|
| |
|
(4) | For the purposes of sub-paragraph (3), a year of account of a |
| |
landlord is a “relevant year of account” if— |
| |
(a) | it precedes that in which the direction is given, and |
| |
(b) | at the end of it there is in force in relation to it a |
| |
disapplication under section 4A(1) of the Friendly and |
| 5 |
Industrial and Provident Societies Act 1968. |
| |
| |
| “qualified auditor” means a person who is a qualified |
| |
auditor for the purposes of the Friendly and Industrial |
| |
and Provident Societies Act 1968; |
| 10 |
| “year of account” has the meaning given by section 21(1) of |
| |
| |
20 (1) | Paragraph 18 of Schedule 1 (accounting and audit requirements for |
| |
charities) is amended as follows. |
| |
(2) | In the cross-heading preceding the paragraph, after “and audit” insert “or |
| 15 |
| |
(3) | In sub-paragraph (1) (application of provisions to registered social landlord |
| |
which is a registered charity) omit the words from “(which impose” |
| |
| |
(4) | For sub-paragraph (4) substitute— |
| 20 |
“(4) | The charity must appoint a qualified auditor (“the auditor”) to |
| |
audit the accounts prepared in accordance with sub-paragraph (3) |
| |
in respect of each period of account in which— |
| |
(a) | the charity’s gross income (within the meaning of the |
| |
Charities Act 1993) arising in connection with its housing |
| 25 |
| |
(b) | its total expenditure arising in connection with those |
| |
| |
| exceeds the sum for the time being specified in section 43(1) of the |
| |
Charities Act 1993 (audit required for charities where gross |
| 30 |
income or total income exceeds the specified sum). |
| |
(4A) | Where sub-paragraph (4) does not apply in respect of a period of |
| |
account, the charity must appoint a qualified auditor (“the |
| |
reporting accountant”) to make such a report as is mentioned in |
| |
paragraph 18A(1) in respect of the period of account. |
| 35 |
(4B) | In sub-paragraphs (4) and (4A) “qualified auditor” means a person |
| |
who is eligible for appointment as auditor of the charity under |
| |
Part 2 of the Companies Act 1989 or who would be so eligible if the |
| |
charity were a company registered under the Companies Act |
| |
| 40 |
21 | After paragraph 18 of Schedule 1 insert— |
| |
“Charities exempt from audit requirements: accountant’s report |
| |
18A (1) | The report referred to in paragraph 18(4A) is a report— |
| |
(a) | relating to the charity’s accounts prepared in accordance |
| |
with paragraph 18(3) in respect of the period of account in |
| 45 |
| |
(b) | complying with sub-paragraphs (2) and (3) below. |
| |
|
| |
|
| |
|
(2) | The report must state whether, in the opinion of the reporting |
| |
| |
(a) | the revenue account or accounts and the balance sheet are |
| |
in agreement with the books of account kept by the charity |
| |
| 5 |
(b) | on the basis of the information contained in those books of |
| |
account, the revenue account or accounts and the balance |
| |
sheet comply with the requirements of the Charities Act |
| |
| |
(c) | on the basis of the information contained in those books of |
| 10 |
account, paragraph 18(4A) applied to the charity in respect |
| |
of the period of account in question. |
| |
(3) | The report must also state the name of the reporting accountant |
| |
| |
(4) | Paragraph 18(7) applies to the reporting accountant and his |
| 15 |
functions under this paragraph as it applies to an auditor and his |
| |
functions under paragraph 18. |
| |
(5) | The Relevant Authority may, in respect of a relevant period of |
| |
account of a charity, give a direction to the charity requiring it— |
| |
(a) | to appoint a qualified auditor to audit its accounts for that |
| 20 |
| |
(b) | to furnish to the Relevant Authority a copy of the auditor’s |
| |
report by such date as is specified in the direction; |
| |
| and paragraph 18(5) to (7) apply to an auditor so appointed as they |
| |
apply to an auditor appointed under paragraph 18. |
| 25 |
(6) | For the purposes of sub-paragraph (5), a period of account of a |
| |
charity is a relevant period of account if— |
| |
(a) | it precedes that in which the direction is given; and |
| |
(b) | paragraph 18(4A) applied in relation to it. |
| |
(7) | In this paragraph “period of account” and “qualified auditor” have |
| 30 |
the same meaning as in paragraph 18(4A).” |
| |
22 (1) | Paragraph 19 of Schedule 1 (responsibility for securing compliance with |
| |
accounting requirements) is amended as follows. |
| |
(2) | In sub-paragraph (2)— |
| |
(a) | in paragraph (c), after “and audit” insert “or reporting”; |
| 35 |
(b) | omit paragraph (d) (but not the “or” at the end); and |
| |
(c) | for “level 3” substitute “level 5”. |
| |
(3) | The amendment made by sub-paragraph (2)(c) does not apply in relation to |
| |
any offence committed before the day on which that sub-paragraph comes |
| |
| 40 |
(4) | After sub-paragraph (4) insert— |
| |
“(5) | Where any of paragraphs (a) to (e) of sub-paragraph (2) applies in |
| |
respect of any default on the part of a registered social landlord, |
| |
the High Court may, on the application of the Relevant Authority, |
| |
make such order as the court thinks fit for requiring the default to |
| 45 |
| |
| Any such order may provide that all the costs or expenses of and |
| |
incidental to the application shall be borne by the registered social |
| |
|
| |
|
| |
|
landlord or by any of its officers who are responsible for the |
| |
| |
23 | After paragraph 19 of Schedule 1 insert— |
| |
“Disclosure of information by auditors etc. to the Relevant Authority |
| |
19A (1) | A person who is, or has been, an auditor of a registered social |
| 5 |
landlord does not contravene any duty to which he is subject |
| |
merely because he gives to the Relevant Authority — |
| |
(a) | information on a matter of which he became aware in his |
| |
capacity as auditor of the registered social landlord, or |
| |
(b) | his opinion on such a matter, |
| 10 |
| if he is acting in good faith and he reasonably believes that the |
| |
information or opinion is relevant to any functions of the Relevant |
| |
| |
(2) | Sub-paragraph (1) applies whether or not the person is |
| |
responding to a request from the Relevant Authority. |
| 15 |
(3) | This paragraph applies to a person who is, or has been, a reporting |
| |
accountant as it applies to a person who is, or has been, an auditor. |
| |
(4) | A “reporting accountant” means a person appointed as mentioned |
| |
| |
24 (1) | Paragraph 20 of Schedule 1 (inquiry into affairs of registered social landlord) |
| 20 |
| |
(2) | After sub-paragraph (4) insert— |
| |
| “(4A) The person or persons conducting the inquiry may determine the |
| |
procedure to be followed in connection with the inquiry.” |
| |
(3) | At the end of sub-paragraph (7) add “, and the Relevant Authority may |
| 25 |
arrange for the whole or part of an interim or final report to be published in |
| |
such manner as it considers appropriate.” |
| |
(4) | After sub-paragraph (7) insert— |
| |
“(8) | A local authority may, if they think fit, contribute to the expenses |
| |
of the Relevant Authority in connection with any inquiry under |
| 30 |
| |
25 | After paragraph 20 of Schedule 1 insert— |
| |
| |
20A (1) | For the purposes of an inquiry the person or persons conducting it |
| |
may serve a notice on an appropriate person directing him to |
| 35 |
attend at a specified time and place and do either or both of the |
| |
| |
| |
(b) | produce any specified documents, or documents of a |
| |
specified description, which are in his custody or under his |
| 40 |
control and relate to any matter relevant to the inquiry. |
| |
(2) | The person or persons conducting such an inquiry— |
| |
(a) | may take evidence on oath and for that purpose administer |
| |
| |
|
| |
|
| |
|
(b) | instead of administering an oath, require the person |
| |
examined to make and subscribe a declaration of the truth |
| |
of the matters about which he is examined. |
| |
| |
| “appropriate person” means a person listed in section 30(2); |
| 5 |
| “document” has the same meaning as in section 30; |
| |
| “inquiry” means an inquiry under paragraph 20. |
| |
(4) | A person may not be required under this paragraph to disclose |
| |
anything that, by virtue of section 30(4), he could not be required |
| |
to disclose under section 30. |
| 10 |
(5) | Section 31 (enforcement of notice to provide information, &c) |
| |
applies in relation to a notice given under this paragraph by the |
| |
person or persons conducting an inquiry as it applies in relation to |
| |
a notice given under section 30 by the Relevant Authority, but |
| |
subject to sub-paragraph (6). |
| 15 |
(6) | A person guilty of an offence under section 31(1) as it applies in |
| |
accordance with sub-paragraph (5) is liable— |
| |
(a) | on summary conviction, to a fine not exceeding the |
| |
| |
(b) | on conviction on indictment, to imprisonment for a term |
| 20 |
not exceeding two years or to a fine, or both. |
| |
(7) | Any person who, in purported compliance with a notice given |
| |
under this paragraph by the person or persons conducting an |
| |
inquiry, knowingly or recklessly provides any information which |
| |
is false or misleading in a material particular commits an offence |
| 25 |
and is liable to the penalties mentioned in sub-paragraph (6). |
| |
(8) | Proceedings for an offence under sub-paragraph (7) may be |
| |
brought only by or with the consent of the Relevant Authority or |
| |
the Director of Public Prosecutions.” |
| |
26 (1) | Paragraph 21 of Schedule 1 (power of appointed person to obtain |
| 30 |
information) is amended as follows. |
| |
(2) | At the end of sub-paragraph (3) (application of section 31 to notice under |
| |
paragraph 20) add “, but subject to sub-paragraph (4).” |
| |
(3) | After sub-paragraph (3) add— |
| |
“(4) | A person guilty of an offence under section 31(1) as it applies in |
| 35 |
accordance with sub-paragraph (3) is liable— |
| |
(a) | on summary conviction, to a fine not exceeding the |
| |
| |
(b) | on conviction on indictment, to imprisonment for a term |
| |
not exceeding two years or to a fine, or both. |
| 40 |
(5) | Any person who, in purported compliance with a notice given |
| |
under this paragraph by an appointed person, knowingly or |
| |
recklessly provides any information which is false or misleading |
| |
in a material particular commits an offence and is liable to the |
| |
penalties mentioned in sub-paragraph (4). |
| 45 |
(6) | Proceedings for an offence under sub-paragraph (5) may be |
| |
brought only by or with the consent of the Relevant Authority or |
| |
the Director of Public Prosecutions.” |
| |
|
| |
|
| |
|
(4) | The amendments made by this paragraph do not apply in relation to any |
| |
offence committed or other thing done before the day on which this |
| |
paragraph comes into force. |
| |
| |
| |
New Schedule 2A to the Housing Act 1996 |
| 5 |
| |
| |
Further Provision About The Social Housing Ombudsman For Wales |
| |
| |
1 | The Social Housing Ombudsman for Wales (“the Ombudsman”) |
| |
shall be a corporation sole. |
| 10 |
| |
2 | The National Assembly for Wales may pay to or in respect of the |
| |
Ombudsman such amounts, by way of remuneration, pensions, |
| |
allowances or gratuities or by way of provision for any such |
| |
benefits, as it considers appropriate. |
| 15 |
3 | If a person ceases to be the Ombudsman and it appears to the |
| |
National Assembly for Wales that there are special circumstances |
| |
which make it right that the person should receive compensation, |
| |
the National Assembly for Wales may pay to that person a sum of |
| |
such amount as it considers appropriate. |
| 20 |
| |
4 (1) | The Ombudsman may appoint such staff as he considers |
| |
necessary for assisting him in the exercise of his functions. |
| |
(2) | The Ombudsman shall include among his staff such persons |
| |
having a command of the Welsh language as he considers are |
| 25 |
needed to enable him to investigate complaints in Welsh. |
| |
(3) | To assist him in the exercise of his functions, the Ombudsman may |
| |
obtain advice from any person who, in his opinion, is qualified to |
| |
| |
(4) | The Ombudsman may pay to any person from whom he obtains |
| 30 |
advice under sub-paragraph (3) such fees or allowances as he may |
| |
| |
| |
5 (1) | Any function of the Ombudsman may be exercised by— |
| |
(a) | a member of his staff, or |
| 35 |
(b) | a member of the staff of the Commission for Local |
| |
| |
| if authorised by the Ombudsman for that purpose. |
| |
|
| |
|
| |
|
(2) | The Ombudsman may, with the approval of the National |
| |
Assembly for Wales, make arrangements with persons under |
| |
which they, or members of their staff, may perform functions of |
| |
| |
(3) | References in any provision made by or under an enactment to a |
| 5 |
member of staff of the Ombudsman include any person exercising |
| |
any function of his by virtue of sub-paragraph (1)(b). |
| |
Reports and determinations |
| |
| |
(a) | shall annually prepare and lay before the National |
| 10 |
Assembly for Wales a general report on the performance of |
| |
| |
(b) | may from time to time prepare and lay before the National |
| |
Assembly for Wales such other reports with respect to his |
| |
functions as he thinks fit. |
| 15 |
(2) | The National Assembly for Wales shall, and the Ombudsman |
| |
may, publish reports laid before the National Assembly for Wales |
| |
| |
7 | The Ombudsman may, subject to any provision made by |
| |
regulations under section 51B, publish his determination on any |
| 20 |
| |
8 (1) | The Ombudsman may include in any report or determination |
| |
published under paragraph 6 or 7 statements, communications, |
| |
reports, papers or other documentary evidence obtained in the |
| |
exercise of his functions. |
| 25 |
(2) | In publishing any report or determination, the Ombudsman shall |
| |
have regard to the need for excluding so far as practicable— |
| |
(a) | any matter which relates to the private affairs of an |
| |
individual, where publication would seriously and |
| |
prejudicially affect the interests of that individual; and |
| 30 |
(b) | any matter which relates specifically to a social landlord in |
| |
Wales, where publication would seriously and |
| |
prejudicially affect its interests; |
| |
| unless inclusion of the matter concerned is necessary for the |
| |
purposes of the report or determination. |
| 35 |
| |
9 (1) | The expenses of the Ombudsman shall, so far as they cannot be |
| |
met out of income received by him, be met by the National |
| |
| |
(2) | Those expenses include any sums payable by the Ombudsman in |
| 40 |
consequence of a breach, in the course of the performance of any |
| |
of his functions, of any contractual or other duty (whether that |
| |
breach occurs by reason of his act or omission or that of a member |
| |
of his staff or any other person assisting him in the exercise of his |
| |
| 45 |
|
| |
|
| |
|
Absolute privilege for communications etc. |
| |
10 | For the purposes of the law of defamation absolute privilege |
| |
| |
(a) | any communication between the Ombudsman and any |
| |
person by or against whom a complaint is made to him; |
| 5 |
(b) | any determination by the Ombudsman; and |
| |
(c) | the publication by him of any report or such a |
| |
determination under paragraph 6, 7 or 8. |
| |
Disclosure of information |
| |
11 (1) | Information obtained by the Ombudsman in the course of or for |
| 10 |
the purposes of an investigation of a complaint must not be |
| |
| |
(a) | for the purposes of the investigation, of any determination |
| |
made in respect of the complaint or of the publication of a |
| |
determination under paragraph 7; |
| 15 |
(b) | as provided in paragraph 12 or 17 or any regulations under |
| |
| |
(c) | for the purposes of any proceedings for an offence of |
| |
perjury alleged to have been committed in the course of an |
| |
investigation of a complaint by the Ombudsman; or |
| 20 |
(d) | for the purposes of an inquiry with a view to the taking of |
| |
any proceedings as mentioned in paragraph (c). |
| |
(2) | The Ombudsman shall not be called upon to give evidence in any |
| |
proceedings (other than proceedings within sub-paragraph (1)(c)) |
| |
of matters coming to his knowledge in the course of an |
| 25 |
investigation of a complaint. |
| |
(3) | Information obtained from the Information Commissioner by |
| |
virtue of section 76 of the Freedom of Information Act 2000 shall |
| |
be treated for the purposes of sub-paragraph (1) as obtained for |
| |
the purposes of an investigation and, in relation to such |
| 30 |
information, the reference in paragraph (a) of that sub-paragraph |
| |
to the investigation shall have effect as a reference to any |
| |
| |
12 | The Ombudsman may disclose to the Information Commissioner |
| |
any information obtained by, or furnished to, the Ombudsman by |
| 35 |
virtue of or for the purposes of section 51A or 51B if the |
| |
information appears to him to relate to— |
| |
(a) | a matter in respect of which the Information |
| |
Commissioner could exercise any power conferred by— |
| |
(i) | Part V of the Data Protection Act 1998 |
| 40 |
| |
(ii) | section 48 of the Freedom of Information Act 2000 |
| |
(practice recommendations), or |
| |
(iii) | Part IV of that Act (enforcement), or |
| |
(b) | the commission of an offence under— |
| 45 |
(i) | any provision of the Data Protection Act 1998 other |
| |
than paragraph 12 of Schedule 9 (obstruction of |
| |
execution of warrant), or |
| |
|
| |
|