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The Government Resources and Accounts Act 2000 (Audit of Public Bodies) Order 2003

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Development Councils

4.—(1) Section 7 of the Industrial Organisation and Development Act 1947(1) (reports and accounts of development councils) is amended as follows.

(2) In subsection (2), after “auditors” insert “or, as the case may be, the Comptroller and Auditor General”.

(3) After subsection (2A)(2) insert—

“(2B) Subsection (2A) does not apply to—

(a)accounts of the British Potato Council for financial years ending on or after 30th June 2004, or

(b)accounts of the Horticultural Development Council or of the Milk Development Council for financial years ending on or after 31st March 2004.”.

(4) After subsection (3) insert—

“(3A) The British Potato Council shall send a copy of their statement of accounts in respect of each financial year ending on or after 30th June 2004 to the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which the statement relates.

(3B) The Horticultural Development Council and the Milk Development Council shall send a copy of their statement of accounts in respect of each financial year ending on or after 31st March 2004 to the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which the statement relates.

(3C) The Comptroller and Auditor General shall examine, certify and report on each statement received under subsection (3A) or (3B).”.

(5) In subsection (4) for “each such report of a council, or made by the auditors on their” substitute “any report under this section prepared by a council, or made by the auditors on their accounts or by the Comptroller and Auditor General on their statement of”.

(2)

Subsection (2A) was inserted by S.I. 1991/1997, reg. 2, Schedule, paragraph 3.

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