New Clause 1: Contingencies Fund (No. 2) Bill
New clause 1—Contingencies Fund: reporting in financial year 2021-22—
“(1) The Treasury must lay before the House of Commons within 15 days of the end of each calendar month in the financial year 2021-22 a report which includes a complete list of each advance from the Contingencies Fund, in each of the following categories—
(a) during the Vote on Account period, to meet urgent cash requirements (other than supporting a new service) in excess of the net cash requirement granted in the Vote on Account;
(b) to meet the cash requirement supporting an urgent service which Parliament has already approved through specific enabling legislation but for which existing provision is not available;
(c) to meet the cash requirement supporting a new service which is urgent and cannot await Parliamentary approval of both the specific enabling legislation and the necessary Estimate;
(d) to meet a further urgent cash requirement for existing services when provision for the total net cash requirement on the Estimate is exhausted; and
(e) in the case of an Estimate where expenditure is largely financed from income, advances made in anticipation of the receipt of cash associated with such income.
(2) The report under subsection (1) must include a reference to any written ministerial statement made to the House of Commons in relation to each advance from the Contingencies Fund in financial year 2021-22.
(3) The report under subsection (1) must include any relevant formal written direction to the accounting officer where a Minister of the Crown decided to continue with a course of action which the accounting officer had advised against.
(4) If a report under subsection (1) mentions in relation to subsection (2) or subsection (3) anything in connection with procurement from the private sector, the Treasury must refer the matter to the Comptroller and Auditor General for a preliminary opinion on the regularity and propriety of the procurement referred to.
(5) Nothing in this section affects access by the National Audit Office to any documents as provided for under section 8 of the National Audit Act 1983.”