reimbursement of the cost of any work on parliamentary business undertaken on behalf of a deceased, defeated or retiring member after the date of cessation of membership. On 5 July 2001 the House agreed to change the allowance to one third of the sum of the staffing provision and Incidental Expenses Allowance in force at the time of cessation of membership. Summer recess Parliament takes a break of around 45 days for the summer. This is not only for holiday, but so that MPs can spend more time away from Parliament in their constituencies to do work there. Expenses In addition to the above benefits, PMs can claim for the reimbursement of expenses incurred as a result of their duties. They are entitled to money Office expenses Office running costs Staffing costs Travel for staff Centrally purchased stationery Postage costs Central IT costs Communications allowance MPs are entitled to claim £9,000 a year for postage and stationery (financial year 2015–16). This amount is in addition to any stationery and postage costs which Members may have reimbursed under the Independent Parliamentary Standards Authority's expenses Scheme. During the COVID-19 pandemic MPs were able to claim additional expenses of up to £10,000 to support the costs of them and their staff working from home. Housing, second home, and travel MPs receive allowances towards having somewhere to live in London and in their constituency, and travelling between Parliament and their constituency. Salary and benefits: House of Lords Members of the House of Lords are not salaried. They can opt to receive a £323 per day attendance allowance, plus travel expenses and subsidised restaurant facilities. Peers may also choose to receive a reduced attendance allowance of £162 per day instead. Scrutiny and audit process of claims In 2010, following the parliamentary expenses scandal, the payment of MPs' salaries and allowances, and many staff, was moved from the Fees Office, which was effectively self-policing by MPs of their expenses, to a more autonomous body, the Independent Parliamentary Standards Authority. In 2010 the IPSA was also given the responsibility of setting MPs' salary levels. It is accountable to the Speaker's Committee for the IPSA, comprising the Speaker, the Leader of the House, the Chair of the Standards and Privileges Committee and five MPs selected by the Speaker (one of whom is the Shadow Leader of the House). The National Audit Office, another independent parliamentary body, has some