My Lords, as the noble Lord, Lord Ahmad of Wimbledon, explained, the purpose of this order is to expand the description of information that the Secretary of State may require authorities to publish more frequently than annually. It affects a number of smaller public bodies, of which 5,300 have a turnover of less than £25,000 per annum. They will be exempt from routine external audit but will instead be required to publish information as specified for the benefit of local residents and others to see what has been spent, by whom and to what effect.
I agree that it is important to make this code mandatory. It is a substitute for external audit, and there will be benefits for the authorities concerned, because a considerable amount of information that they would be required to provide under FOI requests will be published routinely. That is welcome. It is also important that people are able to get access to information about what their authority is doing and to get that information in a timely manner; the point about the production of papers such as minutes and so on is therefore very welcome.
I have only a couple of points for the noble Lord. Can he confirm what the complaint process will be after expenditure details are published? If a resident has a complaint, what will that process be? Will it be, in effect, the same system that we have at present, or will it be something different? Can he outline that for the benefit of the Grand Committee? Can he also outline the process if an external audit is thought necessary? In such cases, how would it actually be triggered? With that, I am content with the order.