The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003

Statutory Instrument 2003 No. 1326

The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003

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STATUTORY INSTRUMENTS

2003 No. 1326

GOVERNMENT RESOURCES AND ACCOUNTS

The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003

	Made	15th May 2003
	Coming into force	23rd May 2003

Citation and commencement

This Order may be cited as the Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 and comes into force on 23rd May 2003.

Audit of bodies by the Comptroller and Auditor General

Those accounts of each of the bodies listed in the Schedule to this Order that relate to financial or accounting years ending on or after the date shown opposite the name of the body in the Schedule shall be audited by the Comptroller and Auditor General.

Museum charities and the Community Development Foundation

- (1) The trustees of each body to which paragraph (2) below applies shall send a copy of the accounts of the body for each financial or accounting year ending on or after the date shown opposite the name of the body in the Schedule to this Order to the Comptroller and Auditor General as soon as reasonably practicable after the end of the year to which the accounts relate.

(2) This paragraph applies to the following bodies:

    (3) The Comptroller and Auditor General shall examine, certify and report on each of the accounts sent to him under paragraph (1) above and shall lay before each House of Parliament a copy of each of those accounts together with his report on them.

Development Councils
     4. - (1) Section 7 of the Industrial Organisation and Development Act 1947[2] (reports and accounts of development councils) is amended as follows.

    (2) In subsection (2), after "auditors" insert "or, as the case may be, the Comptroller and Auditor General".

    (3) After subsection (2A)[3] insert -

(4) After subsection (3) insert -

    (5) In subsection (4) for "each such report of a council, or made by the auditors on their" substitute "any report under this section prepared by a council, or made by the auditors on their accounts or by the Comptroller and Auditor General on their statement of".

Home-Grown Cereals Authority
     5. - (1) Section 21 of the Cereals Marketing Act 1965[4] (report and accounts of the Home-Grown Cereals Authority) is amended as follows.

    (2) In subsection (2) after "each accounting period" insert "ending on or before 30th June 2003".

    (3) In subsection (3) after "the Authority" insert "in respect of the accounting periods ending on or before 30th June 2003".

    (4) After subsection (3) insert -

Meat and Livestock Commission
     6. - (1) Section 19 of the Agriculture Act 1967[5] (annual report and accounts of the Meat and Livestock Commission) is amended as follows.

    (2) In subsection (2) after the second occurrence of "financial year" insert "ending on or before 31st March 2003".

    (3) In subsection (4) after "the Commission" insert "for each financial year ending on or before 31st March 2003".

    (4) After subsection (4) insert -

Sir John Soane's Museum
     7. - (1) The Appendix to the Charities (Sir John Soane's Museum) Order 1969[6] is amended as follows.

    (2) In clause 26 (accounts and audit of the Museum), after "Foundation" insert "in respect of accounting years ending on or before 25th March 2003".

    (3) After clause 26 insert -

26A.

British Hallmarking Council
     8. - (1) Paragraph 19 of Schedule 4 to the Hallmarking Act 1973[7] (accounts of the British Hallmarking Council) is amended as follows.

    (2) In sub-paragraph (1) omit the words from "and" to the end.

    (3) After that sub-paragraph insert -

Alcohol Education and Research Council
9. - (1) Section 10 of the Licensing (Alcohol Education and Research) Act 1981[8] (accounts and audit of the Alcohol Education and Research Council, etc.) is amended as follows.

(2) After subsection (1) insert -

(3) After subsection (2)[9] insert -

Sea Fish Industry Authority
10. - (1) The Sea Fisheries Act 1981[10] is amended as follows.

(2) In section 11 (accounts and reports of the Sea Fish Industry Authority) -

(3) In section 16 (administration of schemes by the Sea Fish Industry Authority) -

English Partnerships (Commission for the New Towns)
11. - (1) The New Towns Act 1981[13] is amended as follows.

(2) After section 67(1) (accounts of the Commission for the New Towns, etc)[14] insert -

(3) In section 68 (audit of accounts of the Commission for the New Towns, etc) -

(4) In section 70 (annual reports of the Commission for the New Towns, etc) -

Industrial training boards
12. - (1) Section 8 of the Industrial Training Act 1982[16] (accounts of an industrial training board) is amended as follows.

(2) After subsection (2)[17] insert -

in respect of financial years ending on or after 31st December 2003.

(2B) The Construction Industry Training Board and the Engineering Construction Industry Training Board shall each send a copy of its statement of account prepared under subsection (1) in respect of each financial year ending on or after 31st December 2003 to the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which each statement relates.

(2C) The Comptroller and Auditor General shall examine, certify and report on each statement of account sent to him under subsection (2B).".

    (3) At the end of subsection (3)[18], insert "or, as the case may be, by the Comptroller and Auditor General on the statement".

Food from Britain
     13. - (1) Section 5 of the Agricultural Marketing Act 1983[19] (accounts and annual reports of Food from Britain) is amended as follows.

    (2) In subsection (3) -

    (3) In subsection (4) after "auditors" insert "appointed under subsection (3)".

    (4) In subsection (5)[20] for "this section" substitute "subsection (3)".

    (5) After subsection (5) insert -

English Heritage (Historic Buildings and Monuments Commission for England)
14. - (1) Schedule 3 to the National Heritage Act 1983[21] (the Historic Buildings and Monuments Commission for England) is amended as follows.

(2) In paragraph 12 (accounts of the Commission) -

(b) after sub-paragraph (6)[22] insert -

(3) In paragraph 13 (annual reports of the Commission) -

Oil and Pipelines Agency
15. - (1) Paragraph 9 of Schedule 3 to the Oil and Pipelines Act 1985[23] (accounts and audit of the Oil and Pipelines Agency) is amended as follows.

(2) In sub-paragraph (4) -

(3) In sub-paragraph (6) after "this paragraph" insert "in respect of accounting years ending on or before 31st March 2002".

(4) After sub-paragraph (6) insert -

Housing Corporation
     16. - (1) Section 97 of the Housing Associations Act 1985[24] (accounts and audit of the Housing Corporation) is amended as follows.

    (2) In subsection (2)[25] after "financial year" insert "ending on or before 31st March 2003".

    (3) After subsection (2) insert -

    (4) In subsection (3) after "audited" insert "under subsection (2) or (2A)".

Football Licensing Authority
     17. - (1) Schedule 2 to the Football Spectators Act 1989[26] (the Football Licensing Authority) is amended as follows.

    (2) In paragraph 24 (accounts and audit of the Authority) -

(3) After paragraph 26 (laying accounts of the Authority before Parliament) insert -

26A.

26B.

The Comptroller and Auditor General shall examine, certify and report on each statement of accounts sent to him by the licensing authority under paragraph 26A and shall lay before Parliament a copy of the statement and his report on it.".

English Partnerships (the Urban Regeneration Agency)
18. - (1) Schedule 18 to the Leasehold Reform, Housing and Urban Development Act 1993[27] (finances of the Urban Regeneration Agency) is amended as follows.

(2) In paragraph 9 (accounts of the Agency), after sub-paragraph (4) insert -

(3) In paragraph 10 (audit of accounts of the Agency) -

(b) after sub-paragraph (2) insert -

(4) In paragraph 12 (annual reports of the Agency) -

Environment Agency
     19. - (1) Section 46 of the Environment Act 1995[28] (audit of accounts of the Environment Agency, etc) is amended as follows.

    (2) In subsection (1) after "Agency" insert ", with the exception of those accounts of the Agency that relate to a financial year ending on or after 31st March 2004,".

    (3) After subsection (3) insert -

Standards Board for England
20. - (1) Paragraph 13 of Schedule 4 to the Local Government Act 2000[29] (accounts of the Standards Board for England) is amended as follows.

(2) In sub-paragraph (2) -

(3) After sub-paragraph (4) insert -

Nick Ainger

Philip Woolas
Two of the Lords Commissioners of Her Majesty's Treasury

15th May 2003

SCHEDULE

Article 2

Alcohol Education and Research Council	31st March 2005
British Hallmarking Council	31st December 2003
British Potato Council	30th June 2004
Commission for the New Towns (part of English Partnerships)	31st March 2005
Community Development Foundation	31st March 2004
Construction Industry Training Board	31st December 2003
Engineering Construction Industry Training Board	31st December 2003
Historic Buildings and Monuments Commission for England (known as English Heritage)	31st March 2005
Environment Agency	31st March 2004
Fleet Air Arm Museum	31st March 2003
Food from Britain	31st March 2004
Football Licensing Authority	31st March 2003
Home-Grown Cereals Authority	30th June 2004
Horticultural Development Council	31st March 2004
Housing Corporation	31st March 2004
Meat and Livestock Commission	31st March 2004
Milk Development Council	31st March 2004
Oil and Pipelines Agency	31st March 2003
Royal Air Force Museum	31st March 2003
Royal Marines Museum	31st March 2003
Royal Naval Museum	31st March 2003
Royal Naval Submarine Museum	31st March 2003
Sea Fish Industry Authority	31st March 2006
Sir John Soane's Museum	25th March 2004
Standards Board for England	31st March 2005
Urban Regeneration Agency (part of English Partnerships)	31st March 2005