Citation and commencement

1. This Order may be cited as the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2005 and comes into force on 23rd March 2005.

Development Corporations

2. —(1) The accounts of Thurrock Development Corporation, London Thames Gateway Development Corporation and West Northamptonshire Development Corporation that relate to financial years ending on or after 31st March 2005 shall be audited by the Comptroller and Auditor General.

(2) Accordingly, Schedule 31 to the Local Government, Planning and Land Act 1980( 2 ) (urban development corporations: finance etc ) is amended as follows.

(3) Immediately before paragraph 11 insert—

“ 10A. —(1) A corporation to which this paragraph applies shall send a copy of its accounts and statement of accounts for each financial year ending on or after 31st March 2005 to the Comptroller and Auditor General as soon as reasonably practicable after the end of that year.

(2) This paragraph applies to the following corporations—

(a) Thurrock Development Corporation;

(b) London Thames Gateway Development Corporation;

(c) West Northamptonshire Development Corporation.

(3) The Comptroller and Auditor General shall examine, certify and report on the accounts and statement received under sub-paragraph (1). ” .

(4) For the words from the beginning of paragraph 11(1) to “of accounts” substitute—

• “ The accounts and statements of accounts of a corporation to which paragraph 10A does not apply ” .

(5) For paragraph 12 substitute—

“ 12. As soon as the accounts and statement of accounts of a corporation for any financial year have been audited under paragraph 10A(3) or 11(1), the corporation shall send to the Secretary of State a copy of the statement, together with—

(a) if the accounts and statement have been audited under paragraph 10A(3), a copy of the Comptroller and Auditor General’s report on the accounts and statement,

(b) if the accounts and statement have been audited under paragraph 11(1), a copy of any report made by the auditor on the accounts or on the statement. ” .

(6) In paragraph 13, for sub-paragraph (3) substitute—

“ (3) The Secretary of State shall lay before each House of Parliament—

(a) a copy of the report under this paragraph, and

(b) in the case of a corporation whose accounts and statement of accounts have been audited under paragraph 10A(3), a copy of the report sent to him under paragraph 12(a). ” .

British Transport Police Authority

3. —(1) The accounts of the British Transport Police Fund that relate to financial years ending on or after 31st March 2005 shall be audited by the Comptroller and Auditor General.

(2) Accordingly, Schedule 4 to the Railways and Transport Safety Act 2003( 3 ) (British Transport Police Authority) is amended as follows.

(3) In paragraph 17, for paragraph (b) substitute—

“ (b) send a copy of the accounts in respect of each financial year ending on or after 31st March 2005 to the Comptroller and Auditor General as soon as reasonably practicable after the end of that year. ” .

(4) Immediately after paragraph 17 insert—

“ 17A. The Comptroller and Auditor General shall examine, certify and report on the accounts sent to him under paragraph 17(b) in respect of each financial year and shall lay a copy of the accounts and his report on them before each House of Parliament. ” .