Search Legislation

Food Standards Act 1999

Status:

This is the original version (as it was originally enacted).

Section 39(7).

SCHEDULE 4Accounts and audit

This schedule has no associated Explanatory Notes

1For the purposes of this Schedule—

  • “relevant authorities” means the Treasury, the National Assembly for Wales, the Scottish Ministers and the Department of Finance and Personnel for Northern Ireland;

  • “relevant bodies” means the House of Commons, the National Assembly for Wales, the Scottish Parliament and the Northern Ireland Assembly;

  • “the Department” means the Department of Finance and Personnel for Northern Ireland.

Appropriation accounts

2(1)Where any appropriation accounts of the Agency or report of the Comptroller and Auditor General on such accounts are laid before the House of Commons under the [1866 c. 39.] Exchequer and Audit Departments Act 1866, the Comptroller and Auditor General shall send copies to the relevant authorities for Wales, Scotland and Northern Ireland.

(2)The Scottish Ministers shall present documents received under this paragraph to the Scottish Parliament and the Department shall present such documents to the Northern Ireland Assembly.

Accounts of Agency relating to sums paid or appropriated under s.39(3)

3(1)The Agency shall prepare separate accounts for each year of its expenditure in relation to each of the following descriptions of sums, that is to say—

(a)the sums paid by the National Assembly for Wales under section 39(3)(a);

(b)the sums paid out of the Scottish Consolidated Fund under section 39(3)(b); or

(c)sums appropriated by Act of the Northern Ireland Assembly under section 39(3)(c).

(2)Any sum received by the Agency which it applies by virtue of any relevant provision (within the meaning of section 39) shall be regarded as falling within paragraph (a), (b) or (c) of sub-paragraph (1), as the case may require.

(3)Accounts required under this paragraph relating to sums of any description mentioned in sub-paragraph (1)—

(a)shall be prepared in such form, and

(b)shall be sent to the Comptroller and Auditor General, and to the relevant authority for the accounts, before such time,

as the relevant authority for the accounts may direct after consulting the Agency and the other relevant authorities.

(4)The Comptroller and Auditor General shall examine any accounts sent to him under sub-paragraph (3) on behalf of the National Assembly for Wales, the Scottish Parliament or the Northern Ireland Assembly (according to the description of sums to which the accounts relate).

(5)In carrying out his examination of any such accounts the Comptroller and Auditor General shall, among other things, satisfy himself that the money expended by the Agency has been applied to the purpose or purposes for which the sums in question were intended to provide.

(6)When the Comptroller and Auditor General has certified and reported on any accounts under this section, he shall—

(a)send the accounts and report to the relevant authority for the accounts; and

(b)send copies to the other relevant authorities.

(7)The Treasury shall present documents received under sub-paragraph (6) to the House of Commons, the Scottish Ministers shall present such documents to the Scottish Parliament and the Department shall present such documents to the Northern Ireland Assembly.

(8)In this paragraph “the relevant authority for the accounts” is—

(a)in the case of accounts relating to sums within sub-paragraph (1)(a), the National Assembly for Wales;

(b)in the case of accounts relating to sums within sub-paragraph (1)(b), the Scottish Ministers; and

(c)in the case of accounts relating to sums within sub-paragraph (1)(c), the Department.

Consolidated accounts

4(1)The Agency shall prepare consolidated accounts for each financial year showing its income and expenditure and its overall state of affairs for that year.

(2)Accounts under this paragraph shall—

(a)be prepared in such form (and include such documents), and

(b)be sent to the Comptroller and Auditor General and to the Treasury before such time,

as the Treasury may direct after consulting the Agency and the other relevant authorities.

(3)The Comptroller and Auditor General shall examine any accounts sent to him under sub-paragraph (2) on behalf of the House of Commons.

(4)When any such accounts have been certified and reported on by the Comptroller and Auditor General, he shall—

(a)send the certified accounts and the report to the Treasury who shall lay them before the House of Commons; and

(b)send copies of those documents to the other relevant authorities.

(5)The Scottish Ministers shall present documents received under sub-paragraph (4) to the Scottish Parliament and the Department shall present such documents to the Northern Ireland Assembly.

Accounts under s. 5 of the Exchequer and Audit Departments Act 1921

5(1)Any functions of the Treasury under section 5 of the [1921 c. 52.] Exchequer and Audit Departments Act 1921 shall, subject to sub-paragraph (2), be exercisable in relation to the Agency with the consent of the other relevant authorities and after consulting the Agency.

(2)The consent of a relevant authority is not required if the operations concerned do not include operations carried out in or in relation to the jurisdiction for which it is the relevant authority.

(3)If a direction under section 5 of that Act is given in respect of the Agency, that section shall have effect as if any reference to Parliament or the House of Commons included a reference to each of the other relevant bodies, other than the relevant body for any jurisdiction referred to in sub-paragraph (2).

Functions of Comptroller under s. 9 of the National Audit Act 1983

6(1)The power of the Comptroller and Auditor General to make reports to the House of Commons under section 9 of the [1983 c. 44.] National Audit Act 1983 includes power, in relation to any examination of the Agency under section 6 of that Act, to make reports to any of the other relevant bodies.

(2)If the Comptroller and Auditor General makes a report to one or more of the relevant bodies under section 9 of that Act in relation to such an examination, he shall lay a copy of the report before each of the other relevant bodies.

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Show Explanatory Notes for Sections: Displays relevant parts of the explanatory notes interweaved within the legislation content.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

Explanatory Notes

Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources