(1)A body shall keep proper accounts in respect of any money paid to it under section 24 and proper records in relation to the accounts.
(2)A body shall prepare a statement of accounts in respect of each financial year in which it was paid any money under section 24 or distributed or applied any money under section 25.
(3)The statement shall comply with any directions that may be given by the Secretary of State as to the information to be contained in such a statement, the manner in which such information is to be presented or the methods and principles according to which such a statement is to be prepared.
(4)Copies of the statement shall be sent to the Secretary of State and the Comptroller and Auditor General within such period after the end of the financial year to which the statement relates as the Secretary of State may direct.
(5)The Comptroller and Auditor General shall examine, certify and report on the statement and shall lay copies of the statement and of his report before Parliament.
(6)The Secretary of State shall not give a direction under this section without the Treasury’s approval.
(7)This section does not apply to [F2the Big Lottery Fund] .
[F3(8)The functions of the Secretary of State–
(a)under subsection (3) to give directions shall, in so far as they relate to–
(i)any body specified in section 23(1) whose functions exclusively or mainly relate to the arts in Scotland; or
(ii)any body specified in section 23(2) whose functions exclusively or mainly relate to sport in Scotland; and
(b)under subsection (4) to receive copies of the statement shall, in so far as they relate to any body other than–
(i)any body specified in section 23(1) whose functions relate exclusively or mainly to the arts in any one of England, Wales or Northern Ireland; or
(ii)any body specified in section 23(2) whose functions relate exclusively or mainly to sport in any one of England, Wales or Northern Ireland,
be treated as exercisable in or as regards Scotland and may be exercised separately.]
Textual Amendments
F1Words in s. 35 heading substituted (1.12.2006) by National Lottery Act 2006 (c. 23), ss. 19(5)(b), 22(1); S.I. 2006/3201, art. 2(d)
F2Words in s. 35(7) substituted (1.12.2006) by National Lottery Act 2006 (c. 23), ss. 19(5)(a), 22(1); S.I. 2006/3201, art. 2(d)
F3S. 35(8) added (30.6.1999) by S.I. 1999/1756, arts. 1(1), 2, Sch. para. 15(7) (with art. 8); S.I. 1998/3178, art. 3
Modifications etc. (not altering text)
C1S. 35(3) (as read with s. 43CC(2)(b)): transfer of certain functions (1.7.1999) by S.I. 1999/1750, arts. 1(1), 2, Sch. 1 (with art. 7); S.I. 1998/3178, art. 3
S. 35(3): functions amended (1.7.1999) by S.I. 1999/672, art. 5, Sch. 2
C2S. 35(4): certain functions made exercisable by the Scottish Ministers concurrently with the Minister concerned (1.7.1999) by S.I. 1999/1750, arts. 1(1), 3, Sch. 2 (with art. 7); S.I. 1998/3178, art. 3
C3S. 35(5) modified (1.7.1999) by S.I. 1999/672, art. 2, Sch. 1