Woods

 

116

 

Parliamentary Star    

Clause  12,  page  9,  line  18,  at end insert—

 

‘(c)    

ensure that costs to a relevant authority of auditors appointed by the

 

Secretary of State are no more than 10 per cent. above average costs for

 

all relevant authorities.’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

117

 

Parliamentary Star    

Clause  12,  page  9,  line  20,  leave out ‘the Secretary of State thinks it is likely that’.


 
 

Public Bill Committee: 5 November 2013                  

50

 

Local Audit and Accountability Bill-[Lords], continued

 
 

Andy Sawford

 

Roberta Blackman-Woods

 

115

 

Parliamentary Star    

Clause  12,  page  9,  line  24,  at end add—

 

‘(6)    

Additional cost is calculated by comparisons to other similar sized authorities.’.

 


 

Andy Sawford

 

Roberta Blackman-Woods

 

118

 

Parliamentary Star    

Clause  14,  page  10,  line  46,  at end add—

 

‘(8)    

The provisions of this section shall remain in force until five years after

 

commencement and shall then expire unless continued in force by an order under

 

subsection (9).

 

(9)    

The Secretary of State may by order made by statutory instrument provide—

 

(a)    

that all or any of those provisions which are in force shall continue in

 

force for a period not exceeding 12 months from the coming into

 

operation of the order; or

 

(b)    

that all or any of those provisions which are for the time being in force

 

shall cease to be in force.

 

(10)    

No order shall be made under subsection (9) unless a draft of the order has been

 

laid before and approved by a resolution of both Houses of Parliament.’.

 


 

Andy Sawford

 

Roberta Blackman-Woods

 

119

 

Parliamentary Star    

Clause  15,  page  11,  line  20,  leave out ‘the Mayor of London and’.

 

Brandon Lewis

 

18

 

Clause  15,  page  11,  line  21,  at end insert—

 

‘(7)    

A decision to enter into a liability limitation agreement between a local auditor

 

and a parish meeting must be taken by the parish meeting itself (and not by its

 

chairman on behalf of the parish meeting).’.

 


 

Andy Sawford

 

Roberta Blackman-Woods

 

120

 

Parliamentary Star    

Clause  16,  page  11,  line  24,  after ‘may’, insert ‘after consultation with relevant

 

authorities’.


 
 

Public Bill Committee: 5 November 2013                  

51

 

Local Audit and Accountability Bill-[Lords], continued

 
 

Andy Sawford

 

Roberta Blackman-Woods

 

121

 

Parliamentary Star    

Clause  16,  page  12,  line  5,  at end insert—

 

‘(f)    

the right of the local auditor to make representations to the authority’s

 

audit panel, prior to being removed.’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

122

 

Parliamentary Star    

Clause  16,  page  12,  leave out lines 10 to 15 and insert—

 

‘(5)    

The relevant authority shall be responsible for the replacement of a local auditor

 

in accordance with the process set out in sections 7 and 8.’.

 


 

Brandon Lewis

 

19

 

Schedule  5,  page  43,  line  3,  at end insert—

 

‘(3)    

The reference in sub-paragraph (1) to Part 42 of the Companies Act 2006 includes

 

sections 1288, 1289, 1290 and 1292 of that Act (regulations and orders) as they

 

apply in relation to that Part.’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

123

 

Parliamentary Star    

Schedule  5,  page  43,  line  21,  leave out ‘1221 (approval of third country

 

qualifications)’.

 

Brandon Lewis

 

20

 

Schedule  5,  page  44,  line  27,  at end insert—

 

‘6A      

In section 1216 (effect of appointment of a partnership), after subsection (5)

 

insert—

 

“(5A)  

The consent or agreement of a parish meeting under subsection (5)

 

must be given by the parish meeting itself (and not by its chairman

 

on behalf of the parish meeting).’.

 

Brandon Lewis

 

21

 

Schedule  5,  page  44,  line  31,  leave out second ‘or’ and insert ‘and’.

 

Brandon Lewis

 

22

 

Schedule  5,  page  44,  line  40,  leave out ‘in accordance with regulations under’ and

 

insert ‘by virtue of’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

125

 

Parliamentary Star    

Schedule  5,  page  45,  line  7,  leave out paragraph (c)


 
 

Public Bill Committee: 5 November 2013                  

52

 

Local Audit and Accountability Bill-[Lords], continued

 
 

Andy Sawford

 

Roberta Blackman-Woods

 

124

 

Parliamentary Star    

Schedule  5,  page  46,  line  3,  at end insert—

 

‘(5A)    

The requirements under section (5) must in particular take full account of the need

 

to understand the wider scope of public audit covering the audit of financial

 

statements, regulatory, propriety and value for money.’.

 

Brandon Lewis

 

23

 

Schedule  5,  page  46,  leave out lines 9 to 19 and insert—

 

‘(7)    

A person holds an appropriate qualification for the purposes of this Chapter if,

 

immediately before the relevant time, the person was qualified for appointment

 

as an auditor under section 3 of the Audit Commission Act 1998 by virtue of the

 

person’s membership of a body listed in subsection (7) of that section.

 

(7A)    

A person holds an appropriate qualification for the purposes of this Chapter if—

 

(a)    

before the relevant time, the person began a course of study or practical

 

training leading to a professional qualification in accountancy offered by

 

a body listed in section 3(7) of the Audit Commission Act 1998,

 

(b)    

the person would have been qualified for appointment as an auditor under

 

section 3 of that Act by virtue of subsection (5)(b) of that section if that

 

qualification had been obtained before that time, and

 

(c)    

he person obtained that qualification within the period of 6 years

 

beginning with that time.’.

 

Brandon Lewis

 

24

 

Schedule  5,  page  46,  line  20,  leave out ‘subsection (7)’ and insert ‘subsections (7)

 

and (7A)’.

 

Brandon Lewis

 

25

 

Schedule  5,  page  49,  line  1,  at end insert—

 

‘(7)    

A person appointed under this section to conduct a second audit of the accounts

 

of a parish meeting, or to review and report on the first audit of such accounts,

 

must be appointed by the parish meeting itself (and not by its chairman on behalf

 

of the parish meeting).”’.

 

Brandon Lewis

 

26

 

Schedule  5,  page  51,  line  36,  leave out ‘7(1)’ and insert ‘4(1)(b)’.

 

Brandon Lewis

 

27

 

Schedule  5,  page  51,  line  40,  at end insert—

 

‘parish meeting“

section 41(1) of the Local Audit

 
  

and Accountability Act 2013”;’.

 
 

Brandon Lewis

 

28

 

Schedule  5,  page  55,  line  38,  at end insert ‘—(a)’.


 
 

Public Bill Committee: 5 November 2013                  

53

 

Local Audit and Accountability Bill-[Lords], continued

 
 

Brandon Lewis

 

29

 

Schedule  5,  page  55,  line  40,  at end insert ‘, and

 

(b)    

in paragraph 10(6) (requirement for auditor of body established by order

 

to be eligible for appointment as statutory auditor), for “a statutory

 

auditor” substitute “a local auditor, or a statutory auditor in accordance

 

with this Part of this Act as it has effect apart from its application by

 

virtue of Schedule 5 to the Local Audit and Accountability Act 2013.”’.

 


 

Andy Sawford

 

Roberta Blackman-Woods

 

127

 

Parliamentary Star    

Clause  19,  page  13,  line  12,  at end insert ‘, including through joint arrangements

 

with other relevant bodies.’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

126

 

Parliamentary Star    

Clause  19,  page  13,  line  36,  at end insert—

 

‘(7)    

A person providing commercial or consultancy services to an authority may not

 

audit those services.

 

(8)    

The audit of any commercial or consultancy services provided by a person

 

appointed as a local auditor must be subcontracted to a different local auditor.’.

 


 

Andy Sawford

 

Roberta Blackman-Woods

 

128

 

Parliamentary Star    

Clause  20,  page  13,  line  45,  at end insert ‘, including through joint arrangements

 

with other relevant bodies.’.

 

Andy Sawford

 

Roberta Blackman-Woods

 

137

 

Parliamentary Star    

Clause  20,  page  14,  line  1,  leave out paragraphs (d) and (e).

 

Brandon Lewis

 

30

 

Clause  20,  page  14,  line  18,  leave out from ‘must’ to end of line 23 and insert—

 

‘(a)    

enter on the accounts a certificate that the auditor has completed the audit

 

in accordance with this Act, and

 

(b)    

make a report in accordance with subsection (5).

 

(5)    

A report under subsection (4)(b)—

 

(a)    

must contain the auditor’s opinion on the accounts, including on the

 

matters in subsection (1) or, as the case may be, subsection (3), but


 
 

Public Bill Committee: 5 November 2013                  

54

 

Local Audit and Accountability Bill-[Lords], continued

 
 

(b)    

must not contain the auditor’s opinion on the matter in subsection (1)(c)

 

or (3)(c) if the auditor is satisfied as to that matter.’.

 


 

Brandon Lewis

 

31

 

Clause  21,  page  15,  line  28,  at end insert—

 

‘(8A)    

A local auditor of the accounts of a parish meeting may only exercise the function

 

in subsection (7), so far as it applies to a person who is or was a member or officer

 

of a relevant authority, in relation to a person who is or was the chairman of the

 

parish meeting or the proper officer of the district council within whose area the

 

parish lies.’.

 


 

Brandon Lewis

 

32

 

Clause  22,  page  16,  line  14,  at end insert—

 

‘(4A)    

Subsection (3) does not apply in relation to a parish meeting unless the offence is

 

alleged to have been committed by the chairman of the parish meeting or the

 

proper officer of the district council within whose area the parish lies.’.

 


 

Brandon Lewis

 

33

 

Schedule  7,  page  60,  line  38,  after ‘is’ insert ‘—

 

(i)    

a functional body,

 

(ii)    

an entity connected with a functional body, or

 

(iii)    

’.

 

Brandon Lewis

 

34

 

Schedule  7,  page  61,  line  14,  leave out sub-paragraph (2).

 

Brandon Lewis

 

35

 

Schedule  7,  page  61,  line  22,  after ‘is’ insert ‘—

 

(i)    

a functional body,

 

(ii)    

an entity connected with a functional body, or

 

(iii)    

’.

 

Brandon Lewis

 

36

 

Schedule  7,  page  62,  line  4,  at end insert—

 

  ‘(3A)  

Sub-paragraph (3)(a) does not apply in relation to a parish meeting.’.


 
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Revised 5 November 2013