4.—(1) In the Audit Commission Act 1998(1) omit—
(a)paragraph (fa) of section 11(2)(2); and
(b)paragraph (q) of paragraph 1 of Schedule 2(3).
(2) For sub-paragraph (2) of paragraph 13 of Schedule 1 to the Offender Management Act 2007(4) substitute—
“(2) A probation trust (other than a Welsh probation trust) must send a copy of each statement of accounts to the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which the accounts relate.
(2A) The Comptroller and Auditor General must—
(a)examine, certify and report on each statement received under sub-paragraph (2); and
(b)send a copy of each report and certified statement to the Secretary of State.
(2B) The Secretary of State must lay before Parliament a copy of each report and certified statement sent under sub-paragraph (2A)(b).”.
(3) Omit paragraph 13(4) of Schedule 1 to the Offender Management Act 2007.
(4) In regulation 2(1) of the Accounts and Audit (England) Regulations 2011(5), in the definition of “relevant body” for the words “, a local probation board or a probation trust” substitute the words “or a local probation board”.
(5) The amendments and repeals made by this article have effect only in relation to statements of accounts for financial years ending on or after 31st March 2013.
Paragraph (fa) was inserted by paragraph 13(4)(a) of Schedule 1 to the Offender Management Act 2007.
Paragraph (q) was inserted by paragraph 13(4)(b) of Schedule 1 to the Offender Management Act 2007.