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19.—(1) Section 46 of the Environment Act 1995(1) (audit of accounts of the Environment Agency, etc) is amended as follows.
(2) In subsection (1) after “Agency” insert “, with the exception of those accounts of the Agency that relate to a financial year ending on or after 31st March 2004,”.
(3) After subsection (3) insert—
“(3A) The Agency shall send a copy of its accounts in respect of each financial year ending on or after 31st March 2004 to the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which the accounts relate.
(3B) The Comptroller and Auditor General shall examine, certify and report on any accounts sent to him by the Agency under subsection (3A) and shall lay before each House of Parliament a copy of those accounts and his report on them.”.
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