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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 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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| | | “(5A) | The consent or agreement of a parish meeting under subsection (5) |
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| | | must be given by the parish meeting itself (and not by its chairman |
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| | | on behalf of the parish meeting).’. |
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| | Schedule 5, page 44, line 31, leave out second ‘or’ and insert ‘and’. |
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| | Schedule 5, page 44, line 40, leave out ‘in accordance with regulations under’ and |
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| | Schedule 5, page 45, line 7, leave out paragraph (c) |
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| | Schedule 5, page 46, line 3, at end insert— |
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| | | ‘(5A) | The requirements under section (5) must in particular take full account of the need |
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| | | to understand the wider scope of public audit covering the audit of financial |
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| | | statements, regulatory, propriety and value for money.’. |
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| | Schedule 5, page 46, leave out lines 9 to 19 and insert— |
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| | | ‘(7) | A person holds an appropriate qualification for the purposes of this Chapter if, |
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| | | immediately before the relevant time, the person was qualified for appointment |
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| | | as an auditor under section 3 of the Audit Commission Act 1998 by virtue of the |
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| | | person’s membership of a body listed in subsection (7) of that section. |
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| | | (7A) | A person holds an appropriate qualification for the purposes of this Chapter if— |
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| | | (a) | before the relevant time, the person began a course of study or practical |
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| | | training leading to a professional qualification in accountancy offered by |
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| | | a body listed in section 3(7) of the Audit Commission Act 1998, |
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| | | (b) | the person would have been qualified for appointment as an auditor under |
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| | | section 3 of that Act by virtue of subsection (5)(b) of that section if that |
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| | | qualification had been obtained before that time, and |
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| | | (c) | he person obtained that qualification within the period of 6 years |
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| | | beginning with that time.’. |
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| | Schedule 5, page 46, line 20, leave out ‘subsection (7)’ and insert ‘subsections (7) |
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| | Schedule 5, page 49, line 1, at end insert— |
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| | | ‘(7) | A person appointed under this section to conduct a second audit of the accounts |
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| | | of a parish meeting, or to review and report on the first audit of such accounts, |
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| | | must be appointed by the parish meeting itself (and not by its chairman on behalf |
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| | | of the parish meeting).”’. |
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| | Schedule 5, page 51, line 36, leave out ‘7(1)’ and insert ‘4(1)(b)’. |
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| | Schedule 5, page 51, line 40, at end insert— |
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| | | section 41(1) of the Local Audit |
| | | | | | and Accountability Act 2013”;’. |
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| | Schedule 5, page 55, line 38, at end insert ‘—(a)’. |
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| | Schedule 5, page 55, line 40, at end insert ‘, and |
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| | | (b) | in paragraph 10(6) (requirement for auditor of body established by order |
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| | | to be eligible for appointment as statutory auditor), for “a statutory |
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| | | auditor” substitute “a local auditor, or a statutory auditor in accordance |
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| | | with this Part of this Act as it has effect apart from its application by |
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| | | virtue of Schedule 5 to the Local Audit and Accountability Act 2013.”’. |
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| | Clause 19, page 13, line 12, at end insert ‘, including through joint arrangements |
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| | with other relevant bodies.’. |
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| | Clause 19, page 13, line 36, at end insert— |
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| | | ‘(7) | A person providing commercial or consultancy services to an authority may not |
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| | | (8) | The audit of any commercial or consultancy services provided by a person |
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| | | appointed as a local auditor must be subcontracted to a different local auditor.’. |
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| | Clause 20, page 13, line 45, at end insert ‘, including through joint arrangements |
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| | with other relevant bodies.’. |
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| | Clause 20, page 14, line 1, leave out paragraphs (d) and (e). |
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| | Clause 20, page 14, line 18, leave out from ‘must’ to end of line 23 and insert— |
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| | | ‘(a) | enter on the accounts a certificate that the auditor has completed the audit |
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| | | in accordance with this Act, and |
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| | | (b) | make a report in accordance with subsection (5). |
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| | | (5) | A report under subsection (4)(b)— |
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| | | (a) | must contain the auditor’s opinion on the accounts, including on the |
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| | | matters in subsection (1) or, as the case may be, subsection (3), but |
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| | | (b) | must not contain the auditor’s opinion on the matter in subsection (1)(c) |
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| | | or (3)(c) if the auditor is satisfied as to that matter.’. |
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| | Clause 21, page 14, line 25, leave out ‘every document’ and insert ‘documents |
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| | Clause 21, page 15, line 1, leave out ‘and inspect’. |
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| | Clause 21, page 15, line 9, leave out paragraph (b). |
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| | Clause 21, page 15, line 28, at end insert— |
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| | | ‘(8A) | A local auditor of the accounts of a parish meeting may only exercise the function |
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| | | in subsection (7), so far as it applies to a person who is or was a member or officer |
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| | | of a relevant authority, in relation to a person who is or was the chairman of the |
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| | | parish meeting or the proper officer of the district council within whose area the |
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| | Clause 22, page 16, line 14, at end insert— |
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| | | ‘(4A) | Subsection (3) does not apply in relation to a parish meeting unless the offence is |
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| | | alleged to have been committed by the chairman of the parish meeting or the |
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| | | proper officer of the district council within whose area the parish lies.’. |
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| | Schedule 7, page 60, line 38, after ‘is’ insert ‘— |
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| | | (ii) | an entity connected with a functional body, or |
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| | Schedule 7, page 61, line 14, leave out sub-paragraph (2). |
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| | Schedule 7, page 61, line 22, after ‘is’ insert ‘— |
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| | | (ii) | an entity connected with a functional body, or |
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| | Schedule 7, page 62, line 4, at end insert— |
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| | | ‘(3A) | Sub-paragraph (3)(a) does not apply in relation to a parish meeting.’. |
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| | Schedule 7, page 62, line 35, leave out sub-paragraph (8). |
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| | Schedule 7, page 63, line 2, leave out from ‘entity’ to end of line 4 and insert ‘, |
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| | subject to sub-paragraph (2A).’. |
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| | Schedule 7, page 63, line 4, at end insert— |
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| | | ‘(2A) | This paragraph applies to the Mayor’s Office for Policing and Crime where a |
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| | | local auditor has made a report or recommendation relating to the Commissioner |
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| | | of Police of the Metropolis regardless of whether the Office is a connected entity |
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| | | or was such an entity at the time to which the report or recommendation relates.’. |
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| | Schedule 7, page 63, line 10, leave out from ‘authority’ to end of line 11. |
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| | Schedule 7, page 64, line 10, leave out sub-paragraph (2) and insert— |
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| | | ‘(2) | This paragraph does not apply where a local auditor has made a report or |
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| | | recommendation relating to the Commissioner of Police of the Metropolis |
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| | | regardless of whether the Commissioner is connected with the Authority or was |
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| | | so connected at the time to which the report or recommendation relates.’. |
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| | Schedule 7, page 65, line 3, at end insert— |
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| | | ‘(2A) | The functions of a parish meeting under paragraph 5 are to be exercised by the |
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| | | parish meeting itself (and not by its chairman on behalf of the parish meeting).’. |
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