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| | New Amendments handed in are marked thus  |
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| |  Amendments which will comply with the required notice period at their next appearance
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| | Local Audit and Accountability Bill [Lords]
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| | | The Amendments have been arranged in accordance with the Order of the |
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| | | Committee [5 November 2013]. |
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| | Clause 7, page 5, line 29, leave out ‘an auditor (a “local auditor”)’ and insert ‘a |
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| | Clause 7, page 5, line 39, after ‘auditor’, insert ‘except where the auditor has been |
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| | appointed for two terms served consecutively.’. |
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| | Clause 7, page 6, line 18, at end add— |
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| | | ‘(9) | Where two or more relevant authorities have substantial integrated or shared |
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| | | services or expenditure, auditors for each relevant authority may be instructed |
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| | | under their contract to produce a joint audit or appoint one auditor as a lead |
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| | Clause 7, page 6, line 18, at end add— |
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| | | ‘(9) | Where two or more relevant authorities have substantial integrated or shared |
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| | | services or expenditure with a body audited by the National Audit Office, |
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| | | arrangements may be made to produce joint audits between the relevant |
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| | | authorities and the National Audit Office.’. |
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| | Clause 7, page 6, line 19, at end add— |
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| | | ‘(9) | The Secretary of State may by regulations— |
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| | | (a) | provide for the appointment, by a person specified by the Secretary of |
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| | | State, of an auditor in relation to the audit of the accounts of a relevant |
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| | | (b) | make provision about the procedure for specifying a person and for a |
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| | | person’s specification to come to an end in specified circumstances; |
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| | | (c) | make provision about the consequences of a person’s specification |
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| | | coming to an end, including for the exercise of functions by the Secretary |
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| | | of State and the transfer of the person’s rights and liabilities arising by |
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| | | virtue of the regulations to the Secretary of State or another specified |
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| | | (d) | confer functions on a specified person, including power to specify a scale |
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| | | or scales of fees to be payable by relevant authorities to which |
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| | | arrangements within paragraph (a) apply; |
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| | | (e) | require a specified person to consult relevant authorities, relevant |
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| | | authorities of a specified description or representatives of relevant |
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| | | authorities before specifying a scale or scales of fees. |
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| | | (10) | Regulations under subsection (9) may, in particular— |
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| | | (a) | make provision about the relevant authorities to which arrangements |
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| | | within subsection (9)(a) apply, including provision for them to apply to |
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| | | an authority that has opted into them or has not opted out of them; |
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| | | (b) | make provision about the procedure by which an authority may opt into |
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| | | or out of those arrangements; |
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| | | (c) | make provision about the administration of those arrangements, |
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| | | including for the making of payments in specified circumstances by the |
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| | | relevant authorities to which they apply to a fund of a specified kind for |
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| | | the purposes of meeting auditors’ costs of a specified kind.’. |
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| | Schedule 3, page 38, line 21, at end insert— |
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| | | ‘(4) | A local auditor appointed to audit the accounts of a parish meeting must be |
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| | | appointed by the parish meeting itself (and not by its chairman on behalf of the |
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| | Clause 8, page 6, line 20, at end insert— |
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| | | ‘(1A) | A relevant authority must have an audit committee, which may be instructed by |
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| | | the relevant authority to appoint the auditor panel to advise on the selection of the |
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| | | local auditor in accordance with section (7).’. |
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| | Clause 8, page 6, line 26, at end insert ‘and the term of appointment’. |
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| | Clause 8, page 6, line 33, leave out paragraph (b). |
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| | Clause 8, page 6, line 34, leave out subsection (4). |
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| | Schedule 4, page 40, line 4, at end insert— |
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| | | ‘(6) | The function of appointing a panel or making a determination under this |
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| | | paragraph is to be exercised in the case of a parish meeting by the parish meeting |
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| | | itself (and not by its chairman on behalf of the parish meeting).’. |
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| | Schedule 4, page 41, line 3, at end insert— |
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| | | ‘(10) | Such regulations shall in particular provide that an individual shall be ineligible |
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| | | to act as a member of an audit panel if that individual has any disqualifying |
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| | Schedule 4, page 41, line 11, leave out paragraph (c). |
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| | Schedule 4, page 41, line 13, after ‘may’, insert ‘after consultation with relevant |
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| | Schedule 4, page 41, leave out lines 23 and 24. |
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| | Schedule 4, page 42, line 10, leave out sub-paragraph (7). |
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| | Clause 10, page 7, line 19, after ‘auditor’, insert ‘, Police Commissioner’. |
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| | Clause 10, page 8, line 13, leave out subsection (11). |
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| | Clause 10, page 8, line 17, leave out ‘any’. |
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| | Clause 10, page 8, line 19, leave out ‘any’. |
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| | Clause 11, page 8, line 23, leave out ‘other than a health service body’. |
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| | Clause 11, page 8, line 41, at end insert— |
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| | | ‘(8) | The auditor panel of a parish meeting may only exercise the function in |
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| | | subsection (2) in relation to the chairman of the parish meeting or the proper |
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| | | officer of the district council within whose area the parish lies.’. |
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| | Clause 12, page 9, line 18, at end insert— |
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| | | ‘(c) | ensure that costs to a relevant authority of auditors appointed by the |
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| | | Secretary of State are no more than 10 per cent. above average costs for |
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| | | all relevant authorities.’. |
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| | Clause 12, page 9, line 20, leave out ‘the Secretary of State thinks it is likely that’. |
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| | Clause 12, page 9, line 24, at end add— |
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| | | ‘(6) | Additional cost is calculated by comparisons to other similar sized authorities.’. |
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| | Clause 14, page 10, line 46, at end add— |
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| | | ‘(8) | The provisions of this section shall remain in force until five years after |
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| | | commencement and shall then expire unless continued in force by an order under |
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| | | (9) | The Secretary of State may by order made by statutory instrument provide— |
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| | | (a) | that all or any of those provisions which are in force shall continue in |
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| | | force for a period not exceeding 12 months from the coming into |
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| | | operation of the order; or |
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| | | (b) | that all or any of those provisions which are for the time being in force |
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| | | shall cease to be in force. |
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| | | (10) | No order shall be made under subsection (9) unless a draft of the order has been |
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| | | laid before and approved by a resolution of both Houses of Parliament.’. |
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| | Clause 15, page 11, line 20, leave out ‘the Mayor of London and’. |
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| | Clause 15, page 11, line 21, at end insert— |
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| | | ‘(7) | A decision to enter into a liability limitation agreement between a local auditor |
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| | | and a parish meeting must be taken by the parish meeting itself (and not by its |
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| | | chairman on behalf of the parish meeting).’. |
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| | Clause 16, page 11, line 24, after ‘may’, insert ‘after consultation with relevant |
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| | Clause 16, page 12, line 5, at end insert— |
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| | | ‘(f) | the right of the local auditor to make representations to the authority’s |
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| | | audit panel, prior to being removed.’. |
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| | Clause 16, page 12, leave out lines 10 to 15 and insert— |
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| | | ‘(5) | The relevant authority shall be responsible for the replacement of a local auditor |
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| | | in accordance with the process set out in sections 7 and 8.’. |
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| | Schedule 5, page 43, line 3, at end insert— |
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| | | ‘(3) | The reference in sub-paragraph (1) to Part 42 of the Companies Act 2006 includes |
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| | | sections 1288, 1289, 1290 and 1292 of that Act (regulations and orders) as they |
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| | | apply in relation to that Part.’. |
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| | Schedule 5, page 43, line 21, leave out ‘1221 (approval of third country |
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| | Schedule 5, page 44, line 27, at end insert— |
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| | | ‘6A | In section 1216 (effect of appointment of a partnership), after subsection (5) |
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