2017 No. 1313
The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2017
Made
Coming into force in accordance with article 1
The Treasury make the following Order in exercise of the powers conferred by section 25(6) and (7) of the Government Resources and Accounts Act 20001.
In accordance with section 25(7)(a) of that Act it appears to the Treasury that each body in relation to which provision is made in articles 2 to 4 of this Order exercises functions of a public nature or is entirely or substantially funded from public money.
In accordance with section 25(10)(b) of that Act the Treasury have consulted the Comptroller and Auditor General.
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.
Citation and commencement1
This Order may be cited as the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2017 and comes into force on the day after the day on which it is made.
Ebbsfleet development corporation2
The accounts of the Ebbsfleet Development Corporation2 shall be audited by the Comptroller and Auditor General in relation to the financial years ending on and after 31st March 2018.
The Housing Ombudsman3
1
The accounts of the Housing Ombudsman3 shall be audited by the Comptroller and Auditor General in relation to the financial years ending on and after 31st March 2018.
2
As soon as reasonably practicable after the end of a financial year to which paragraph (1) applies, the Housing Ombudsman must send the accounts for that year to the Comptroller and Auditor General.
3
The Comptroller and Auditor General must—
a
examine, certify and report on any accounts sent by the Housing Ombudsman under paragraph (2), and
b
send the certified accounts and the report to the Ombudsman and the Secretary of State.
4
The Secretary of State must lay any accounts received under paragraph (3)(b), together with the Comptroller and Auditor General’s report on those accounts, before each House of Parliament.
5
The Housing Ombudsman scheme is amended as follows—
a
in paragraph 51—
i
omit “and the annually audited accounts”, and
ii
for “them” substitute “the report”;
b
in paragraph 69, omit the words from “which will be audited” to the end; and
c
omit paragraph 70.
6
In paragraph (5), “the Housing Ombudsman scheme” means the Housing Ombudsman Service Scheme which originally came into effect on 1st April 2013 after having been approved by the Secretary of State under paragraph 3 of Schedule 2 to the Housing Act 1996, a copy of which has been deposited at the principal office of the Housing Ombudsman4 and published on the Housing Ombudsman’s website5.
Audit of non-profit-making companies4
In the Schedule to the Government Resources and Accounts Act 2000 (Audit of Non-profit-making Companies) Order 20096, insert the following entries at the appropriate places—
Company name | Date | Company number |
|---|---|---|
BPDTS Limited | 1 April 2017 | 10344843 |
College of Policing | 1 April 2017 | 08235199 |
English Sports Development Trust Limited | 1 April 2017 | 04290188 |
Oil and Gas Authority | 1 April 2017 | 09666504 |
Phone Paid Services Authority Limited | 1 April 2017 | 02398515 |
Revenue and Customs Digital Technology Services Limited | 1 April 2017 | 09679225 |
Amendments to legislation5
Schedule 1 (amendments to legislation) amends primary and secondary legislation for the following purposes—
a
to give full effect to articles 2 and 3 of this Order, and
b
to repeal and revoke all legislation which requires the accounts of the bodies listed in Schedule 2 to this Order to be audited by the Comptroller and Auditor General.
SCHEDULE 1Amendments to legislation
PART 1Amendments to primary legislation
Industrial Organisation and Development Act 19471
In section 7 of the Industrial Organisation and Development Act 1947 (reports and accounts of development councils)7—
a
in subsection (2), omit “or, as the case may be, the Comptroller and Auditor General”,
b
omit subsections (2B) and (3A) to (3C), and
c
in subsection (4), for “any report under this section prepared by a council, or made by the auditors on their accounts or by the Comptroller and Auditor General on their statement of” substitute “each such report of a council, or made by the auditors on their”.
Local Government, Planning and Land Act 19802
In Schedule 31 to the Local Government, Planning and Land Act 1980 (urban development corporations: finance etc.)8—
a
omit paragraph 10A,
b
before paragraph 11 insert—
10B
1
The Ebbsfleet Development Corporation shall send a copy of its accounts and statement of accounts for each financial year ending on or after 31st March 2018 to the Comptroller and Auditor General as soon as reasonably practicable after the end of that year.
2
The Comptroller and Auditor General shall examine, certify and report on the accounts and statement received under sub-paragraph (1).
c
in paragraph 11(1), for “10A” substitute “10B”,
d
in paragraph 12, for “10A(3)” (in both places it occurs) substitute “10B(2)”, and
e
in paragraph 13(3)(b), for “10A(3)” substitute “10B(2)”.
Housing Act 19963
In paragraph 2(1) of Schedule 2 to the Housing Act 1996 (matters for which housing ombudsman scheme must provide)9—
a
in paragraph 16, for “The” (in the first place it occurs) substitute “In the case of a scheme relating to Wales, the”, and
b
after paragraph 16, insert—
16A. In the case of a scheme relating to England, the keeping of accounts.
Offender Management Act 20074
In paragraph 13 of Schedule 1 to the Offender Management Act 2007 (probation trusts: accounts and records)10 , for paragraphs (2) to (2B)11 substitute—
2
The Comptroller and Auditor General may examine any accounts of a probation trust, any records relating to the accounts and any auditor’s report on them.
PART 2Amendments to secondary legislation
The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 20035
In the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 200312—
a
omit articles 4 (development councils), 9 (alcohol education and research council) and 11 (the commission for the new towns), and
b
in the Schedule, omit the following entries—
Alcohol Education and Research Council | 31st March 2005 |
British Potato Council | 30th June 2004 |
Commission for the New Towns (part of English Partnerships) | 31st March 2005 |
Home-Grown Cereals Authority | 30th June 2004 |
Horticultural Development Council | 31st March 2004 |
Housing Corporation | 31st March 2004 |
Meat and Livestock Commission | 31st March 2004 |
Milk Development Council | 31st March 2004 |
Standards Board for England | 31st March 2005 |
Urban Regeneration Agency (part of English Partnerships) | 31st March 2005 |
The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 20056
In the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 200513, omit article 2 (development corporations).
The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 20087
In the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 200814, omit article 3 (independent living fund (2006)).
The Government Resources and Accounts Act 2000 (Audit of Non-profit-making Companies) Order 20098
In the Schedule to the Government Resources and Accounts Act 2000 (Audit of Non-profit-making Companies) Order 200915, omit the following entries—
Company name | Date | Company number |
|---|---|---|
British Educational Communications and Technology Agency | 1 April 2008 | 02090588 |
Capacity Builders (UK) Limited | 1 April 2008 | 05708912 |
Caversham Lakes Trust Limited | 1 April 2008 | 04290188 |
Children’s Workforce Development Council | 1 April 2008 | 05409076 |
The Commission for the Compact | 1 April 2008 | 05932855 |
Independent Housing Ombudsman Limited | 1 April 2009 | 03290221 |
Investors in People UK | 1 April 2008 | 02860079 |
The Museums, Libraries and Archives Council | 1 April 2008 | 03888251 |
The National College for School Leadership Limited | 1 April 2008 | 04014904 |
Northwest Business Link | 1 April 2008 | 06060925 |
SITPRO Limited | 1 April 2009 | 04188890 |
Working Ventures UK | 1 April 2008 | 05770846 |
The Yorkshire and Humber Sustainable Futures Company Limited | 1 April 2008 | 05383346 |
The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 20129
In the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 201216, omit—
a
article 2(b) (audit of bodies by the Comptroller and Auditor General),
b
article 4 (probation trusts), and
c
the Schedule (probation trusts whose accounts are subject to audit by the Comptroller and Auditor General).
SCHEDULE 2Bodies no longer subject to audit by the Comptroller and Auditor General
Alcohol Education and Research Council
Avon and Somerset Probation Trust
Bedfordshire Probation Trust
British Educational Communications and Technology Agency
British Potato Council
Cambridgeshire and Peterborough Probation Trust
Capacity Builders (UK) Limited
Caversham Lakes Trust Limited
Cheshire Probation Trust
Children’s Workforce Development Council
Commission for the Compact
Cumbria Probation Trust
Derbyshire Probation Trust
Devon and Cornwall Probation Trust
Dorset Probation Trust
Durham Tees Valley Probation Trust
English Partnerships (Commission for New Towns)
English Partnerships (Urban Regeneration Agency)
Essex Probation
Gloucestershire Probation Trust
Greater Manchester Probation Trust
Hampshire Probation Trust
Hertfordshire Probation Trust
Home-Grown Cereals Authority
Horticultural Development Council
Housing Corporation
Humberside Probation Trust
Independent Housing Ombudsman Limited
Independent Living Fund (2006)
Investors In People UK
Kent Probation
Lancashire Probation Trust
Leicestershire and Rutland Probation Trust
Lincolnshire Probation Trust
London Probation Trust
London Thames Gateway Development Corporation
Meat and Livestock Commission
Merseyside Probation Trust
Milk Development Council
Museums, Libraries and Archives Council
National College for School Leadership Limited
Norfolk and Suffolk Probation Trust
Northamptonshire Probation Trust
Northwest Business Link
Northumbria Probation Trust
Nottinghamshire Probation Trust
SITPRO Limited
South Yorkshire Probation Trust
Staffordshire and West Midlands Probation Trust
Standards Board for England
Surrey and Sussex Probation Trust
Thames Valley Probation Trust
Thurrock Development Corporation
Warwickshire Probation Trust
West Mercia Probation Trust
West Northamptonshire Development Corporation
West Yorkshire Probation Trust
Wiltshire Probation Trust
Working Ventures UK
York and North Yorkshire Probation Trust
Yorkshire and Humber Sustainable Futures Company Limited
(This note is not part of the Order)