- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (15/01/2001)
- Gwreiddiol (Fel y'i Deddfwyd)
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Transport Act 2000, Cross Heading: Accounts and audit is up to date with all changes known to be in force on or before 01 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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11(1)The Authority shall—E+W+S
(a)keep proper accounts and proper accounting records, and
(b)prepare in respect of each financial year a statement of accounts giving a true and fair view of the state of affairs and the income and expenditure of the Authority.
(2)Every statement of accounts prepared under sub-paragraph (1)(b) shall comply with any requirement which the Secretary of State has, with the approval of the Treasury, notified in writing to the Authority and which relates to—
(a)the information to be contained in the statement,
(b)the manner in which that information is to be presented, or
(c)the methods and principles according to which the statement is to be prepared.
12(1)The accounts of the Authority relating to each financial year shall be audited by the Comptroller and Auditor General who shall send a copy of his report on them to the Authority; and for this purpose “accounts” includes the statement of accounts prepared under paragraph 11(1)(b) in respect of the financial year.E+W+S
(2)The Authority shall send—
(a)a copy of the accounts audited under sub-paragraph (1), and
(b)the report made on them by the Comptroller and Auditor General,
to the Secretary of State who shall lay a copy of each of them before each House of Parliament.
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