The purpose of the amendments is to provide for a combined annual report and accounts for Natural England to be laid before Parliament by the Secretary of State, and for a similar requirement for the Commission for Rural Communities. It is a Treasury requirement to adopt that method of laying the accounts before the House as best practice. It is more efficient than previous practice, which was to lay the report and accounts before the House separately, the report being dealt with by the Secretary of State and the accounts by the Comptroller and Auditor General.

When, under the amendments, the Comptroller and Auditor General has completed his audit of the annual accounts, he will send the accounts, which will include his audit report, to the Secretary of State. The accounts will then be combined with the annual report and laid before the House as one document by the Secretary of State.

The amendments also provide for the Secretary of State to give direction to Natural England and the Commission for Rural Communities on the timetable for producing the accounts. That will facilitate a Treasury requirement for establishing faster timetables for the production and presentation of public sector accounts.