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Examinations by Comptroller and Auditor General

Orders of the Day — Government Resources and Accounts Bill – in the House of Commons at 5:45 am on 29th February 2000.

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Amendments made: No. 32, in page 10, line 38, leave out "This section has" and insert— Subsections (2) and (3) have'.

No. 33, in page 10, line 42, at end insert—

"(3) An examination of accounts carried out by the Comptroller and Auditor General shall be carried out on behalf of the House of Commons.

(4) Subsection (5) applies where the Comptroller and Auditor General examines and certifies accounts of a body by virtue of an enactment or agreement.

(5) Section 8(1) shall apply for the purposes of the examination of the body's accounts as it applies for the purposes of the examination of a department's accounts.

(6) The Treasury may by order provide for the accounts of a body to be audited by the Comptroller and Auditor General.

(7) An order under subsection (6)—

  1. (a) may be made in relation to a body only if it appears to the Treasury that the body exercises functions of a public nature or is entirely or substantially funded from public money,
  2. (b) may make such supplementary or consequential provision (including provision amending an enactment) as the Treasury think expedient,
  3. (c) shall not be made unless the Treasury have consulted the Comptroller and Auditor General, and
  4. (d) shall not be made unless a draft of the order has been laid before, and approved by resolution of, each House of Parliament.'.—[Mr. Timms.]