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Development of Tourism Act 1969
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6 Accounts and information.E+W+S
(1)Each Tourist Board shall keep proper accounts and other records in relation to the accounts and shall prepare in respect of each of its financial years a statement of account in such form as the relevant Minister may, with the approval of the Treasury, determine.
(2)The statement of account prepared by each Tourist Board for each financial year shall be submitted to the relevant Minister at such time as he may, with the approval of the Treasury, direct.
(3)The relevant Minister shall, on or before 30th November in any year, transmit to the Comptroller and Auditor General the statement of account prepared by each Tourist Board under this section for the financial year last ended.
(4)The Comptroller and Auditor General shall examine and certify each statement of account transmitted to him under this section and lay before Parliament copies of the statement of account together with his report thereon.
(5)Each Tourist Board shall provide the relevant Minister with such information relating to the activities or proposed activities of the Board as the Minister may from time to time require, and for that purpose shall permit any person authorised in that behalf by the Minister to inspect and make copies of its accounts, books, documents or papers and shall afford to that person such explanation thereof as he may reasonably require.
(6)Each Tourist Board shall as soon as possible after the end of each financial year make to the relevant Minister a report dealing with the activities of the Board during that year, and the Minister shall lay a copy of the report before each House of Parliament.
(7)In this section “financial year” means the period beginning with the commencement of this Act and ending with 31st March 1970, and each subsequent period of twelve months ending with 31st March.
[F1(8)In the application of this section to [F2VisitScotland], for subsection (3) substitute– “
“(3)The Scottish Ministers shall send each statement of account prepared by [F2VisitScotland] to the Auditor General for Scotland for auditing. ".”]
Textual Amendments
F1S. 6(8) inserted (S.) (1.4.2002) by S.S.I. 2002/176, art. 3
F2Words in Act substituted (E.W.) (29.3.2007) by Tourist Boards (Scotland) Act 2006 (Consequential Modifications) Order 2007 (S.I. 2007/1103), art. 1(1), Sch. para. 1(2) and words substituted (S.) (1.4.2007) by Tourist Boards (Scotland) Act 2006 (asp 15), ss. 1(2), 5(1); S.S.I. 2007/47, art. 2
Modifications etc. (not altering text)
C1S. 6 modified (temp. until 1.4.2006) (E.W.) (23.11.2005) by Wales Tourist Board (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3225), arts. 1(1), 3(5)
C2S. 6(1)(2): Treasury approval requirement continued (1.7.1999) by S.I. 1999/672, art. 2, Sch. 1
C3S. 6(3)(4): transfer of certain functions (1.7.1999) by S.I. 1999/672, art. 2, Sch. 1
C4S. 6(4): modified (1.7.1999) by S.I. 1999/672, art. 2, Sch. 1
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