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The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2008, ISBN 9780110810300

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Order laid before Parliament under section 25(10) of the Government Resources and Accounts Act 2000, for approval by resolution of each House of Parliament. This draft supersedes the one laid on 6 February 2008.

Government Resources And Accounts

Laid before Parliament in draft

Made ***

Coming into force In accordance with article 1.

The Treasury, having consulted the Comptroller and Auditor General, in exercise of the powers conferred by section 25(6) and (7) of the Government Resources and Accounts Act 2000f1, makes the following Order.

In accordance with section 25(7)(a) of that Act it appears to the Treasury that each of the bodies specified in the Schedule exercises functions of a public nature or is entirely or substantially funded from public money.

A draft of this Order has been laid before and approved by a resolution of each House of Parliament in accordance with section 25(10)(c) of that Act:

Annotations to the whole text

Footnotes

f1

2000 c.20

Contents

  1. 1Citation and commencement
  2. 2Audit of bodies by the Comptroller and Auditor General
  3. 3Independent Living Fund (2006)
  4. 4NHS Direct National Health Service Trust
  5. 5NHS Direct National Health Service Trust
  6. 6NHS Direct National Health Service Trust
  7. 7The Royal Ulster Constabulary GC Foundation
  8. 8Ombudsman for the Board of the Pension Protection Fund
  9. 9Pensions Ombudsman
  10. 10Transition
  11. Signature
  12. Schedule Schedule
  13. Explanatory note

1Citation and commencement

This Order may be cited as the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008 and comes into force on the day after the day on which it is made.

2Audit of bodies by the Comptroller and Auditor General

The accounts of the bodies listed in the Schedule to this Order that relate to financial years ending on or after 31st March 2008 shall be audited by the Comptroller and Auditor General.

3Independent Living Fund (2006)

(1)

The trustees of the Independent Living Fund (2006)f1 shall send a copy of the accounts of the Fund for each financial year ending on or after 31st March 2008 to the Comptroller and Auditor General as soon as is reasonably practicable.

(2)

The Comptroller and Auditor General shall—

(a)

examine, certify and report on accounts received under this article; and

(b)

send a copy of the accounts and the report to the Secretary of State who shall lay them before Parliament.

4NHS Direct National Health Service Trust

(1)

Section 53 of the Audit Commission Act 1998f1 (interpretation) is amended as follows.

(2)

In subsection (1), in the definition of “health service body”, after “Special Health Authority” insert “or NHS Direct National Health Service Trustf2”.

5NHS Direct National Health Service Trust

(1)

Schedule 4 to the National Health Service Act 2006f1 (NHS Trusts established under section 25) is amended as follows.

(2)

In paragraph 12, after sub-paragraph (2) insert—

“(2A)

In the case of NHS Direct National Health Service Trust the reference to a report under section 8 of the Audit Commission Act 1998 has effect as a reference to a report under paragraph 6(2) of Schedule 15 to this Act.”

6NHS Direct National Health Service Trust

(1)

Schedule 15 to the National Health Service Act 2006 (accounts and audit) is amended as follows.

(2)

In paragraph 1 after sub-paragraph (2) insert—

“(3)

References in this Schedule to “NHS Direct” are to NHS Direct National Health Service Trust.”

(3)

In paragraph 4(1) the words from “a Special Health Authority” to the end become paragraph (a) and after that paragraph insert—

“, or

(b)

NHS Direct (as to which, see paragraph 6).”

(4)

In paragraph 5(1)—

(a)

for “not” substitute “neither”, and

(b)

after “Authority” insert “nor NHS Direct”.

(5)

In paragraph 5(3) for “Special Health Authority that is an NHS body” substitute “NHS body that is a Special Health Authority or NHS Direct”.

(6)

In paragraph 6(1) for “a Special Health Authority that is an NHS body” substitute “an NHS body that is a Special Health Authority or NHS Direct”.

(7)

In paragraph 6(3) for “Special Health Authority” substitute “body”.

7The Royal Ulster Constabulary GC Foundation

(1)

Regulation 11 of the Royal Ulster Constabulary GC Foundation Regulations 2002f1 (accounts relating to the Foundation) is amended as follows.

(2)

In paragraph (c), for the first occurrence of “Secretary of State” substitute “Comptroller and Auditor General”.

(3)

After Regulation 11 insert—

“11A.

The Comptroller and Auditor General shall—

(a)

examine, certify and report on a statement received under Regulation 11; and

(b)

send a copy of the statement with the report to the Secretary of State who shall lay them before Parliament.”

8Ombudsman for the Board of the Pension Protection Fund

After section 212 of the Pensions Act 2004f1 (annual reports to the Secretary of State) insert—

“Accounts and audit

212A.
(1)

As soon as is reasonably practicable, the PPF Ombudsman shall send to the Comptroller and Auditor General a statement of the PPF Ombudsman’s accounts in respect of a financial year.

(2)

The Comptroller and Auditor General shall—

(a)

examine, certify and report on a statement received under this section; and

(b)

send a copy of the statement and the report to the Secretary of State who shall lay them before Parliament.

(3)

In this section “financial year” means a period of 12 months ending with 31st March.”

9Pensions Ombudsman

In section 145 of the Pension Schemes Act 1993f1 (the Pensions Ombudsman) after subsection (7) insert—

“(8)

As soon as is reasonably practicable, the Pensions Ombudsman shall send to the Comptroller and Auditor General a statement of the Pensions Ombudsman’s accounts in respect of a financial year.

(9)

The Comptroller and Auditor General shall—

(a)

examine, certify and report on a statement received under this section; and

(b)

send a copy of the statement and the report to the Secretary of State who shall lay them before Parliament.

(10)

In this section “financial year” means a period of 12 months ending with 31st March.”

10Transition

The amendments made by this Order apply only in relation to financial years ending on or after 31st March 2008.

Signature

Name

Name

Two of the Lords Commissioners of Her Majesty’s Treasury

Date

  • Independent Living Fund (2006)

  • NHS Direct National Health Service Trust

  • Royal Ulster Constabulary GC Foundation

  • Ombudsman for the Board of the Pension Protection Fund

  • Pensions Ombudsman

Explanatory note

(This note is not part of the Order)

This Order provides for the Comptroller and Auditor General to audit the accounts or financial statements of the bodies listed in the Schedule. The Order applies to accounts or statements prepared for financial years which end on or after 31st March 2008.

In the case of NHS Direct National Health Service Trust, without this Order, the Audit Commission for England and Wales would appoint the auditor of this body under paragraph 4 of Schedule 15 to the National Health Service Act 2006 (2006 c.41) and section 2 of and Schedule 2 to the Audit Commission Act 1998 (1998 c.18).

The Trust was established by the NHS Direct National Health Service Trust (Establishment) Order 2007 (S.I. 2007/478) as the successor to the NHS Direct Special Health Authority, a body audited by the Comptroller and Auditor General.

The rights, liabilities, and property of NHS Direct Special Health Authority and the staff of that Authority were transferred to the Trust on 1 April 2007 by the NHS Direct Special Health Authority Abolition Order 2007 (S.I. 2007/504).