House of Commons Amendments

Session 2013 - 14
Internet Publications
Other Bills before Parliament

Notices of Amendments: 30 October 2013
8

Local Audit and Accountability Bill-[Lords], continued

Brandon Lewis

52

Clause  30,  page  20,  line  9,  at end insert—

‘(5)
Subsection (6) 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.

(6)
The local auditor may recover the reasonable costs so incurred from the relevant

authority.’.

Brandon Lewis

53

Schedule  9,  page  72,  line  17,  at end insert—

‘(10A)
In this paragraph “enactment” includes—

(a)
an enactment contained in, or in an instrument made under, a Measure or

Act of the National Assembly for Wales,

(b)
an enactment contained in, or in an instrument made under, an Act of the

Scottish Parliament, and

(c)
an enactment contained in, or in an instrument made under, Northern

Ireland legislation.’.

Brandon Lewis

54

Schedule  9,  page  73,  line  44,  after ‘offenders,’ insert—

‘(ba)
to assist in the prevention and detection of errors and inaccuracies,’.

Brandon Lewis

55

Schedule  10,  page  75,  line  4,  leave out ‘paragraphs (a) and (b)’ and insert

‘paragraph (a)’.

Brandon Lewis

56

Schedule  10,  page  75,  line  10,  leave out paragraph 5.

Brandon Lewis

57

Schedule  10,  page  75,  line  29,  leave out paragraph 7.

Brandon Lewis

58

Schedule  10,  page  75,  line  36,  leave out ‘and (3A)’.

Brandon Lewis

59

Schedule  10,  page  75,  line  36,  leave out ‘and Auditor General for Wales’.

Brandon Lewis

60

Schedule  10,  page  75,  line  38,  leave out ‘Auditor General for Wales’ and insert

‘Wales Audit Office’.

Notices of Amendments: 30 October 2013
9

Local Audit and Accountability Bill-[Lords], continued

Brandon Lewis

61

Schedule  10,  page  75,  line  39,  leave out from ‘(3)(a)’ to end of line 40.

Brandon Lewis

62

Clause  40,  page  27,  line  29,  at end insert—

‘(fa)
regulations under section [Appointment of auditor by specified person]

(appointment of auditor by specified person),’.

Brandon Lewis

63

Clause  41,  page  28,  line  44,  leave out from ‘auditor”’ to end of line 45 and insert

‘has the meaning given by section 4(1)(b);’.

Brandon Lewis

64

Clause  41,  page  29,  line  4,  at end insert—

‘“parish meeting” means a parish meeting of a parish which does not have

a separate parish council;’.

Brandon Lewis

65

Clause  41,  page  29,  line  48,  at end insert—

‘(7A)
Any function conferred or imposed on a parish meeting under or by virtue of this

Act, other than a function expressly conferred on the parish meeting itself, is

exercisable by the chairman of the parish meeting acting on behalf of the

authority.’.

Brandon Lewis

66

Schedule  12,  page  81,  line  9,  at end insert—

‘Transport Act 1985 (c. 67)

12A(1)
Section 76 of the Transport Act 1985 (audit of accounts of public transport

companies) is amended as follows.

      (2)
For subsection (1) substitute—

“(1A)
In a case where a public transport company’s controlling authority

are—

(a)
a county council or county borough council in Wales, or

(b)
a composite authority of which both or all the constituent

councils are county councils or county borough councils in

Wales,


it shall be the duty of the controlling authority to exercise their

control over that company so as to ensure that the company

appoints as auditors of the company only persons who, in addition

to meeting the requirements of Part 42 of the Companies Act 2006

(statutory auditors), are approved for appointment as such auditors

by the Auditor General for Wales.

    (1B)
In any other case, it shall be the duty of a public transport

company’s controlling authority to exercise their control over that

Notices of Amendments: 30 October 2013
10

Local Audit and Accountability Bill-[Lords], continued

company so as to ensure that the company appoints as auditors of

the company only persons who meet the requirements of Part 42 of

the Companies Act 2006 (statutory auditors).”.

      (3)
In subsection (2), after “(1)” insert “or (as the case may be) (1A)”.’.

Brandon Lewis

67

Schedule  12,  page  82,  line  24,  leave out from first ‘the’ to end of line 25 and insert

‘definitions of “the first financial year” and “financial year” and insert—

““financial year” means—

(a)
the period commencing with the date on which the corporation is

established and ending with the second 31st March following

that date, and

(b)
each successive period of twelve months.”’.

Brandon Lewis

68

Schedule  12,  page  84,  line  19,  at end insert—

‘Local Government Act 1999 (c. 27)

33A(1)
Section 23 of the Local Government Act 1999 (accounts of best value

authorities) is amended as follows.

      (2)
In subsection (4) omit paragraph (a).

      (3)
In subsection (7) for “an auditor appointed by the Audit Commission”

substitute “a local auditor appointed in accordance with the Local Audit and

Accountability Act 2013 or provision made under it”.’.

Brandon Lewis

69

Schedule  12,  page  99,  line  25,  after first ‘(b)’ insert ‘paragraph 14 of Schedule 1

and’.

Brandon Lewis

70

Schedule  12,  page  99,  line  29,  leave out ‘52 and 55’ and insert ‘9 and 52’.

Brandon Lewis

71

Clause  47,  page  31,  line  40,  leave out subsection (2).

Appointment of auditor by specified person

Brandon Lewis

NC1

To move the following Clause:—

‘(1)
The Secretary of State may by regulations make provision for and in connection

with the appointment, by a person (an “appointing person”) specified by the

Secretary of State, of a local auditor to audit the accounts of a relevant authority

to which the regulations apply.

(2)
Regulations under subsection (1) may, in particular—

Notices of Amendments: 30 October 2013
11

Local Audit and Accountability Bill-[Lords], continued

(a)
make provision about the persons that may be specified as an appointing

person;

(b)
make provision about the procedure for specifying a person and for an

appointing person’s specification to come to an end in prescribed

circumstances;

(c)
make provision about the consequences of an appointing person’s

specification coming to an end, including—

(i)
for the exercise of functions by the Secretary of State, and

(ii)
for the transfer of the person’s rights and liabilities arising by

virtue of the regulations to the Secretary of State or another

appointing person;

(d)
confer functions on an appointing 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;

(e)
require an appointing person to consult prescribed persons before

exercising prescribed functions.

(3)
Regulations under subsection (1) may, in particular—

(a)
make provision about the relevant authorities to which the arrangements

under the regulations apply, including provision for them to apply to an

authority that has opted into them or has not opted out of them;

(b)
make provision about the procedures to be followed in relation to opting

into or out of those arrangements;

(c)
impose duties on relevant authorities to which those arrangements apply,

including duties as to—

(i)
the payment of fees to the appointing person in respect of an

audit carried out by a local auditor appointed by that person, and

(ii)
the provision of information to the appointing person.

(4)
Provision made by regulations under subsection (1) by virtue of subsection

(3)(c)(i) may, in particular—

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

specified by the appointing person, and

(b)
provide for the payment in prescribed circumstances of a larger or

smaller fee than is specified by the appropriate scale.

(5)
Regulations under subsection (1) may, in particular, make provision about the

functions of a local auditor appointed by an appointing person.

(6)
Regulations under subsection (1) may, in particular, make provision for the

appointment of a local auditor of the accounts of a relevant authority to which

arrangements made by the regulations apply where the appointing person does

not make an appointment under the regulations.

(7)
Provision made by regulations under subsection (1) by virtue of subsection (6)

may, in particular, provide for the appointment to be made by the authority or the

Secretary of State.

(8)
Regulations under subsection (1) may, in particular provide—

(a)
for any provision of, or made under, Part 3 of this Act not to apply, or to

apply with modifications, in relation to a relevant authority to which

regulations under that subsection apply;

(b)
for any other provision of, or made under, this Act not to apply, or to

apply with modifications, in consequence of provision made by

regulations under that subsection.

(9)
Subsection (8) applies to a provision of or made under this Act even if it makes

specific provision about a relevant authority to which the regulations apply.

Notices of Amendments: 30 October 2013
12

Local Audit and Accountability Bill-[Lords], continued

(10)
In this section “prescribed” means prescribed by regulations under subsection

(1).’.



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