Budget Responsibility and National Audit Bill [HL]

House of Commons

Session 2010 - 11
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Budget Responsibility and National Audit Bill [HL]

Budget Responsibility and National Audit Bill [HL]
Schedule 5 — Consequential amendments relating to Part 2
Part 2 — Amendments
36

the National Audit Office that was established by section 3 of the
National Audit Act 1983”, and
(b)
after that sub-paragraph insert—
“(ia)
of the Comptroller and Auditor General for
Northern Ireland and any member of the staff
5
of the Northern Ireland Audit Office,”.
      (3)
In subsection (6), after “Comptroller” insert “and Auditor General, the
Comptroller and Auditor General for Northern Ireland”.
      (4)
In subsection (11), omit paragraphs (a) and (b).
Social Security Administration Act 1992
10
15    (1)
In section 123 of the Social Security Administration Act 1992 (unauthorised
disclosure of information relating to particular persons), subsection (8) is
amended as follows.
      (2)
After paragraph (a) insert—
“(aa)
any member or employee of the National Audit Office;
15
(ab)
any other person who carries out the administrative work of
the National Audit Office or who provides, or is employed in
the provision of, services to that Office;”.
      (3)
In paragraph (i), omit “the National Audit Office or”.
      (4)
In paragraph (j)—
20
(a)
for “either of those Offices” substitute “the Northern Ireland Audit
Office”, and
(b)
for “either of them” substitute “that Office”.
      (5)
After paragraph (j) insert—
“(jza)
the following persons—
25
(i)
any member of the staff of the National Audit Office
that was established by section 3 of the National
Audit Act 1983, or
(ii)
any other person who carried out the administrative
work of that Office, or who provided, or who was
30
employed in the provision of, services to that Office;”.
Taxation of Chargeable Gains Act 1992
16
In section 288 of the Taxation of Chargeable Gains Act 1992 (interpretation),
in subsection (3A), at the end insert—
“(k)
paragraph 4 of Schedule 4 to the Budget Responsibility and
35
National Audit Act 2011.”
National Lottery etc. Act 1993
17
In section 4B of the National Lottery etc. Act 1993 (disclosure of
information), in subsection (4)(f), for “the National Audit Office” substitute
“the Comptroller and Auditor General”.
40

Budget Responsibility and National Audit Bill [HL]
Schedule 5 — Consequential amendments relating to Part 2
Part 2 — Amendments
37

Employment Rights Act 1996
18
In Schedule 1 to the Employment Rights Act 1996, omit paragraph 22.
Government of Wales Act 1998
19
In Schedule 12 to the Government of Wales Act 1998, omit paragraph 1.
Government Resources and Accounts Act 2000
5
20
In Schedule 1 to the Government Resources and Accounts Act 2000, omit
paragraph 18(2), (4) and (5).
Freedom of Information Act 2000
21
The Freedom of Information Act 2000 is amended as follows.
22    (1)
In section 36 (exempt information: prejudice to effective conduct of public
10
affairs), in paragraph (i) of subsection (5), after “the National Audit Office”
insert “or the Comptroller and Auditor General”.
      (2)
The reference in that paragraph to old NAO is to be read as a reference to
NAO.
23    (1)
In Part 6 of Schedule 1 (public authorities to which Act applies)—
15
(a)
insert at the appropriate place—
“The Comptroller and Auditor General.”, and
(b)
the reference to old NAO is to be read as a reference to NAO.
      (2)
Sub-paragraphs (3) and (4) apply in relation to any function that was a
function of old NAO by virtue of Part 6 of that Schedule.
20
      (3)
Anything done by, on behalf of or in relation to old NAO has effect as if done
by, on behalf of or in relation to the relevant person, so far as necessary or
appropriate for continuing its effect after the coming into force of sub-
paragraph (1).
      (4)
Anything (including legal proceedings) which, immediately before the
25
coming into force of sub-paragraph (1), is in the process of being done by, on
behalf of or in relation to old NAO may be continued by, on behalf of or in
relation to the relevant person.
      (5)
“The relevant person” means—
(a)
in relation to matters within NAO’s functions, NAO;
30
(b)
in relation to matters within the Comptroller and Auditor General’s
functions, the Comptroller and Auditor General.
Public Finance and Accountability (Scotland) Act 2000
24
In section 26D of the Public Finance and Accountability (Scotland) Act 2000
(asp 1) (disclosure of results of data matching), in subsection (4), for
35
paragraph (a) substitute—
“(a)
the Comptroller and Auditor General,”.

Budget Responsibility and National Audit Bill [HL]
Schedule 5 — Consequential amendments relating to Part 2
Part 2 — Amendments
38

Constitutional Reform Act 2005
25
In Schedule 6 to the Constitutional Reform Act 2005, omit paragraph 7.
Government of Wales Act 2006
26
The Government of Wales Act 2006 is amended as follows.
27    (1)
In Schedule 5 (provision which may, or may not, be made by Assembly
5
Measures), in paragraphs 5 and 8, after “Comptroller and Auditor General”
insert “or the National Audit Office”.
      (2)
Accordingly, the heading to paragraph 8 of that Schedule becomes
“Comptroller and Auditor General and National Audit Office”.
28    (1)
In Schedule 7 (provision which may, or may not, be made by Acts of the
10
Assembly), in paragraphs 4 and 7, after “Comptroller and Auditor General”
insert “or the National Audit Office”.
      (2)
Accordingly, the heading of paragraph 7 of that Schedule becomes
“Comptroller and Auditor General and National Audit Office”.
Companies Act 2006
15
29
The Companies Act 2006 is amended as follows.
30
In section 1230, omit subsection (3)(a).
31
In paragraph A32 of Part 2 of Schedule 2 and paragraph 47 of Schedule 11A
(which provide exceptions to certain restrictions on disclosure of
information), for “the National Audit Office” substitute “the Comptroller
20
and Auditor General”.
Corporate Manslaughter and Corporate Homicide Act 2007
32    (1)
In Schedule 1 to the Corporate Manslaughter and Corporate Homicide Act
2007 (list of government departments etc to which Act applies), omit the
reference to old NAO.
25
      (2)
In relation to any offence alleged to have been committed by old NAO before
the coming into force of sub-paragraph (1), proceedings may be brought or
continued against NAO as if anything done by, on behalf of or in relation to
old NAO had been done by, on behalf of or in relation to NAO.
Parliamentary Standards Act 2009
30
33
In paragraph 1 of Schedule 1 to the Parliamentary Standards Act 2009
(membership of Independent Parliamentary Standards Authority), for sub-
paragraph (3) substitute—
    “(3)
At least one of the members of the IPSA must be a person who is
eligible for appointment as a statutory auditor by virtue of
35
Chapter 2 of Part 42 of the Companies Act 2006.”
Equality Act 2010
34
In Part 1 of Schedule 19 to the Equality Act 2010 (public authorities: general),

Budget Responsibility and National Audit Bill [HL]
Schedule 6 — Powers of National Assembly for Wales: Auditor General for Wales
39

before the reference to the Office for Budget Responsibility insert—
“The Comptroller and Auditor General.”
Schedule 6
Section 27

Powers of National Assembly for Wales: Auditor General for Wales
Introductory
5
1
In this Schedule “GOWA 2006” means the Government of Wales Act 2006.
Assembly Measures
2
Schedule 5 to GOWA 2006 (Assembly Measures) is amended as follows.
3
In Part 1 (matters), under Field 14 (public administration) insert—

“Matter 14.1
10

The following provision relating to the Auditor General—
(a)
the following aspects of the Auditor General’s
terms of appointment—
(i)
the period of the appointment;
(ii)
salary, allowances and superannuation
15
benefits;
(iii)
pensions and gratuities payable after a
person has ceased to be Auditor General;
(b)
the number of times a person may be appointed as
Auditor General;
20
(c)
restrictions on the other offices and positions which
may be held by the Auditor General;
(d)
activities of a person who has been (but no longer
is) Auditor General;
(e)
provision requiring the Auditor General—
25
(i)
to aim to do things efficiently and cost-
effectively;
(ii)
to have regard, as the Auditor General
considers appropriate, to the standards and
principles that an expert professional
30
provider of accounting or auditing services
would be expected to follow;
(f)
the authorisation of persons to exercise functions of
the Auditor General on the Auditor General’s
behalf (including during a vacancy in the office);
35
(g)
the oversight or supervision of the Auditor General
or of the exercise of the Auditor General’s
functions;
(h)
the provision or use of resources for the purposes
of the Auditor General’s functions including (in
40
particular)—
(i)
the employment and use of staff;
(ii)
the procurement and use of services;

Budget Responsibility and National Audit Bill [HL]
Schedule 6 — Powers of National Assembly for Wales: Auditor General for Wales
40

(iii)
the holding of documents or information;
(iv)
the keeping of records;
(i)
the charging of fees or other amounts in relation to
functions of—
(i)
the Auditor General, or
5
(ii)
auditors appointed by the Auditor General
under an enactment;
(j)
the restatement of any law relating to the Auditor
General.”
4     (1)
Part 2 (exceptions to matters and general restrictions) is amended as follows.
10
      (2)
In paragraph 3 (restrictions on modifying enactments other than GOWA
2006)—
(a)
the existing provision is renumbered as sub-paragraph (1), and
(b)
after that sub-paragraph insert—
    “(2)
Sub-paragraph (1), so far as it applies in relation to sections
15
145, 145A and 146A(1) of the Government of Wales Act
1998, does not apply to a provision to which sub-
paragraph (3) applies.
      (3)
This sub-paragraph applies to a provision of an Assembly
Measure which—
20
(a)
is a provision relating to matter 14.1,
(b)
provides for the enforcement of a provision
relating to matter 14.1 or is otherwise appropriate
for making such a provision effective, or
(c)
is otherwise incidental to, or consequential on, such
25
a provision.”
      (3)
In paragraph 6 (restrictions on amending GOWA 2006), after sub-paragraph
(3) insert—
    “(4)
Sub-paragraph (1) does not apply in relation to any provision to
which paragraph 3(3) applies.
30
      (5)
But, subject to sub-paragraph (6), a provision to which paragraph
3(3) applies cannot modify, or confer power by subordinate
legislation to modify, paragraph 3 of Schedule 8.
      (6)
Sub-paragraph (5) does not prevent the conferral of functions on a
committee of the Assembly that—
35
(a)
does not consist of or include any of the following
persons—
(i)
the First Minister or any person designated to
exercise functions of the First Minister,
(ii)
a Welsh Minister appointed under section 48,
40
(iii)
the Counsel General or any person designated to
exercise the functions of the Counsel General, or
(iv)
a Deputy Welsh Minister, and
(b)
is not chaired by an Assembly member who is a member of
a political group with an executive role.”
45

Budget Responsibility and National Audit Bill [HL]
Schedule 6 — Powers of National Assembly for Wales: Auditor General for Wales
41

Acts of the Assembly
5
Schedule 7 to GOWA 2006 (Acts of the Assembly) is amended as follows.
6
In Part 1 (subjects), in paragraph 14 (public administration), after “Public
Services Ombudsman for Wales.” insert “Auditor General for Wales.”
7     (1)
Part 2 (general restrictions) is amended as follows.
5
      (2)
In paragraph 2 (restrictions on modifying enactments other than GOWA
2006), after sub-paragraph (2) insert—
    “(3)
Sub-paragraph (1), so far as it applies in relation to sections 145,
145A and 146A(1) of the Government of Wales Act 1998, does not
apply to a provision to which sub-paragraph (4) applies.
10
      (4)
This sub-paragraph applies to a provision of an Act of the
Assembly which—
(a)
is a provision relating to the oversight or supervision of the
Auditor General or of the exercise of the Auditor General’s
functions,
15
(b)
provides for the enforcement of a provision falling within
paragraph (a) or is otherwise appropriate for making such
a provision effective, or
(c)
is otherwise incidental to, or consequential on, such a
provision.”
20
      (3)
In paragraph 5 (restrictions on amending GOWA 2006)—
(a)
in sub-paragraph (2), at the end insert—
“(c)
any provision of Schedule 8, other than paragraphs
1(1) to (3), 2(2) to (4) and 3.”, and
(b)
after sub-paragraph (3) insert—
25
    “(4)
Sub-paragraph (1) does not apply in relation to a provision
to which paragraph 2(4) applies.
      (5)
But, subject to sub-paragraph (6), a provision to which
paragraph 2(4) applies cannot modify, or confer power by
subordinate legislation to modify, paragraph 3 of Schedule
30
8.
      (6)
Sub-paragraph (5) does not prevent the conferral of
functions on a committee of the Assembly that—
(a)
does not consist of or include any of the following
persons—
35
(i)
the First Minister or any person designated
to exercise functions of the First Minister,
(ii)
a Welsh Minister appointed under section
48,
(iii)
the Counsel General or any person
40
designated to exercise the functions of the
Counsel General, or
(iv)
a Deputy Welsh Minister, and
(b)
is not chaired by an Assembly member who is a
member of a political group with an executive
45
role.”