Accounts and reports
In periods where the Northern Ireland Assembly is not functioning, relevant Assembly Committees cannot conduct the normal scrutiny of accounts, reports, and other documents laid before the Assembly by Northern Ireland departments. This is despite those accounts continuing to be laid by Northern Ireland departments in accordance with their legal duties.
	The Government considers that transparency and scrutiny is important to the good management of public money, and the operation of the system of accountability that governs that expenditure by public authorities. The Act would therefore require the Secretary of State to lay the accounts of Northern Ireland departments before the House of Commons in periods where there is no functioning Assembly.
	Similar provision has been made in law previously for periods in which the Northern Ireland institutions have been suspended, including under the Northern Ireland Act 2000. However, at present, there is no requirement for the House of Commons to be informed of the accounts and reports of Northern Ireland departments and for scrutiny to be conducted in accordance with the Standing Orders.
	House of Commons Standing Order 148 provides for the House of Commons Public Accounts Committee to scrutinise accounts laid before Parliament as the Committee may think fit. It will be a matter for the Public Accounts Committee to consider whether they wish to do so in respect of Northern Ireland departments.
	Under the terms of this provision, if the Northern Ireland Assembly is sitting, then reports and the accounts of Northern Ireland Departments will only be laid before the Assembly. If the Northern Ireland Assembly is not sitting, accounts, reports and other relevant documents may be laid in duplicate before the House of Commons and the Assembly.