division_name: Government Resources and Accounts Bill - Comptroller and Auditor General: access to information
motion: <p>Lords amendments considered. 
  
   <p> 
   Lords amendment:  No. 1, in page 2, line 16, after ("requisition") insert (", request")
  <p>
   I beg to move, That this House agrees with the Lords in the said amendment.
   
  
  <p> 
     Mr. Deputy Speaker  (Sir Alan Haselhurst):   
   With this it will be convenient to discuss Lords amendments Nos. 2 and 3.
  <p>should not or need not have been paid into the Fund
  <p>as the result of an error
  <p>should not or need not have been paid into the Fund.
    <p>Lords amendment agreed to. 
  <p>Lords amendments Nos. 2 and 3 agreed to [one with Special Entry]. 
  
   <p> 
   Lords amendment:  No. 4, in page 3, line 13, at end insert--
   
  ("( ) For the purpose of subsection (3)(a) and (b) the Treasury shall in particular--
   
  (a) have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of section 256 of the Companies Act 1985 (accounting standards), and
   
  (b) require resource accounts to include, subject to paragraph (a), a statement of financial performance, a statement of financial position and a cash flow statement.")
   
  
  <p>
   I beg to move, That this House agrees with the Lords in the said amendment.
   
  
  <p> 
      Mr. Deputy Speaker:   
   With this it will be convenient to discuss Lords amendments Nos. 9, 10 and 15.
   
  
  <p>have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of section 256 of the Companies Act?
  <p>the Treasury shall consult a group of persons who appear to the Treasury to be appropriate to advise on financial reporting principles and standards.
  <p>have regard to any relevant guidance issued by the Accounting Standards Board
  <p>Lords amendment agreed to [Special Entry]. 
  
   <p> 
   Lords amendment:  No. 5, in page 5, line 5, leave out
   
  ("of a government department's accounts")
   
  
  <p>
   I beg to move, That this House disagrees with the Lords in the said amendment.
   
  
  <p> 
     Mr. Deputy Speaker  (Mr. Michael J. Martin):   
   With this it will be convenient to take Lords amendments Nos. 6 and 7 and the Government motions to disagree thereto, Government amendments (a) and (b) in lieu, Lords amendment No. 8 and the Government motion to disagree thereto.
   
  
  <p>which exercises public functions of a governmental nature which might otherwise fall to be exercised by central government.
  <p>8.--(1) For the purposes of an examination by the Comptroller and Auditor General--
  <p> 
   
  (a) he shall have a right of access at all reasonable times to any relevant documents, and
  <p> 
   
  (b) a person who holds or has control of any of those documents shall give the Comptroller and Auditor General any assistance, information or explanation which he requires in relation to any of those documents--
  <p>held or controlled by a government department or a relevant non-departmental public body, or
  <p> 
   
  (b) which are documents to which a government department or a relevant non-departmental public body has, or can obtain, access.
  <p>The C&AG has inspection rights in respect of all non-departmental public bodies . . . the access needed to investigate and to report to Parliament on irregularity or impropriety . . . Most importantly--
  <p>he has the right to carry out value-for-money studies at all of these bodies . . . the most important form of parliamentary control.--[ Official Report, House of Lords , 12 July 2000; Vol. 615, c. 240-41.]
  <p>regulate the Receipt, Custody and Issue of Public Moneys and to provide for the audit thereof.
  <p>Business backlash over plans to give NAO powers of access.
  <p>Business has reacted with deep reservation at proposals to allow the NAO to audit firms and companies handling the working families tax credit.
  <p>Question put,  That this House disagrees with the Lords in the said amendment:--
  <p>The House divided:  Ayes 311, Noes 158.
  