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13.—(1) For each financial year, the Agriculture and Horticulture Development Board must—
(a)prepare an annual report on how it has discharged its functions during the year, and
(b)send a copy of the report to the Secretary of State, the Scottish Ministers, the Welsh Ministers and the relevant Northern Ireland department within such period as the appropriate authority directs.
(2) In this article, “financial year” means—
(a)the period beginning with the day on which the Board is established and ending with the next 31st March, and
(b)each subsequent period of 12 months ending with 31st March.
(3) The Board must keep proper accounts and records.
(4) For each financial year, it must—
(a)prepare a statement of accounts in respect of that financial year, and
(b)send copies to the Secretary of State and the Comptroller and Auditor General within such period as the appropriate authority directs.
(5) The statement must be in such form as the appropriate authority, with the approval of the Treasury, directs.
(6) The Comptroller and Auditor General must—
(a)examine, certify and report on the statement, and
(b)send a copy of the certified statement of accounts and of his report to the Secretary of State, Scottish Ministers, Welsh Ministers and the relevant Northern Ireland department. as soon as possible.
(7) When the Secretary of State receives the annual report and the certified statement of accounts he must lay them before each House of Parliament.
(8) When the Scottish Ministers receive them they must lay them before the Scottish Parliament.
(9) When the Welsh Ministers receive them they must lay them before the National Assembly for Wales.
(10) When the relevant Northern Ireland department receives them it must lay them before the Northern Ireland Assembly.
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