HC Deb 17 July 1972 vol 841 cc321-4

POWER OF DISTRICT AUDITOR AND THE COURT

Amendments made: No. 344, in page 100, line 20, leave out from 'Where' to 'that' in line 21 and insert: 'the audit of any accounts under this Part of this Act is carried out by a district auditor and it appears to him'.

No. 345, in page 100, line 27, leave out from 'declaration' to end of line 38 and insert:

then, subject to subsection (3) below, it may also—

  1. (a) order that any person responsible for incurring or authorising any expenditure declared unlawful shall repay it in whole or in part to the body in question and, where two or more persons are found to be responsible, that they shall be jointly and severally liable to repay it as aforesaid; and
  2. (b) if any such expenditure exceeds £2,000 and the person responsible for incurring or authorising it is a member of a local authority, order him to be disqualified for being a member of a local authority for a specified period; and
  3. (c) order rectification of the accounts.

(3) The court shall not make an order under subsection (2)(a) or (b) above if the court is satisfied that the person responsible for incurring or authorising any such expenditure acted reasonably or in the belief that the expenditure was authorised by law, and in any other case shall have regard to all the circumstances, including that person's means and ability to repay that expenditure or any part of it'.

No. 346, in page 100, line 39, leave out from 'Where' to end of line 40 and insert: 'the audit of any accounts under this Part of this Act is conducted by a district auditor and it appears to him'.

No. 347, in page 100, line 42, after 'included', insert: 'and that the failure has not been sanctioned by the Secretary of State'.

No. 348, in page 101, line 1, after 'incurred', insert 'or deficiency caused'.

No. 349, in page 101, line 4, after 'loss', insert 'or deficiency'.

No. 350, in page 101, line 5, leave out 'local authority, committee or other'.

No. 996, in page 101, line 8, at end insert: 'and if a district auditor certifies under this subsection that any sum or amount is due from two or more persons, they shall be jointly and severally liable for that sum or amount'.

No. 351, in page 101, line 9, leave out subsection (4) and insert:

(4) Any person who—

  1. (a) has made an objection under section 158(3) above and is aggrieved by a decision of a district auditor not to apply for a declaration under subsection (1) above or not to certify under subsection (3) above 323 that a sum or amount is due from another person, or
  2. (b) is aggrieved by a decision of a district auditor to certify under subsection (3) above that a sum or amount is due from him,
may, not later than six weeks after he has been notified of the decision, require the district auditor to state in writing the reasons for his decision.

No. 352, in page 101, line 18, leave out 'A person' and insert: 'Any such person who is'.

No. 353, in page 101, line 19, after 'and', insert '(a)'

No. 997, in page 101, line 22, at end insert:

  1. '(b) in the case of a decision to certify that any sum or amount is due from any person, the court may confirm, vary or quash the decision and give any certificate which the auditor could have given;
  2. (c) in the case of a decision not to certify that any sum or amount is due from any person, the court may confirm the decision or quash it and give any certificate which the auditor could have given;
and any certificate given under paragraph (b) or (c) above shall be treated for the purposes of subsection (3) above and the following provisions of this section as if it had been given by the auditor under subsection (3) above.

(5A) If a certificate under this section relates to a loss or deficiency caused by the wilful misconduct of any person who is a member of a local authority and the amount certified to be due from him exceeds £2,000, that person shall be disqualified for being a member of a local authority for the period of five years beginning on the ordinary date on which the period allowed for bringing an appeal against the decision to give the certificate expires, or, if such an appeal is brought, the date on which the appeal is finally disposed of or abandoned or fails for non-prosecution'.

No. 998, in page 101, line 29, leave out from second 'any' to 'and' in line 31 and insert: sum or amount due from any person under this section, a certificate signed by a district auditor stating that that sum or amount is due from a person specified in the certificate to a body so specified shall be conclusive evidence of that fact'.

No. 356, in page 101, line 39, leave out subsection (9).

No. 357, in page 102, line 2, leave out from 'of' to 'body' in line 3 and insert 'a'.

No. 358, in page 102, line 7, after 'application', insert 'or appeal'.

No. 994, in page 102, line 11, leave out from 'body' to 'shall' in line 15.

No. 359, in page 102, line 20, at end insert 'or amount'.—[Mr. Speed.]

Forward to