Local Audit and Accountability Bill (HL Bill 4)
PART 7 continued
Local Audit and Accountability BillPage 30
44 Application to NHS trusts and trustees for NHS trusts
Schedule 13 (NHS trusts and trustees for NHS trusts: transitory and saving
provision) has effect.
45 Extent
(1) 5This Act extends to England and Wales only, subject as follows.
(2)
An amendment, repeal or revocation made by this Act, other than one
mentioned in subsection (3), has the same extent as the relevant part of the Act
or instrument amended, repealed or revoked.
(3)
Subsection (2) does not apply to the amendment made by section 38(1) (power
10to direct compliance with local authority publicity code), which extends to
England and Wales only.
(4)
The following provisions of this Act extend to England and Wales, Scotland
and Northern Ireland—
(a)
section 40 (orders and regulations) so far as it applies to regulations
15under section 43 or an order under section 46;
(b)
section 42 (related amendments) so far as it applies to amendments,
repeals and revocations within subsection (2) of this section;
(c) section 43 (power to make consequential provision);
(d) this section;
(e) 20section 46 (commencement);
(f) section 47 (short title).
46 Commencement
(1)
The provisions of this Act come into force on such day as the Secretary of State
may by order appoint, subject to subsections (2) and (3).
(2)
25Section 38 comes into force at the end of the period of 2 months beginning with
the day on which this Act is passed.
(3)
The following provisions come into force on the day on which this Act is
passed—
(a) section 39;
(b) 30section 40;
(c) section 41;
(d) section 43;
(e) section 45;
(f) this section;
(g) 35section 47.
(4) An order under this section may—
(a) appoint different days for different purposes or different areas;
(b) make transitional, transitory or saving provision.
(5)
Provision under subsection (4)(b) may, in particular, enable a function of the
40Audit Commission under—
(a) a provision that is amended or repealed by this Act, or
(b)
any of sections 139A to 139C of the Social Security Administration Act
1992,
Local Audit and Accountability BillPage 31
to be exercised by a person or body, or by the persons or bodies, specified in
the order for a period specified in or determined under the order.
(6)
Where provision under subsection (4)(b) made by virtue of subsection (5)
enables a function to be exercised by a Minister of the Crown, an order under
5this section may enable the Minister to delegate the exercise of that function to
another person or body or other persons or bodies.
(7)
An order under this section which makes provision under subsection (4)(b) by
virtue of subsection (5) or (6) may in particular provide for references in an
enactment to the Audit Commission to be read as references to the person or
10body or persons or bodies by whom the function may be exercised.
(8)
Provision under subsection (4)(b) may, in particular, provide for the first local
auditor appointed by a relevant authority under subsection (1) of section 7 to
be appointed on a date later than that specified in that subsection.
(9)
In this section “the Audit Commission” means the Audit Commission for Local
15Authorities and the National Health Service in England.
47 Short title
This Act may be cited as the Local Audit and Accountability Act 2013.
Local Audit and Accountability BillPage 32
SCHEDULES
Section 1
SCHEDULE 1 Abolition of Audit Commission: supplementary provision
Part 1 5Arrangements in connection with abolition of Audit Commission
Transfer of property, rights and liabilities
1
(1)
The Secretary of State may make one or more schemes for the transfer of
property, rights and liabilities of the Audit Commission to a person or
persons specified in the scheme.
(2) 10The things that may be transferred under a transfer scheme include—
(a)
property, rights and liabilities that could not otherwise be
transferred;
(b)
property acquired, and rights and liabilities arising, after the making
of the scheme.
(3)
15A transfer scheme may make consequential, supplementary, incidental or
transitional provision and may in particular—
(a)
create rights, or impose liabilities, in relation to property or rights
transferred;
(b)
make provision about the continuing effect of things done by the
20transferor in respect of anything transferred;
(c)
make provision about the continuation of things (including legal
proceedings) in the process of being done by, on behalf of or in
relation to the transferor, in respect of anything transferred;
(d)
make provision for references to the transferor in an instrument or
25other document in respect of anything transferred to be treated as
references to the transferee;
(e) make provision for the shared ownership or use of property;
(f)
if the TUPE regulations do not apply in relation to the transfer, make
provision which is the same or similar.
(4)
30A transfer scheme may, in such cases as may be specified in the scheme,
provide for a person’s period of employment before the person was
employed by the Audit Commission (as well as the person’s period of
employment by the Audit Commission) to be treated as a period of
employment with the transferee for the purposes of the scheme or, if they
35apply in relation to the transfer, the TUPE regulations.
(5) A transfer scheme may provide—
(a) for modification by agreement;
Local Audit and Accountability BillPage 33
(b)
for modifications to have effect from the date when the original
scheme came into effect.
(6) In this paragraph—
(a)
“TUPE regulations” means the Transfer of Undertakings (Protection
5of Employment) Regulations 2006 (SI 2006/246SI 2006/246), and
(b)
references to rights and liabilities include rights and liabilities under
a contract of employment.
Reduction in membership pending abolition
2
Until the coming into force of section 1, in section 1(2) of the Audit
10Commission Act 1998 (Audit Commission to consist of not less than 10 nor
more than 15 members) there is omitted the words “less than 10 nor”.
Final accounts
3
(1)
As soon as is reasonably practicable after the abolition date, the Secretary of
State must prepare—
(a)
15a statement of account for the Audit Commission for the last
financial year to end before the abolition date, and
(b)
a statement of account for the Audit Commission for the period (if
any) beginning immediately after the end of that financial year and
ending immediately before the abolition date.
(2)
20A statement of account under this paragraph must be prepared in
accordance with the last direction given by the Secretary of State to the Audit
Commission under paragraph 11(1) of Schedule 1 to the Audit Commission
Act 1998.
(3)
The Secretary of State must, as soon as is reasonably practicable after
25preparing a statement of account under this paragraph, send a copy of it to
the Comptroller and Auditor General.
(4) The Comptroller and Auditor General must—
(a) examine, certify and report on the statement of account, and
(b)
make arrangements for a copy of the statement and the report to be
30laid before Parliament.
(5)
Sub-paragraph (1)(a) does not apply if the Audit Commission has already
sent a copy of the statement of account for that year to the Comptroller and
Auditor General.
(6)
In that case, the repeal by this Act of paragraph 11 of Schedule 1 to the Audit
35Commission Act 1998 does not remove the obligation of the Comptroller
and Auditor General to take the steps specified in that paragraph in relation
to the statement of account if the Comptroller has not already done so.
(7)
In this paragraph “financial year” means the period of 12 months ending
with 31st March in any year.
40Final annual report
4
(1)
As soon as is reasonably practicable after the abolition date, the Secretary of
State must publish a report on the discharge of the functions of the Audit
Commission.
Local Audit and Accountability BillPage 34
(2) The report must relate to the period—
(a)
beginning immediately after the period covered by the last annual
report published by the Audit Commission, and
(b) ending immediately before the abolition date.
(3)
5The Secretary of State must lay an annual report published under this
paragraph before Parliament.
(4)
The repeal by this Act of paragraph 14(2) of Schedule 1 to the Audit
Commission Act 1998 does not remove the obligation of the Secretary of
State to lay copies of an annual report received from the Audit Commission
10before each House of Parliament if the Secretary of State has not already
done so.
Payments in respect of pension liabilities
5
The Secretary of State may make payments to any person to enable that
person to meet—
(a)
15liabilities arising as the result of provision made under paragraph
5(2) of Schedule 1 to the Audit Commission Act 1998 for the payment
of sums by way of pension, allowances or gratuities, or
(b)
liabilities under the pension scheme established under paragraph
7(4)(c) of that Schedule.
20Meaning of “the abolition date”
6
In this Schedule “the abolition date” means the date on which section 1(1)
(abolition of Audit Commission) comes into force.
Part 2 Repeal of Audit Commission Act 1998: consequential repeals and revocations
| Reference | 25Extent of repeal or revocation |
|---|---|
| School Standards and Framework Act 1998 (c. 31) |
In Schedule 30, paragraph 225. |
| Local Government Act 1999 (c. 27) |
Section 22(3) to (6). |
| Greater London Authority Act 1999 (c. 29) |
Section 133. |
| Schedule 8. | |
| Local Government Act 2000 (c. 22) |
30Section 91(1). |
| In Schedule 5, paragraph 30. | |
| Countryside and Rights of Way Act 2000 (c. 37) |
In Schedule 13, paragraph 8. |
| Local Government Act 2003 (c. 26) |
Sections 107 and 108. |
| Sections 110 and 111. | |
| 35In Schedule 7, paragraph 65. | |
| Health and Social Care (Community Health and Standards) Act 2003 (c. 43) |
In Schedule 9, paragraph 12. |
| Fire and Rescue Services Act 2004 (c. 21) |
In Schedule 1, paragraph 88. |
Local Audit and Accountability BillPage 35
| Reference | Extent of repeal or revocation |
|---|---|
| Public Audit (Wales) Act 2004 (c. 23) |
In Schedule 2, paragraphs 21 to 26 and 32 to 38. |
| Freedom of Information (Removal and Relaxation of Statutory Prohibitions on Disclosure of Information) Order 2004 (SI 2004/3363) |
Article 8. 5 |
| Public Services Ombudsman (Wales) Act 2005 (c. 10) |
In Schedule 6, paragraph 59. |
| Serious Organised Crime and Police Act 2005 (c. 15) |
In Schedule 4, paragraph 111. |
| Education Act 2005 (c. 18) | 10In Schedule 14, paragraph 18. |
| Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005 (SI 2005/1074) |
Article 4. 15 |
| Health Act 2006 (c. 28) | In Schedule 8, paragraphs 39 to 42. |
| Education and Inspections Act 2006 (c. 40) |
In Schedule 14, paragraphs 26 to 28, 30 and 31. |
| National Health Service (Consequential Provisions) Act 2006 (c. 43) |
In Schedule 1, paragraphs 186 to 189 and 295 to 297. |
| Serious Crime Act 2007 (c. 27) | 20Part 1 of Schedule 7. |
| Local Government and Public Involvement in Health Act 2007 (c. 28) |
Sections 145 and 146. |
| Section 149. | |
| Section 151(1). | |
| Section 153. | |
| 25Section 155(3). | |
| Section 157. | |
| Sections 159 to 165. | |
| Section 201(5). | |
| Schedule 9. | |
| 30Schedule 11. | |
| In Schedule 13, paragraph 52. | |
| Health and Social Care Act 2008 (c. 14) |
In Schedule 5, paragraphs 64 to 69. |
| Housing and Regeneration Act 2008 (c. 17) |
In Schedule 9, paragraphs 20 to 27. |
| Local Transport Act 2008 (c. 26) | 35In Schedule 4, paragraph 61. |
| Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 (SI 2008/817) |
Article 4. |
| Offender Management Act 2007 (Consequential Amendments) Order 2008 (SI 2008/912) |
40In Schedule 1, paragraphs 26(2)(c) and (d) and 27(2)(c). |
Local Audit and Accountability BillPage 36
| Reference | Extent of repeal or revocation |
|---|---|
| Companies Act 2006 (Consequential Amendments etc) Order 2008 (SI 2008/948) |
In Schedule 1, paragraph 23. |
| London Waste and Recycling Board Order 2008 (SI 2008/ 2038) |
5Article 21(1). |
| Local Democracy, Economic Development and Construction Act 2009 (c. 20) |
In Schedule 6, paragraph 89. 10 |
| Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (SI 2009/1941) |
In Schedule 1, paragraph 173. 15 |
| Housing and Regeneration Act 2008 (Registration of Local Authorities) Order 2010 (SI 2010/844) |
In Schedule 2, paragraph 24. |
| Apprenticeship, Skills, Children and Learning Act 2009 (Consequential Amendments) (England and Wales) Order 2010 (SI 2010/ 1080) |
20In Schedule 1, paragraph 98. 25 |
| Police Reform and Social Responsibility Act 2011 (c. 13) |
In Schedule 16, paragraphs 226 to 230. |
| Localism Act 2011 (c. 20) | In Schedule 20, paragraph 3. |
| Education Act 2011 (c. 21) | 30In Schedule 5, paragraph 13. |
| Local Government Finance Act 2012 (c.17) |
In Schedule 3, paragraph 31. |
| Crime and Courts Act 2013 (c. 22) |
In Schedule 9, paragraph 62. |
| Health and Social Care Act 2012 (Consequential Amendments) Order 2013 (SI 2013/594) |
35Article 4. |
Local Audit and Accountability BillPage 37
Section 2
SCHEDULE 2 Relevant authorities
1 A county council in England.
2 A district council.
3 5A London borough council.
Local Audit and Accountability BillPage 38
4 A parish council.
5 A joint authority established under Part 4 of the Local Government Act 1985.
6 A Passenger Transport Executive.
7 The Greater London Authority.
8 5A functional body.
9 The London Pensions Fund Authority.
10 The London Waste and Recycling Board.
11 The Common Council.
-
NOTE: This Act applies to the Common Council only to the extent that it
10exercises functions in relation to—(a)the collection fund of the Common Council,
(b)the City Fund, or
12 A parish meeting of a parish which does not have a separate parish council.
13 The Council of the Isles of Scilly.
14 15Charter trustees.
15 A port health authority for a port health district that is wholly in England.
16 The Broads Authority.
17 A National Park authority for a National Park in England.
18
A conservation board established by order of the Secretary of State under
20section 86 of the Countryside and Rights of Way Act 2000.
19 A police and crime commissioner for a police area in England.
20 A chief constable for an area in England.
21 The Commissioner of Police of the Metropolis.
22
A fire and rescue authority in England constituted by a scheme under
25section 2 of the Fire and Rescue Services Act 2004 or a scheme to which
section 4 of that Act applies.
23 A clinical commissioning group.
24 Special trustees for a hospital.
25
An authority established for an area in England by an order under section
30207 of the Local Government and Public Involvement in Health Act 2007
(joint waste authorities).
26 An internal drainage board for an internal drainage district—
(a) wholly in England, or
(b) partly in England and partly in Wales.
27
35An economic prosperity board established under section 88 of the Local
Democracy, Economic Development and Construction Act 2009.
Local Audit and Accountability BillPage 39
28 A combined authority.
29
Any person or body exercising functions in relation to an area wholly in
England or partly in England and partly in Wales—
(a)
which was originally subject to audit provisions contained in an
5enactment passed before the Audit Commission Act 1998, and
(b)
to which the audit provisions of that Act applied by virtue of
paragraph 4(1) or 5 of Schedule 4 to that Act immediately before the
repeal of section 2(1) of that Act by this Act.
Section 7
SCHEDULE 3 10Further provisions about appointment of local auditors
Provisions applying to certain local authorities
1
(1)
If a relevant authority is a local authority operating executive arrangements,
the function of appointing a local auditor to audit its accounts is not the
responsibility of an executive of the authority under those arrangements.
(2)
15If a relevant authority is a local authority within the meaning of section 101
of the Local Government Act 1972 (arrangements for discharge of functions),
that section does not apply to the authority’s function of appointing a local
auditor to audit its accounts.
(3)
A local auditor appointed to audit the accounts of the Greater London
20Authority must be appointed by the Mayor of London and the London
Assembly acting jointly on behalf of the Authority.
Provisions applying to chief constables
2
(1)
This paragraph applies to the accounts for a financial year of a chief
constable for an area.
(2) 25The chief constable must not appoint a local auditor to audit the accounts.
(3)
The accounts must be audited by the local auditor appointed by the police
and crime commissioner for the area to audit the commissioner’s accounts
for the financial year.
(4)
The police and crime commissioner must consult and take into account the
30advice of the commissioner’s auditor panel on the selection and
appointment of the local auditor.
Provisions applying to the Commissioner of Police of the Metropolis
3
(1)
This paragraph applies to the accounts for a financial year of the
Commissioner of Police of the Metropolis.
(2)
35The Commissioner of Police of the Metropolis must not appoint a local
auditor to audit the accounts.
(3)
The accounts must be audited by the local auditor appointed by the Mayor’s
Office for Policing and Crime to audit the Office’s accounts for the financial
year.