Appendix H
Letter from the Clerk of the Committee to the
Assembly Compliance Officer, Welsh Assembly Government
Proposal for the Regulatory Reform (National Health
Service Charitable Trust Accounts and Audit) Order 2004: relationship
with the Public Audit (Wales) Bill [Lords]
The Public Audit (Wales) Bill [Lords] completed
its Committee stage in the House of Lords on 26 February, and
has been reprinted, with amendments, as House of Lords Bill 31.
As you know, the Bill makes provision for a Welsh
Audit Office under the Auditor General for Wales, who would also
exercise most of the functions currently exercised in Wales under
the Audit Commission. It appears that the Bill would alter the
arrangements for accounts and audit of NHS bodies in Wales in
a way which would amend the provision which is presently proposed
to be made by the Regulatory Reform (National Health Service Charitable
Trust Accounts and Audit) Order 2004.
It is not immediately clear how the provisions of
the proposed order are intended to be amended or modified by the
passage of the Bill. It would assist the Committee in its consideration
of the proposal if the Department could provide a memorandum addressing
the following points:
- whether the provisions of the
Public Audit (Wales) Bill will apply to the accounts and audit
of NHS charities in Wales;
- if so, what provision in the bill will bring
NHS charities in Wales within the audit responsibilities of the
proposed Wales Audit Office;
- whether, under the provisions of the bill, NHS
charities in Wales will be required to submit accounts to the
Wales Audit office;
- whether NHS charities in Wales will continue
to be subject to the requirements of the Charities Act 1993, as
amended by the proposed regulatory reform order;
- what arrangements are to be made for the audit
of NHS charity accounts in Wales under new section 43A of the
Charities Act 1993, as inserted by article 3 of the proposed order;
- whether the bill will, in effect, reinstate the
dual accounting burden on NHS charities in Wales which the proposed
regulatory reform order would remove for NHS charities in England
and Wales, and if not, why not; and
- whether it is anticipated that the bill will
receive Royal Assent before the proposed order is made, and, if
not, whether the bill will amend or modify any of the provisions
of the proposed regulatory reform order.
It would be of great assistance to the Committee
if a memorandum could be provided addressing the points above,
and supplying any further information which may be relevant to
the Committee's consideration, by Wednesday 3 March at the latest.
27 February 2004
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