Amendments proposed to the Government Resources and Accounts Bill - continued House of Commons

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Value added tax

   

Miss Melanie Johnson

NC4

To move the following Clause:—

    '.—(1) This section applies where a government department makes supplies of goods or services which are taxable supplies for the purposes of the Value Added Tax Act 1994.

    (2) The Treasury may make arrangements—

      (a) about the treatment of receipts and payments in respect of value added tax in accounts under section 5 or 7;

      (b) for the exemption of receipts in respect of value added tax, to such extent and on such conditions as may be specified, from any requirement for payment into the Consolidated Fund.

    (3) For the purposes of this section "government department" has the same meaning as it has for the purposes of section 41 of the Value Added Tax Act 1994 (application to the Crown).

    (4) Section 21 of the Finance Act 1999 (accounting for VAT by departments) shall cease to have effect.'.


Summarised accounts

   

Miss Melanie Johnson

NC26

To move the following Clause:—

    '.—(1) The Treasury may by order provide for section 98(4) of the National Health Service Act 1977 (requirement to prepare summarised accounts) not to apply in relation to a specified body for a specified year.

    (2) The Treasury may make an order in respect of a body for a year only if they consider that the preparation of summarised accounts for that body and that year is unnecessary having regard to information contained or to be contained in—

      (a) a department's resource accounts under section 5, or

      (b) accounts under section 10.

    (3) An order under this section—

      (a) shall be made by statutory instrument, and

      (b) shall be subject to annulment in pursuance of a resolution of either House of Parliament.'.


Comptroller and Auditor General: right of access to information

   

Mr David Davis
Mr Alan Williams
Mr Robert Sheldon
Mr David Rendel

NC1

To move the following Clause:—

    ' .—(1) This section applies for the purposes of the examination by the Comptroller and Auditor General of the accounts of government departments and other bodies under or by virtue of—

      (a) this Act, or

      (b) the Exchequer and Audit Departments Act 1921, or

      (c) any other enactment, or

      (d) any arrangement between such department or body and some other body which provides for the accounts of that body to be subject to examination by the Comptroller and Auditor General.

    (2) The Comptroller and Auditor General—

      (a) shall have a right of access at all reasonable times to all accounting records and other documents relating to—

          (i) such accounts, or

          (ii) separately, any money originating in the Consolidated Fund or Exchequer grant, and

          (iii) any payments funded by money that would otherwise be payable into the Consolidated Fund.

      (b) shall be entitled to require from any person holding or accountable for any such document any assistance, information or explanation which he reasonably requires.

    (3) Without prejudice to any other rights vested in the Comptroller and Auditor General, the rights conferred by subsections (2) and (3) are also exercisable against a receiving body to the same extent as similar rights are exercisable against the receiving body by a paying body.

    (4) Notwithstanding subsection (3), the rights conferred by subsection (2) are not exercisable against any paying body or receiving body the accounts of which are subject to audit under section 2 of the Audit Commission Act 1998 other than a body specified in section 98(1) of the National Health Service Act 1977.

    (5) The following provisions shall cease to have effect—

      (a) section 28 of the Exchequer and Audit Departments Act 1866 (access to departments' documents);

      (b) section 9(2) of the Exchequer and Audit Departments Act 1921 (application of section 28 of 1866 Act).

    (6) "Paying body" means any body which pays to a receiving body money originating in the Consolidated Fund or Exchequer grant.

    (7) "Receiving body" means any body which receives from a paying body money originating in the Consolidated Fund or Exchequer grant.'.


Public service agencies' accounts: scrutiny

   

Mr David Davis
Mr Alan Williams
Mr Robert Sheldon
Mr David Rendel

NC2

To move the following Clause:—

    '.—(1) This section applies to any public service agency of the sort described in subsection (7), unless otherwise provided in any enactment passed after this section comes into force.

    (2) Every public service agency shall prepare accounts in respect of each financial year and shall send them to the Comptroller and Auditor General.

    (3) The Comptroller and Auditor General shall examine accounts sent to him under this section with a view to satisfying himself—

      (a) that the accounts present a true and fair view, and

      (b) that any monies provided to the agency have been expended for the purposes intended by Parliament.

    (4) Where the Comptroller and Auditor General has conducted an examination of accounts under subsection (3) he shall—

      (a) certify them and issue a report,

      (b) send the certified accounts and the report to the Treasury, and

      (c) if he is not satisfied of the matters set out in subsection (3)(a) and (b), he shall report to the House of Commons.

    (5) The Treasury shall lay accounts and reports received under subsection (4)(b) before the House of Commons.

    (6) In relation to any public service agency created before this section comes into force, any enactment which provides for the appointment as auditor of the agency of a person other than the Comptroller and Auditor General shall be read as providing instead for the appointment of the Comptroller and Auditor General.

    (7) In this section "public service agency" means a body which—

      (a) is not a government department or comprised within a government department, and

      (b) exercises public functions of a governmental nature which might otherwise fall to be exercised by central government,

    but does not include a public service agency which is a company registered under the Companies Act 1985.'.


Non-statutory public service agencies' accounts: scrutiny

   

Mr David Davis
Mr Alan Williams
Mr David Rendel

NC5

To move the following Clause—

    '.—(1) This section applies to any non-statutory public service agency of the sort described in subsection (7), unless otherwise provided in any enactment passed after this section comes into force.

    (2) On the prescribed date for each non-statutory public service agency subsections (3) to (6) shall apply to that agency.

    (3) Every non-statutory public service agency shall prepare accounts in respect of each financial year and shall send them to the Comptroller and Auditor General.

    (4) The Comptroller and Auditor General shall examine accounts sent to him under this section with a view to satisfying himself—

      (a) that the accounts present a true and fair view, and

      (b) that any public money provided to the agency has been expended for the purposes intended by the body by which the money was paid.

    (5) Where the Comptroller and Auditor General has conducted an examination of accounts under subsection (4) he shall—

      (a) certify them and issue a report,

      (b) send the certified accounts and the report to the Treasury, and

      (c) if he is not satisfied of the matters set out in subsection (4)(a) and (b), he shall report to the House of Commons.

    (6) The Treasury shall lay accounts and reports received under subsection (5)(b) before the House of Commons.

    (7) In this section "public service agency" means a body which—

      (a) is not a government department or comprised within a government department, and

      (b) exercises public functions of a governmental nature which might otherwise fall to be exercised by central government,

    but does not include a public service agency which is a company registered under the Companies Act 1985; and "non-statutory public service agency" means a public service agency which was not established by statute.

    (8) In this section "prescribed date" means, as regards each non-statutory public service agency, the first day of the first full financial year of that agency commencing after this section comes into force.'.


Statutory public service agencies' accounts: scrutiny

   

Mr David Davis
Mr Alan Williams
Mr Robert Sheldon

NC7

To move the following Clause:—

         '.—(1) This section applies to any statutory public service agency of the sort described in subsection (8) and which is created after this section comes into force, unless otherwise provided in any enactment passed after this section comes into force.

    (2) On the prescribed date for each statutory public service agency subsections (3) to (7) shall apply to that agency.

    (3) Every statutory public service agency shall prepare accounts in respect of each financial year and shall send them to the Comptroller and Auditor General.

    (4) The Comptroller and Auditor General shall examine accounts sent to him under this section with a view to satisfying himself—

      (a) that the accounts present a true and fair view, and

      (b) that any public money provided to the agency has been expended for the purposes intended by the body by which the money was paid.

    (5) The Comptroller and Auditor General shall have a right of access at all reasonable times to all such documents as he may require for carrying out any examination under subsection (4) above and shall be entitled to require from any person holding or accountable for any such document such information and explanation as are necessary for that purpose.

    (6) Where the Comptroller and Auditor General has conducted an examination of accounts under subsection (4) he shall—

      (a) certify them and issue a report,

      (b) send the certified accounts and the report to the Treasury, and

      (c) if he is not satisfied of the matters set out in subsection (4)(a) and (b), he shall report to the House of Commons.

    (7) The Treasury shall lay accounts and reports received under subsection (6)(b) before the House of Commons.

    (8) In this section "public service agency" means a body which—

      (a) is not a government department or comprised within a government department, and

      (b) exercises public functions of a governmental nature which might otherwise fall to be exercised by central government,

    but does not include a public service agency which is a company registered under the Companies Act 1985; and "statutory public service agency" means a public service agency which was established by statute.

    (9) In this section "prescribed date" means, as regards each statutory public service agency, the first day of the first full financial year of that agency commencing after this section comes into force.'.

 
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