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 commencementI1
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.
Audit of bodies by the Comptroller and Auditor GeneralI2
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). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Horserace Betting Levy BoardI3
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.
Probation trusts
F24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-profit-making companiesI4
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 |
Bodies no longer subject to audit by Comptroller and Auditor GeneralI5
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.
I6
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.
Michael Fabricant
James Duddridge
Two of the Lords Commissioners of Her Majesty’s Treasury
14th March 2012
Article 2(b)
F3SCHEDULE Probation trusts whose accounts are subject to audit by the Comptroller and Auditor General
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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. 2003/1326, to which there are amendments not relevant to this Order.