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49 | Transitional provision and consequential amendments |
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(1) | Schedule 8 (which contains transitional provision) has effect. |
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(2) | Schedule 9 (which contains amendments consequential on this Part) has effect. |
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50 | Power to make Companies Act companies subject to audit of Comptroller and |
| |
| 5 |
After section 25(10) of the Government Resources and Accounts Act 2000 |
| |
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“(11) | Subsection (10)(c) does not apply to an order under subsection (6) if the |
| |
only bodies covered by the order are bodies which are companies as |
| |
defined in section 1(1) of the Companies Act 2006. |
| 10 |
| See sections 475 and 482 of that Act for provision about the interaction |
| |
between Part 16 of that Act (audit) and orders under subsection (6). |
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(12) | An order to which subsection (10)(c) does not apply by virtue of |
| |
subsection (11) is subject to annulment in pursuance of a resolution of |
| |
either House of Parliament.” |
| 15 |
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Transparency of government financial reporting to Parliament |
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51 | Inclusion in departmental estimates of resources used by designated bodies |
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(1) | The Government Resources and Accounts Act 2000 is amended as follows. |
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(2) | After section 4 insert— |
| 20 |
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4A | Inclusion in departmental estimates of resources used by designated |
| |
| |
(1) | An estimate for a government department for approval by the House |
| |
of Commons in respect of a financial year must be prepared in |
| 25 |
accordance with directions issued by the Treasury. |
| |
(2) | The Treasury may direct that the estimate is to include information |
| |
relating to resources expected to be used by any body that is a |
| |
designated body in relation to the department. |
| |
(3) | For the purposes of this section a body is a “designated” body in |
| 30 |
relation to a government department if— |
| |
(a) | it is designated in relation to the department by an order made |
| |
| |
(b) | it falls within a description of body designated in relation to the |
| |
department by such an order. |
| 35 |
(4) | A body, or a description of body, may be designated in relation to a |
| |
government department for a particular financial year or generally. |
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(5) | Subsections (6) and (7) apply if the Treasury— |
| |
|
| |
|
| |
|
(a) | expect the use of resources by a body in a financial year to |
| |
involve payments out of a devolved Consolidated Fund to or |
| |
for the benefit of the body, but |
| |
(b) | do not expect the use of resources by the body in the year to |
| |
involve payments out of the Consolidated Fund of the United |
| 5 |
Kingdom to or for the benefit of the body. |
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(6) | If an order is in force under which the body would (but for this |
| |
subsection) be a designated body for the year in relation to a |
| |
| |
(a) | the Treasury must notify the department that the conditions in |
| 10 |
subsection (5) are met in the case of the body for the year, and |
| |
(b) | the body is to be treated as if it were not designated for the year |
| |
in relation to the department. |
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(7) | If no such order is in force, the Treasury may not make one. |
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(8) | Before designating a body, or a description of body, the Treasury must, |
| 15 |
where they think it appropriate, consult— |
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(a) | the Scottish Ministers, |
| |
(b) | the Department of Finance and Personnel for Northern Ireland, |
| |
| |
| 20 |
(9) | In determining for any purpose whether a body has a particular |
| |
relationship with a government department (for example, whether it is |
| |
controlled by, or otherwise dependent on, the department), the |
| |
following must be disregarded— |
| |
(a) | the fact that an estimate for the department in respect of a |
| 25 |
financial year includes information relating to the body, and |
| |
(b) | the fact that the department’s resource accounts for a financial |
| |
year prepared under section 5 include information relating to |
| |
| |
(10) | An order under subsection (3) is to be made by statutory instrument. |
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(11) | A statutory instrument containing an order under that subsection is |
| |
subject to annulment in pursuance of a resolution of either House of |
| |
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(12) | In this section “a devolved Consolidated Fund” means— |
| |
(a) | the Scottish Consolidated Fund, |
| 35 |
(b) | the Consolidated Fund of Northern Ireland, or |
| |
(c) | the Welsh Consolidated Fund.” |
| |
(3) | In section 5(1) (resource accounts: preparation), for paragraphs (a) and (b) |
| |
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“(a) | resources acquired, held or disposed of during the year by— |
| 40 |
| |
(ii) | any body that is a designated body under section 4A in |
| |
relation to the department for the year, and |
| |
(b) | the use of resources during the year by the department or any |
| |
| 45 |
(4) | In section 6(1) (resource accounts: scrutiny by the Comptroller and Auditor |
| |
|
| |
|
| |
|
General), for paragraph (d) substitute— |
| |
| |
(i) | the financial transactions of the department, and |
| |
(ii) | the financial transactions of any body that is a |
| |
designated body under section 4A in relation to the |
| 5 |
department for the year in question, |
| |
| are in accordance with any relevant authority.” |
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52 | Corresponding provision in relation to Wales |
| |
(1) | Part 5 of the Government of Wales Act 2006 (c. 32) (finance) is amended as |
| |
| 10 |
(2) | After section 126 insert— |
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“126A | Inclusion in Budget motions of resources used by designated bodies |
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(1) | A Budget motion for a financial year may include information relating |
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to resources expected to be used by any body that is a designated body |
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in relation to a relevant person. |
| 15 |
(2) | For the purposes of this section a body is a “designated” body in |
| |
relation to a relevant person if— |
| |
(a) | it is designated in relation to the relevant person by an order |
| |
made by the Welsh Ministers, or |
| |
(b) | it falls within a description of body designated in relation to the |
| 20 |
relevant person by such an order. |
| |
(3) | A body, or a description of body, may be designated in relation to a |
| |
relevant person for a particular financial year or generally. |
| |
(4) | If the Welsh Ministers expect the use of resources by a body in a |
| |
financial year to involve payments out of a relevant Consolidated Fund |
| 25 |
to or for the benefit of the body, they may not make an order under |
| |
which the body would be a designated body for the year unless the |
| |
Treasury have consented to the making of the order. |
| |
(5) | “A relevant Consolidated Fund” means— |
| |
(a) | the Consolidated Fund of the United Kingdom, |
| 30 |
(b) | the Scottish Consolidated Fund, or |
| |
(c) | the Consolidated Fund of Northern Ireland. |
| |
(6) | The Welsh Ministers must, where they think it appropriate, consult the |
| |
Treasury before designating a body or a description of body. |
| |
(7) | In determining for any purpose whether a body has a particular |
| 35 |
relationship with a relevant person (for example, whether it is |
| |
controlled by, or otherwise dependent on, the person), the following |
| |
| |
(a) | the fact that the provisions of a Budget motion relating to the |
| |
relevant person in respect of a financial year include |
| 40 |
information relating to the body, and |
| |
(b) | the fact that the relevant person’s accounts for a financial year |
| |
prepared under this or any other Act include information |
| |
| |
|
| |
|
| |
|
(8) | An order under subsection (2) is to be made by statutory instrument. |
| |
(9) | A statutory instrument containing an order under that subsection is |
| |
subject to annulment in pursuance of a resolution of the National |
| |
| |
(10) | But subsection (9) does not apply if a draft of the statutory instrument |
| 5 |
containing the order has been laid before, and approved by a resolution |
| |
of, the National Assembly for Wales.” |
| |
(3) | Schedule 8 (Auditor General for Wales) is amended as follows. |
| |
(4) | In paragraph 13 (accounts of Auditor General), after sub-paragraph (1) insert— |
| |
“(1A) | The directions which the Treasury may give under sub-paragraph |
| 10 |
(1) include directions to prepare accounts relating to financial affairs |
| |
and transactions of persons other than the Auditor General.” |
| |
(5) | In paragraph 15 (audit of accounts of Auditor General)— |
| |
(a) | in sub-paragraph (5)(b)— |
| |
(i) | for “the Auditor General”, in the first place, substitute “a |
| 15 |
| |
(ii) | for “the Auditor General”, in the second place, substitute “the |
| |
| |
(b) | after sub-paragraph (5) insert— |
| |
“(5A) | In sub-paragraph (5)(b) “relevant person” means— |
| 20 |
(a) | the Auditor General, or |
| |
(b) | any person to whose financial affairs and transactions |
| |
the accounts are to relate by virtue of paragraph |
| |
| |
(6) | In paragraph 17(8) (access of Auditor General to documents), after paragraph |
| 25 |
| |
“(ba) | in a case within that paragraph relating to any accounts which |
| |
the Public Services Ombudsman for Wales is directed to |
| |
prepare under paragraph 16 of Schedule 1 to the Public Services |
| |
Ombudsman (Wales) Act 2005, the Ombudsman and any |
| 30 |
person to whose financial affairs and transactions the accounts |
| |
are to relate by virtue of sub-paragraph (1A) of that |
| |
| |
(7) | In paragraph 16 of Schedule 1 to the Public Services Ombudsman (Wales) Act |
| |
2005 (c. 10) (accounts), after sub-paragraph (1) insert— |
| 35 |
“(1A) | The directions which the Treasury may give under sub-paragraph |
| |
(1)(b) include directions to prepare accounts relating to financial |
| |
affairs and transactions of persons other than the Ombudsman.” |
| |
| |
| 40 |
53 | Meaning of “Minister of the Crown” |
| |
In this Act “Minister of the Crown” has the same meaning as in the Ministers |
| |
of the Crown Act 1975 (c. 26). |
| |
|
| |
|