http://www.legislation.gov.uk/uksi/2012/854The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2012Royal NavyPublic bodiesenGOVERNMENT RESOURCES AND ACCOUNTSStatute Law Database2026-07-19Expert Participation2017-12-21 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; andthe three bodies specified in article 5 for the financial year ending on 31st March 2012 and subsequent financial years. The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2012 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, 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 commencement1This 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.Audit of bodies by the Comptroller and Auditor General2The accounts of the following bodies shall be audited by the Comptroller and Auditor General—athe Horserace Betting Levy Board, in relation to levy periods ending on or after 31st March 2013;b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Horserace Betting Levy Board31In respect of the Horserace Betting Levy Board, the reference in section 31(1) of the Betting, Gaming and Lotteries Act 1963 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.2Accordingly, the Comptroller and Auditor General shall—aexamine, certify and report on the Levy Board’s statements of account in respect of each levy period; andbsend a copy of the statements with the report to the Levy Board.3In this article, “levy period” is to be construed in accordance with section 27(1) of the Betting, Gaming and Lotteries Act 1963.4This article has effect only in relation to statements of accounts for levy periods ending on or after 31st March 2013.Probation trusts4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Non-profit-making companies5In the Schedule to the Government Resources and Accounts Act 2000 (Audit of Non-profit-making Companies) Order 2009, insert the following entries at the appropriate places in the table—
Company nameDateCompany number
High Speed Two (HS2) Limited1 April 201106791686
The National Museum of the Royal Navy1 April 201106699696
United Kingdom Anti-Doping Limited1 April 201106990867
Bodies no longer subject to audit by Comptroller and Auditor General61In article 3 of, and the Schedule to, the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 omit the following entries—Fleet Air Arm MuseumRoyal Marines MuseumRoyal Naval MuseumRoyal Naval Submarine Museum.2That Order is to have effect without the amendment made by paragraph (1) in relation to—athe accounts of the Fleet Air Arm Museum for the period that starts on 1st April 2011 and ends on 31st July 2011;bthe accounts of the Royal Marines Museum for the period that starts on 1st April 2011 and ends on 30th June 2011; andcthe accounts of the Royal Naval Submarine Museum for the period that starts on 1st April 2011 and ends on 31st May 2011.<P1 DocumentURI="http://www.legislation.gov.uk/uksi/2012/854/article/7" IdURI="http://www.legislation.gov.uk/id/uksi/2012/854/article/7" id="article-7"><Pnumber><CommentaryRef Ref="key-1ec119e54239a791a4b93ac66cdcc551"/>7</Pnumber><P1para><P2 DocumentURI="http://www.legislation.gov.uk/uksi/2012/854/article/7/1" IdURI="http://www.legislation.gov.uk/id/uksi/2012/854/article/7/1" id="article-7-1"><Pnumber>1</Pnumber><P2para><Text>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—</Text><Tabular Orientation="portrait"><table xmlns="http://www.w3.org/1999/xhtml" cols="3"><colgroup span="1"><col width="142.15pt" span="1"/><col width="142.15pt" span="1"/><col width="142.15pt" span="1"/></colgroup><thead><tr><th xmlns:fo="http://www.w3.org/1999/XSL/Format" colspan="1" rowspan="1" fo:border-top-style="solid" fo:border-top-width="0.5pt" fo:border-top-color="black" fo:border-bottom-style="solid" fo:border-bottom-width="0.5pt" fo:border-bottom-color="black">Company name</th><th xmlns:fo="http://www.w3.org/1999/XSL/Format" colspan="1" rowspan="1" fo:border-top-style="solid" fo:border-top-width="0.5pt" fo:border-top-color="black" fo:border-bottom-style="solid" fo:border-bottom-width="0.5pt" fo:border-bottom-color="black">Date</th><th xmlns:fo="http://www.w3.org/1999/XSL/Format" colspan="1" rowspan="1" fo:border-top-style="solid" fo:border-top-width="0.5pt" fo:border-top-color="black" fo:border-bottom-style="solid" fo:border-bottom-width="0.5pt" fo:border-bottom-color="black">Company Number</th></tr></thead><tbody><tr><td xmlns:fo="http://www.w3.org/1999/XSL/Format" colspan="1" rowspan="1" fo:border-bottom-style="solid" fo:border-bottom-width="0.5pt" fo:border-bottom-color="black"><Para xmlns="http://www.legislation.gov.uk/namespaces/legislation"><Text>Firebuy Limited</Text></Para><Para xmlns="http://www.legislation.gov.uk/namespaces/legislation"><Text>Phoenix Sports Limited</Text></Para><Para xmlns="http://www.legislation.gov.uk/namespaces/legislation"><Text>The School Food Trust</Text></Para></td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" colspan="1" rowspan="1" fo:border-bottom-style="solid" fo:border-bottom-width="0.5pt" fo:border-bottom-color="black"><Para xmlns="http://www.legislation.gov.uk/namespaces/legislation"><Text>1 April 2009</Text></Para><Para xmlns="http://www.legislation.gov.uk/namespaces/legislation"><Text>1 April 2008</Text></Para><Para xmlns="http://www.legislation.gov.uk/namespaces/legislation"><Text>1 April 2008</Text></Para></td><td xmlns:fo="http://www.w3.org/1999/XSL/Format" colspan="1" rowspan="1" fo:border-bottom-style="solid" fo:border-bottom-width="0.5pt" fo:border-bottom-color="black"><Para xmlns="http://www.legislation.gov.uk/namespaces/legislation"><Text>05568715</Text></Para><Para xmlns="http://www.legislation.gov.uk/namespaces/legislation"><Text>03487652</Text></Para><Para xmlns="http://www.legislation.gov.uk/namespaces/legislation"><Text>05386058</Text></Para></td></tr></tbody></table></Tabular></P2para></P2><P2 DocumentURI="http://www.legislation.gov.uk/uksi/2012/854/article/7/2" IdURI="http://www.legislation.gov.uk/id/uksi/2012/854/article/7/2" id="article-7-2"><Pnumber>2</Pnumber><P2para><Text>That Order is to have effect without the amendment made by paragraph (1) in relation to—</Text><P3 DocumentURI="http://www.legislation.gov.uk/uksi/2012/854/article/7/2/a" IdURI="http://www.legislation.gov.uk/id/uksi/2012/854/article/7/2/a" id="article-7-2-a"><Pnumber>a</Pnumber><P3para><Text>the accounts of Firebuy Limited for the financial years ending on 31st March 2011 and 31st March 2012; and</Text></P3para></P3><P3 DocumentURI="http://www.legislation.gov.uk/uksi/2012/854/article/7/2/b" IdURI="http://www.legislation.gov.uk/id/uksi/2012/854/article/7/2/b" id="article-7-2-b"><Pnumber>b</Pnumber><P3para><Text>the accounts of the School Food Trust for the period that starts on 1st April 2011 and ends on 30th September 2011.</Text></P3para></P3></P2para></P2></P1para></P1></P1group><SignedSection DocumentURI="http://www.legislation.gov.uk/uksi/2012/854/signature" IdURI="http://www.legislation.gov.uk/id/uksi/2012/854/signature" RestrictExtent="E+W+S+N.I." RestrictStartDate="2012-03-15"><Signatory><Signee><PersonName>Michael Fabricant</PersonName><PersonName>James Duddridge</PersonName><JobTitle>Two of the Lords Commissioners of Her Majesty’s Treasury</JobTitle><DateSigned Date="2012-03-14"><DateText>14th March 2012</DateText></DateSigned></Signee></Signatory></SignedSection></Body> <Schedules RestrictExtent="E+W+S+N.I." RestrictStartDate="2017-12-21"> <Schedule DocumentURI="http://www.legislation.gov.uk/uksi/2012/854/schedule" IdURI="http://www.legislation.gov.uk/id/uksi/2012/854/schedule" id="schedule" RestrictExtent="E+W+S+N.I." RestrictStartDate="2017-12-21"><Number><CommentaryRef Ref="key-a35f4beb9f102b74fb46ec50b314b4d9"/>SCHEDULE</Number><TitleBlock><Title>Probation trusts whose accounts are subject to audit by the Comptroller and Auditor GeneralArticle 2(b)

...

 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.

 2000 c.20. Section 25 was amended by the Budget Responsibility and National Audit Act 2011 (c.4). 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. 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). S.I. 2009/476. S.I. 2003/1326, to which there are amendments not relevant to this Order. Art. 1 in force at 15.3.2012, see art. 1Art. 2 in force at 15.3.2012, see art. 1Art. 3 in force at 15.3.2012, see art. 1Art. 5 in force at 15.3.2012, see art. 1Art. 6 in force at 15.3.2012, see art. 1Art. 7 in force at 15.3.2012, see art. 1Sch. 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)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)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)