GOVERNMENT RESOURCES AND ACCOUNTS BILL

MARSHALLED LIST OF AMENDMENTS TO BE MOVED AT CONSIDERATION STAGE ON MONDAY 12 FEBRUARY 2001

Amendments given up to and including Thursday 8 February 2001

The Bill will be considered in the Following order-
Clauses, Schedules and Long Title

Amendment 1 [Withdrawn by leave]

Clause 7, Page 4, Line 25

after 'practice' insert 'as agreed with the Public Accounts Committee'

Mr James Leslie

Amendment 2 [Made]

Clause 7, Page 5, Line 3

leave out 'Department' and insert 'department'

Chair, Statutory Committee of Finance and Personnel

Amendment 3 [Made]

Clause 10, Page 6, Line 36

leave out 'at all reasonable times'

Chair, Statutory Committee of Finance and Personnel

Amendment 4 [Negatived on division]

New Clause

After clause 17 insert—

'Advisory group

*— (1) Before—

(a) issuing directions under section 7(2), or

(b) determining the form and content of accounts under section 12,

the Department shall consult the group of persons for the time being selected by the Treasury for the purposes of section 24(1) of the Government Accounts and Resources Act 2000 (c.20).

(2) Where a group is consulted under subsection (1) in a particular year, the Department shall arrange for the group to prepare a report for that year—

(a) summarising the activities of the group for the purpose of the consultation, and

(b) dealing with such other matters as the group considers appropriate.

(3) Where a report is prepared under subsection (2), the Department shall arrange for it to be laid before the Assembly.'

Minister, Department of Finance and Personnel

Amendment 5 [Made on division]

New Clause

After clause 17 insert—

'Advisory group

*— (1) Before—

(a) issuing directions under section 7(2), or

(b) determining the form and content of accounts under section 12,

the Department shall take full account of all recommendations made by the group of persons for the time being selected by the Treasury for the purposes of section 24(1) of the Government Accounts and Resources Act 2000 (c.20).

(2) Where a group is consulted under subsection (1) in a particular year, the Department shall arrange for the group to prepare a report for that year—

(a) summarising the activities of the group for the purpose of the consultation, and

(b) dealing with such other matters as the group considers appropriate.

(3) Where a report is prepared under subsection (2), the Department shall arrange for it to be laid before the Assembly.'

Mr James Leslie

Amendment 6 [Made]

Clause 18, Page 10, Line 14

at end insert—

'( ) In determining whether and, if so, how to exercise its powers under subsection (6) or (8), the Department shall have regard to any views expressed by the Public Accounts Committee of the Assembly.'

Minister, Department of Finance and Personnel

Amendment 7 [Not moved]

Clause 18, Page 10, Line 19

at end insert—

'( ) The accounts and all documents relating to the accounts of an authority or body which are not otherwise required to be examined and certified by the Comptroller and Auditor General should be open to his inspection if it appears to him that the body exercises functions of a public nature, has received significant public funds or is entirely or substantively funded from public money.'

Chair, Statutory Committee of Finance and Personnel

Amendment 8 [Made]

New Clause

After clause 18 insert—

'Inspections by Comptroller and Auditor General

*— (1) The Comptroller and Auditor General may at any reasonable time inspect—

(a) the accounts of any body to which this section applies, and

(b) any documents relating to those accounts which are held or controlled —

(i) by the body ; or

(ii) in pursuance of arrangements made by the body for the compiling or handling of any of its financial records.

(2) The Comptroller and Auditor General shall not exercise his powers under subsection (1) in relation to a body unless it appears to him that—

(a) it is appropriate to do so in view of public concern about any matter relating to the finances of the body or its financial transactions, or

(b) it is otherwise appropriate to do so in the public interest.

(3) Subject to subsection (4), this section applies to a body if it appears to the Comptroller and Auditor General that—

(a) the accounts of the body are not required to be examined by, and are not otherwise open to the inspection of, the Comptroller and Auditor General by virtue of—

(i) any statutory provision,

(ii) any agreement made between that body and a Northern Ireland department, or

(iii) any conditions imposed by a Northern Ireland department in pursuance of any statutory power, whether in connection with the provision of financial assistance or otherwise, and

(b) the body exercises functions of a public nature or is entirely or substantially funded from public money.

(4) This section does not apply to a district council.

(5) Any person who holds or has control of any accounts or other documents mentioned in subsection (1) shall give the Comptroller and Auditor General any assistance, information or explanation which he requires in relation to any of those documents.

(6) The Comptroller and Auditor General may report to the Assembly the results of any inspection carried out by him under this section.'

Minister, Department of Finance and Personnel

Amendment 9 [Made]

New Clause

After clause 18 insert—

'Economy, efficiency and effectiveness examinations by Comptroller and Auditor General

*— (1) Part III of the Audit (Northern Ireland) Order 1987 (NI 5) (economy, efficiency and effectiveness examinations) shall be amended as follows.

(2) In Article 8(3) (public bodies subject to examination under that Article) —

(a) after sub-paragraph (b) there shall be inserted—

"(bb) any body—

(i) whose accounts are open to the inspection of the Comptroller and Auditor General by virtue of section (Inspections by Comptroller and Auditor General) of the Government Accounts and Resources Act (Northern Ireland) 2001; and

(ii) which is a public sector body within the meaning of paragraph (7).";

(b) in paragraph (c) after "by virtue of any" there shall be inserted "other".

(3) At the end of Article 8 there shall be added the following paragraph—

"(7) For the purposes of this Part an authority or body is a public sector authority or body if—

(a) in the case of a company, its directors (or a majority of them) are appointed by a Northern Ireland department or a Minister of such a department;

(b) in the case of any other body, its members (or a majority of them) are so appointed, and

(c) in the case of any authority, the authority is so appointed.".

(4) In Article 9 (other bodies subject to examination) for paragraph (4) (bodies to which that Article applies) there shall be substituted—

"(4) This Article applies to any public sector authority or body within the meaning of Article 8(7)."'

Minister, Department of Finance and Personnel