Statutory Instruments
2004 No. 1715
GOVERNMENT RESOURCES AND ACCOUNTS
The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2004
Made
6th July 2004
Coming into force
12th July 2004
Whereas it appears to the Treasury that each of the Hearing Aid Council and the Sea Fish Industry Authority exercises functions of a public nature or is entirely or substantially funded from public money;
And whereas a draft of this Order has been approved by resolution of each House of Parliament pursuant to section 25(10) of the Government Resources and Accounts Act 2000( 1 );
Now, therefore, the Treasury, having consulted the Comptroller and Auditor General and in exercise of the powers conferred upon them by section 25(6) and (7) of the Government Resources and Accounts Act 2000, hereby make the following Order:
Citation and commencement
1. This Order may be cited as the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2004 and comes into force on 12th July 2004.
The Hearing Aid Council
2. —(1) The accounts of the Hearing Aid Council that relate to financial years ending on or after 31st March 2004 shall be audited by the Comptroller and Auditor General.
(2) Accordingly, section 12 of the Hearing Aid Council Act 1968( 2 ) (expenses, receipts and accounts of the Council) is amended as follows.
(3) In subsection (2), for the words from “the accounts” to the end substitute—
“ shall send a copy of the accounts for a financial year to the Comptroller and Auditor General—
(a) in the case of accounts in respect of the financial year ending on 31st March 2004 as soon as reasonably practicable after 12th July 2004,
(b) in the case of accounts in respect of a financial year ending after 31st March 2004, as soon as reasonably practicable after the end of that year,
and the accounts shall be published as soon as may be after the duty under subsection (2A)(a) has been complied with. ”
(4) After subsection (2) insert—
“ (2A) The Comptroller and Auditor General shall—
(a) examine, certify and report on accounts sent to him under subsection (2), and
(b) lay a copy of those accounts and his report on them before each House of Parliament. ”
(5) Subsection (3) is repealed.
Sea Fish Industry Authority
3. —(1) The accounts of the Sea Fish Industry Authority that relate to the financial years ending on 31st March 2004 and 31st March 2005 shall be audited by the Comptroller and Auditor General.
(2) Accordingly, the Fisheries Act 1981( 3 ) is amended as follows.
(3) In section 11 (accounts and reports)—
(a) subsections (4) to (6) are repealed;
(b) for subsection (6A) substitute—
“ (6A) The Authority shall send a copy of the statement of accounts prepared under subsection (1) to the Comptroller and Auditor General—
(a) in the case of the statement relating to the financial year ending on 31st March 2004, as soon as reasonably practicable after 12th July 2004,
(b) in the case of the statement relating to a financial year ending after 31st March 2004, as soon as reasonably practicable after the end of that year. ” ; and
(c) in subsection (8) omit “the auditors or, as the case may be,”
(4) In section 16 (administration of schemes by Sea Fish Industry Authority)—
(a) subsection (4) and (5) are repealed; and
(b) for subsection (5A) substitute—
“ (5A) The Authority shall send a copy of the statement of accounts prepared under subsection (3) to the Comptroller and Auditor General—
(a) in the case of the statement relating to the financial year ending on 31st March 2004, as soon as reasonably practicable after 12th July 2004.”
(b) in the case of the statement relating to the financial year ending after 31st March 2004, as soon as reasonably practicable after the end of that year. ”
Nick Ainger
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
6th July 2004
1968 c. 50 ; section 12(3) was amended by S.I. 1991/1997 , regulation 2 and paragraph 19 of the Schedule.
1981 c. 29 ; section 11 was amended by S.I. 1991/1997 , regulation 2 and paragraph 40 of the Schedule; sections 11 and 16 were amended by S.I. 2003/1326 , Article 10.