Citation and commencement

1.  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 corporation

2.  The accounts of the Ebbsfleet Development Corporation(2) shall be audited by the Comptroller and Auditor General in relation to the financial years ending on and after 31st March 2018.

The Housing Ombudsman

3.-(1) The accounts of the Housing Ombudsman(3) 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 Ombudsman(4) and published on the Housing Ombudsman's website(5).

Audit of non-profit-making companies

4.  In the Schedule to the Government Resources and Accounts Act 2000 (Audit of Non-profit-making Companies) Order 2009(6), insert the following entries at the appropriate places-

Amendments to legislation

5.  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.

Article 5

SCHEDULE 1Amendments to legislation

PART 1Amendments to primary legislation

Industrial Organisation and Development Act 1947

1.  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 1980

2.  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 1996

3.  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 2007

4.  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 2003

5.  In the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003(12)-

(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-

The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2005

6.  In the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2005(13), omit article 2 (development corporations).

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

7.  In the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2008(14), omit article 3 (independent living fund (2006)).

The Government Resources and Accounts Act 2000 (Audit of Non-profit-making Companies) Order 2009

8.  In the Schedule to the Government Resources and Accounts Act 2000 (Audit of Non-profit-making Companies) Order 2009(15), omit the following entries-

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

9.  In the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2012(16), 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).

Article 5(b)

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

EXPLANATORY NOTE

(This note is not part of the Order)

The effect of this Order is to require the Comptroller and Auditor General ("C&AG") to audit the accounts of-

(a)the Ebbsfleet Development Corporation for the financial years ending on and after 31st March 2018,

(b)the Housing Ombudsman for the financial years ending on and after 31st March 2018, and

(c)the companies mentioned in article 4 for the financial years beginning on and after 1st April 2017.

Schedule 1 makes amendments to primary and secondary legislation for the following purposes-

(a)to give full effect to the requirements that the C&AG audit the accounts of the Ebbsfleet Development Corporation and the Housing Ombudsman for the financial years ending on and after 31st March 2018, 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 C&AG.

A full impact assessment has not been prepared for this instrument because no impact on the private or voluntary sector is foreseen.