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Cereals Marketing Act 1965 (repealed)
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Changes over time for: Section 21
Version Superseded: 01/04/2008
Alternative versions:
- 01/02/1991- Amendment
- 01/10/1991- Amendment
- 23/05/2003- Amendment
- 23/05/2003
Point in time - 01/04/2008- Amendment
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21 Report and accounts of Authority.U.K.
(1)As soon as may be after the end of each accounting period the Authority shall prepare and submit to the Ministers a report on the discharge of their functions under this Act during that period, and the Ministers shall lay a copy of the report before each House of Parliament.
(2)The Authority shall keep proper accounts and shall prepare in respect of each of their accounting periods statements of account in such form as the Ministers, with the approval of the Treasury, may direct; and the accounts of the Authority for each accounting period [F1ending on or before 30th June 2003] shall be audited by auditors who are qualified accountants appointed for the purpose by the Authority.
(3)As soon as may be after the accounts of the Authority [F2in respect of the accounting periods ending on or before 30th June 2003] have been audited, the auditors shall transmit to the Ministers copies of the statements of account together with their report thereon, and the Ministers shall lay a copy of the statements and report before each House of Parliament.
[F3(3A)The Authority shall send a copy of the statements of account prepared under subsection (2) in respect of each accounting period ending on or after 30th June 2004 to the Comptroller and Auditor General as soon as reasonably practicable after the end of the accounting period to which the statements of account relate.
(3B)The Comptroller and Auditor General shall examine, certify and report on any statements of account sent to him by the Authority under subsection (3A) and shall lay a copy of those statements and his report on them before each House of Parliament.]
(4)Copies of reports and statements of account prepared by the Authority under this section shall be made available to the public at a reasonable price.
(5)In this section—
(a)“accounting period” means the period beginning with the establishment of the Authority and ending with such date falling not more than twelve months later as the Authority may determine, or any subsequent period of not more than fifteen months, beginning with the end of a previous accounting period, which the Authority may appoint, and
(b)“qualified accountant” means [F4 a person who is eligible for appointment as a company auditor under section 25 of the Companies Act 1989.]
Textual Amendments
F1Words in s. 21(2) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326), arts. 1, 5(2)
F2Words in s. 21(3) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326), arts. 1, 5(3)
F3S. 21(3A)(3B) inserted (23.5.2003) by Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003 (S.I. 2003/1326), arts. 1, 5(4)
F4Words in s. 21(5)(b) substituted (01.10.1991) by S.I. 1991/1997, reg. 2, Sch. (with reg. 4).
Modifications etc. (not altering text)
C1S. 21 modified (21.11.2002) by S.I. 2002/2843, art. 6(5) (with transitional provisions in art. 10)
C2S. 21(2) continued (1.7.1999) by S.I. 1999/672, art. 2, Sch. 1
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