Session 2013 - 14
Internet Publications
Other Bills before Parliament


 
 

1

 

House of Commons

 
 

Notices of Amendments

 

given on

 

Wednesday 30 October 2013

 

Public Bill Committee


 

Local Audit and Accountability Bill [Lords]

 

Brandon Lewis

 

1

 

Schedule  2,  page  37,  line  16,  leave out from ‘meeting’ to end of line.

 

Brandon Lewis

 

2

 

Clause  4,  page  3,  line  22,  after ‘Act’ insert ‘and provision made under it’.

 

Brandon Lewis

 

3

 

Clause  4,  page  3,  line  23,  leave out paragraph (b) and insert—

 

‘(b)    

by an auditor (a “local auditor”) appointed in accordance with this Act or

 

provision made under it.’.

 

Brandon Lewis

 

4

 

Clause  4,  page  3,  line  24,  leave out subsection (2).

 

Brandon Lewis

 

5

 

Clause  5,  page  4,  line  6,  at end insert—

 

‘(2A)    

Subsection (2) applies to a provision of or made under this Act even if it makes

 

specific provision about a smaller authority to which the regulations apply.’.

 

Brandon Lewis

 

6

 

Clause  5,  page  4,  line  9,  leave out ‘an’ and insert ‘a local’.

 

Brandon Lewis

 

7

 

Clause  5,  page  4,  line  10,  at end insert—


 
 

Notices of Amendments: 30 October 2013                  

2

 

Local Audit and Accountability Bill-[Lords], continued

 
 

‘(aa)    

make provision about the persons that may be specified by the Secretary

 

of State;’.

 

Brandon Lewis

 

8

 

Clause  5,  page  4,  line  18,  leave out paragraph (d) and insert—

 

‘(d)    

confer functions on a specified person, including in relation to—

 

(i)    

the appointment of local auditors under the regulations,

 

(ii)    

the activities of such auditors, and

 

(iii)    

the resignation or removal from office of such auditors;’.

 

Brandon Lewis

 

9

 

Clause  5,  page  4,  line  21,  leave out from ‘consult’ to end of line 23 and insert ‘such

 

persons as are specified in the regulations before exercising specified functions.’.

 

Brandon Lewis

 

10

 

Clause  5,  page  4,  line  23,  at end insert—

 

‘(f)    

make provision for the appointment of a local auditor in relation to the

 

accounts of a smaller authority to which arrangements within paragraph

 

(a) apply where the specified person does not make an appointment under

 

the regulations (and in particular for such an appointment to be made by

 

the authority or the Secretary of State).’.

 

Brandon Lewis

 

11

 

Clause  5,  page  4,  line  28,  leave out paragraphs (b) and (c) and insert—

 

‘(b)    

make provision about the procedures to be followed in relation to opting

 

into or out of those arrangements;

 

(c)    

impose duties on smaller authorities to which those arrangements apply,

 

including duties as to—

 

(i)    

the payment of fees to a specified person, and

 

(ii)    

the provision of information to a specified person;

 

(d)    

make provision for the making of payments, in specified circumstances

 

and by the smaller authorities to which those arrangements apply, to a

 

fund of specified kind for the purposes of meeting local auditors’ costs of

 

a specified kind.

 

(4A)    

Provision made by regulations under subsection (1) by virtue of subsection

 

(4)(c)(i) may, in particular—

 

(a)    

provide for fees to be paid in accordance with a scale or scales of fees

 

determined by a specified person, and

 

(b)    

provide for the payment in specified circumstances of a larger or smaller

 

fee than is set out in the appropriate scale.’.

 

Brandon Lewis

 

12

 

Clause  5,  page  4,  line  35,  leave out ‘an’ and insert ‘a local’.

 

Brandon Lewis

 

13

 

Clause  5,  page  4,  line  37,  leave out ‘audit of such accounts’ and insert ‘functions of


 
 

Notices of Amendments: 30 October 2013                  

3

 

Local Audit and Accountability Bill-[Lords], continued

 
 

a local auditor in relation to the accounts of a smaller authority’.

 

Brandon Lewis

 

14

 

Clause  7,  page  5,  line  29,  leave out ‘an auditor (a “local auditor”)’ and insert ‘a

 

local auditor’.

 

Brandon Lewis

 

15

 

Schedule  3,  page  38,  line  21,  at end insert—

 

‘(4)    

A local auditor appointed to audit the accounts of a parish meeting must be

 

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

 

parish meeting).’.

 

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).’.

 

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.’.

 

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).’.

 

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.’.

 

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).’.


 
 

Notices of Amendments: 30 October 2013                  

4

 

Local Audit and Accountability Bill-[Lords], continued

 
 

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’.

 

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”;’.

 

 
 

Notices of Amendments: 30 October 2013                  

5

 

Local Audit and Accountability Bill-[Lords], continued

 
 

Brandon Lewis

 

28

 

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

 

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.”’.

 

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

 

(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).


 
 

Notices of Amendments: 30 October 2013                  

6

 

Local Audit and Accountability Bill-[Lords], continued

 
 

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.’.

 

Brandon Lewis

 

37

 

Schedule  7,  page  62,  line  35,  leave out sub-paragraph (8).

 

Brandon Lewis

 

38

 

Schedule  7,  page  63,  line  2,  leave out from ‘entity’ to end of line 4 and insert ‘,

 

subject to sub-paragraph (2A).’.

 

Brandon Lewis

 

39

 

Schedule  7,  page  63,  line  4,  at end insert—

 

‘(2A)    

This paragraph applies to the Mayor’s Office for Policing and Crime where a

 

local auditor has made a report or recommendation relating to the Commissioner

 

of Police of the Metropolis regardless of whether the Office is a connected entity

 

or was such an entity at the time to which the report or recommendation relates.’.

 

Brandon Lewis

 

40

 

Schedule  7,  page  63,  line  10,  leave out from ‘authority’ to end of line 11.

 

Brandon Lewis

 

41

 

Schedule  7,  page  64,  line  10,  leave out sub-paragraph (2) and insert—

 

‘(2)    

This paragraph does not apply where a local auditor has made a report or

 

recommendation relating to the Commissioner of Police of the Metropolis

 

regardless of whether the Commissioner is connected with the Authority or was

 

so connected at the time to which the report or recommendation relates.’.

 

Brandon Lewis

 

42

 

Schedule  7,  page  65,  line  3,  at end insert—

 

‘(2A)    

The functions of a parish meeting under paragraph 5 are to be exercised by the

 

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

 

Brandon Lewis

 

43

 

Schedule  7,  page  65,  line  29,  at end insert—

 

‘(5A)    

Sub-paragraph (5) does not apply in relation to a parish meeting.’.


 
 

Notices of Amendments: 30 October 2013                  

7

 

Local Audit and Accountability Bill-[Lords], continued

 
 

Brandon Lewis

 

44

 

Clause  27,  page  19,  line  6,  leave out from ‘may’ to end of line 7.

 

Brandon Lewis

 

45

 

Clause  27,  page  19,  line  8,  after ‘(a)’ insert ‘within the period of 6 weeks beginning

 

with the day after that on which the person is notified of the decision,’.

 

Brandon Lewis

 

46

 

Clause  27,  page  19,  line  9,  after ‘(b)’ insert ‘within the period of 21 days beginning

 

with the day after that on which the person receives those written reasons,’.

 

Brandon Lewis

 

47

 

Clause  27,  page  19,  line  16,  at end insert—

 

‘(5A)    

Subsection (5B) applies if a local auditor of the accounts of a relevant authority

 

incurs costs in determining whether to make an application under this section in

 

relation to the authority, but the application is not in fact made.

 

(5B)    

The local auditor may recover the reasonable costs so incurred from the relevant

 

authority.’.

 

Brandon Lewis

 

48

 

Schedule  8,  page  68,  line  31,  at end insert—

 

‘(8)    

In this Schedule “the relevant authority concerned”, in relation to an advisory

 

notice, means the relevant authority to which, or to any officer of which, the

 

notice is addressed.’.

 

Brandon Lewis

 

49

 

Schedule  8,  page  69,  line  1,  at end insert—

 

‘(2A)    

The condition in paragraph (a) of sub-paragraph (2) is met in relation to a parish

 

meeting only if the matters referred to in that paragraph are considered by the

 

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

 

Brandon Lewis

 

50

 

Schedule  8,  page  69,  line  7,  leave out sub-paragraph (4) and insert—

 

‘(4)    

A local auditor may recover from a relevant authority—

 

(a)    

the reasonable costs of determining whether to issue an advisory notice

 

to that authority or an officer of that authority, and

 

(b)    

the reasonable costs of issuing an advisory notice to that authority or an

 

officer of that authority.

 

(4A)    

Sub-paragraph (4)(a) applies regardless of whether the notice is in fact issued.’.

 

Brandon Lewis

 

51

 

Schedule  8,  page  69,  line  10,  leave out sub-paragraph (5).


 
contents continue
 

© Parliamentary copyright
Revised 31 October 2013