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

Sea Fish Industry Authority

10.—(1) The Sea Fisheries Act 1981(1) is amended as follows.

(2) In section 11 (accounts and reports of the Sea Fish Industry Authority)—

(a) in subsection (4), after the first “accounts”, insert “in respect of a financial year ending on or before 31st March 2005”,

(b) in subsection (5), after “auditors” insert “appointed under subsection (4)”,

(c) after subsection (6)(2) insert—

“(6A) The Authority shall send a copy of the statement of accounts prepared under subsection (1) in respect of each financial year ending on or after 31st March 2006 to the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which the statement relates.

(6B) The Comptroller and Auditor General shall examine, certify and report on each statement of accounts sent to him by the Authority under subsection (6A) and shall lay before Parliament a copy of the statement and his report on it”, and

(d) in subsection (8)(3) for “auditors' report” substitute “report of the auditors or, as the case may be, the Comptroller and Auditor General”.

(3) In section 16 (administration of schemes by the Sea Fish Industry Authority)—

(a) in subsection (4) after “financial year” insert “ending on or before 31st March 2005”,

(b) in subsection (5) after “of the accounts” insert “under subsection (4)”, and

(c) after subsection (5) insert—

“(5A) The Sea Fish Industry Authority shall send a copy of the statement of accounts prepared under subsection (3) in respect of each financial year ending on or after 31st March 2006 to the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which the statement of accounts relates.

(5B) The Comptroller and Auditor General shall examine, certify and report on each statement of accounts sent to him by the Authority under subsection (5A) and shall lay before Parliament a copy of the statement and his report on it.”.

(1)

1981 c. 29.

(2)

Subsection (6) was substituted by S.I. 1991/1997, reg.2, Schedule, paragraph 40.

(3)

Subsection (8) was amended by S.I. 1999/1747, article 3, Schedule 23, Part II, paragraph 3(1), (2).