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10(1)The Big Lottery Fund shall—E+W+S+N.I.
(a)keep proper accounting records relating to the exercise of its functions under this Act, and
(b)prepare in respect of each financial year a statement of accounts relating to the exercise of those functions.
(2)The Fund shall send a copy of a statement under sub-paragraph (1)(b)—
(a)to the Secretary of State;
(b)to the Welsh Ministers;
(c)to the Scottish Ministers;
(d)to the Department of Finance and Personnel in Northern Ireland;
(e)to the Comptroller and Auditor General.
(3)A copy of a statement must be sent under sub-paragraph (2) within such period, beginning with the end of the financial year to which the statement relates, as the Secretary of State may direct.
(4)The Comptroller and Auditor General shall—
(a)examine, certify and report on a statement received under this paragraph;
(b)lay a copy of the statement and the report on it before Parliament, before the National Assembly for Wales, before the Scottish Parliament and before the Northern Ireland Assembly.
11In Schedule 4A to the National Lottery etc. Act 1993 (c. 39) (the Big Lottery Fund), in sub-paragraph (1) of paragraph 21 (accounts)—E+W+S+N.I.
(a)in paragraph (a), after “records” there is inserted “relating to the exercise of its functions under this Act”;
(b)for paragraph (b) there is substituted—
“(b)prepare in respect of each financial year a statement of accounts relating to the exercise of those functions.”
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