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

English Heritage (Historic Buildings and Monuments Commission for England)

14.—(1) Schedule 3 to the National Heritage Act 1983(1) (the Historic Buildings and Monuments Commission for England) is amended as follows.

(2) In paragraph 12 (accounts of the Commission)—

(a) in sub-paragraph (5)—

(i) after “accounts” insert “in respect of each financial year ending on or before 31st March 2004”,

(ii) after “statement” insert “of accounts in respect of each such financial year”, and

(iii) after “each” insert “such”, and

(b) after sub-paragraph (6)(2) insert—

“(6A) Where the Commission has prepared a statement of accounts in respect of a financial year ending on or after 31st March 2005, it must, as soon as reasonably practicable after the end of the financial year to which the statement relates, send a copy of the statement to the Comptroller and Auditor General.

(6B) The Comptroller and Auditor General shall examine, certify and report on any statement of accounts sent to him under sub-paragraph (6A).”.

(3) In paragraph 13 (annual reports of the Commission)—

(a) in sub-paragraph (2), after “financial year” insert “and, where the statement has been audited by the Comptroller and Auditor General, a copy of his report on it”,

(b) in sub-paragraph (3), after “report” insert “of the Commission”,

(c) in sub-paragraph (4), after “report” insert “of the Commission”, and

(d) in sub-paragraph (5), after “paragraph 12” insert “or, as the case may be, made by the Comptroller and Auditor General on any statement of accounts prepared under that paragraph”.

(1)

1983 c. 47.

(2)

Sub-paragraph (6) was amended by S.I. 1991/1997, reg. 2, Schedule, paragraph 49.