PART 6Miscellaneous

I164Gas and Electricity Markets Authority

1

The Utilities Act 2000 is amended as follows.

2

In section 5 (annual and other reports of Authority)—

a

in subsection (5) omit “and” at the end of paragraph (a) and insert—

aa

send a copy of the report to the Scottish Ministers, and

b

after subsection (5) insert—

5A

The Scottish Ministers shall lay a copy of each annual report before the Scottish Parliament.

3

After section 5 insert—

5XALaying of accounts before Scottish Parliament

1

The Comptroller and Auditor General must send to the Authority, in respect of each of its accounting years, a copy of the certified accounts and report of the Authority no later than 15th January of the financial year following that to which the accounts relate.

2

The Authority must send to the Scottish Ministers, in respect of each of its accounting years, a copy of the certified accounts and report of the Authority no later than 31st January of the financial year following that to which the accounts relate.

3

The Scottish Ministers must lay a copy of whatever is sent to them under subsection (2) before the Scottish Parliament.

4

In subsections (1) and (2) “certified accounts and report” means those accounts certified under sections 5 and 7 of the Government Resources and Accounts Act 2000, and the report issued by the Comptroller and Auditor General under section 6(3)(a) of that Act.