The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2012

Statutory Instruments

2012 No. 854

Government Resources And Accounts

The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2012

Made

14th March 2012

Coming into force in accordance with article 1.

The Treasury, in exercise of the powers conferred by section 25(6) and (7) of the Government Resources and Accounts Act 2000(1), make the following Order.

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 and 5 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 commencement U.K.

1.  This Order may be cited as the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2012 and comes into force on the day after the day on which it is made.

Commencement Information

I1 Art. 1 in force at 15.3.2012, see art. 1

Audit of bodies by the Comptroller and Auditor General U.K.

2.  The accounts of the following bodies shall be audited by the Comptroller and Auditor General—

(a) the Horserace Betting Levy Board(2), in relation to levy periods ending on or after 31st March 2013;

F1 (b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F1 Art. 2(b) omitted (21.12.2017) by virtue of The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2017 (S.I. 2017/1313), art. 1, Sch. 1 para. 9(a)

Commencement Information

I2 Art. 2 in force at 15.3.2012, see art. 1

Horserace Betting Levy Board U.K.

3.—(1) In respect of the Horserace Betting Levy Board, the reference in section 31(1) of the Betting, Gaming and Lotteries Act 1963(3) to audit of the accounts of the Levy Board by qualified accountants appointed for that purpose by the Board shall be read as a reference to audit of those accounts by the Comptroller and Auditor General.

(2) Accordingly, the Comptroller and Auditor General shall—

(a) examine, certify and report on the Levy Board’s statements of account in respect of each levy period; and

(b) send a copy of the statements with the report to the Levy Board.

(3) In this article, “levy period” is to be construed in accordance with section 27(1) of the Betting, Gaming and Lotteries Act 1963.

(4) This article has effect only in relation to statements of accounts for levy periods ending on or after 31st March 2013.

Commencement Information

I3 Art. 3 in force at 15.3.2012, see art. 1

Probation trusts U.K.

F2 4.  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F2 Art. 4 omitted (21.12.2017) by virtue of The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2017 (S.I. 2017/1313), art. 1, Sch. 1 para. 9(b)

Non-profit-making companies U.K.

5.  In the Schedule to the Government Resources and Accounts Act 2000 (Audit of Non-profit-making Companies) Order 2009(4), insert the following entries at the appropriate places in the table—

Company name	Date	Company number
High Speed Two (HS2) Limited	1 April 2011	06791686
The National Museum of the Royal Navy	1 April 2011	06699696
United Kingdom Anti-Doping Limited	1 April 2011	06990867

Commencement Information

I4 Art. 5 in force at 15.3.2012, see art. 1

Bodies no longer subject to audit by Comptroller and Auditor General U.K.

6.—(1) In article 3 of, and the Schedule to, the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003(5) omit the following entries—

• Fleet Air Arm Museum

• Royal Marines Museum

• Royal Naval Museum

• Royal Naval Submarine Museum.

(2) That Order is to have effect without the amendment made by paragraph (1) in relation to—

(a) the accounts of the Fleet Air Arm Museum for the period that starts on 1st April 2011 and ends on 31st July 2011;

(b) the accounts of the Royal Marines Museum for the period that starts on 1st April 2011 and ends on 30th June 2011; and

(c) the accounts of the Royal Naval Submarine Museum for the period that starts on 1st April 2011 and ends on 31st May 2011.

Commencement Information

I5 Art. 6 in force at 15.3.2012, see art. 1

7.—(1) In the Schedule to the Government Resources and Accounts Act 2000 (Audit of Non-profit-making Companies) Order 2009, omit the following entries in the table—

Company name	Date	Company Number
Firebuy Limited Phoenix Sports Limited The School Food Trust	1 April 2009 1 April 2008 1 April 2008	05568715 03487652 05386058

(2) That Order is to have effect without the amendment made by paragraph (1) in relation to—

(a) the accounts of Firebuy Limited for the financial years ending on 31st March 2011 and 31st March 2012; and

(b) the accounts of the School Food Trust for the period that starts on 1st April 2011 and ends on 30th September 2011.

Commencement Information

I6 Art. 7 in force at 15.3.2012, see art. 1

Michael Fabricant

James Duddridge

Two of the Lords Commissioners of Her Majesty’s Treasury

14th March 2012

Article 2(b)

F3 SCHEDULE U.K. Probation trusts whose accounts are subject to audit by the Comptroller and Auditor General

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F3 Sch. omitted (21.12.2017) by virtue of The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2017 (S.I. 2017/1313), art. 1, Sch. 1 para. 9(c)

EXPLANATORY NOTE

(This note is not part of the Order)

The effect of the Order is to require the Comptroller and Auditor General to audit the accounts or financial statements of—

• the Horserace Betting Levy Board for the levy period ending on 31st March 2013 and subsequent levy periods;

• the probation trusts specified in the Schedule for the financial year ending on 31st March 2013 and subsequent financial years; and

• the three bodies specified in article 5 for the financial year ending on 31st March 2012 and subsequent financial years.

“Levy period”, in relation to the Horserace Betting Levy Board, is a period of twelve months beginning with 1st April in any year.

The probation trusts concerned are all of the probation trusts established under section 5 of the Offender Management Act 2007 except the Wales Probation Trust.

Article 6 amends the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326) with the effect that the Comptroller and Auditor General—

• is no longer under a duty to audit the accounts of the Royal Naval Museum; and

• will no longer be under a duty to audit the accounts of the Fleet Air Arm Museum, the Royal Marines Museum or the Royal Naval Submarine Museum after completing the audit of the accounts specified for each of them in article 6(2).

Article 7 amends the Government Resources and Accounts Act 2000 (Audit of Non-profit-making Companies) Order 2009 (S.I. 2009/476) with the effect that the Comptroller and Auditor General—

• is no longer under a duty to audit the accounts of Phoenix Sports Limited; and

• will no longer be under a duty to audit the accounts of Firebuy Limited or the School Food Trust after completing the audit of the accounts specified for each of them in article 7(2).

An impact assessment has not been prepared because no impact is foreseen on the business and voluntary sectors.

(1)

2000 c.20. Section 25 was amended by the Budget Responsibility and National Audit Act 2011 (c.4).

(2)

The Horserace Betting Levy Board was established by section 24 of the Betting, Gaming and Lotteries Act 1963 (c.2). That Act was repealed by the Gambling Act 2005 (c.19), section 356(3)(f) and Schedule 17. Article 2(1) of S.I. 2007/2159 provides for section 24 to continue to have effect until immediately before the dissolution date specified in an order under section 15(1) of the Horserace Betting and Olympic Lottery Act 2004 (c.25). No such order has been made to date.

(3)

Section 31 was repealed by the Gambling Act 2005, section 356(3)(f) and Schedule 17. Its effect was preserved by S.I. 2006/3272, article 3(2).

(4)

S.I. 2009/476.

(5)

S.I. 2003/1326, to which there are amendments not relevant to this Order.