Part II DISTRIBUTION OF THE NET PROCEEDS OF THE NATIONAL LOTTERY

Reports and accounts of distributing bodies

35 Accounts of distributing bodies other than F2the Big Lottery Fund .

1

A body shall keep proper accounts in respect of any money paid to it under section 24 and proper records in relation to the accounts.

2

A body shall prepare a statement of accounts in respect of each financial year in which it was paid any money under section 24 or distributed or applied any money under section 25.

C13

The statement shall comply with any directions that may be given by the Secretary of State as to the information to be contained in such a statement, the manner in which such information is to be presented or the methods and principles according to which such a statement is to be prepared.

C24

Copies of the statement shall be sent to the Secretary of State and the Comptroller and Auditor General within such period after the end of the financial year to which the statement relates as the Secretary of State may direct.

C35

The Comptroller and Auditor General shall examine, certify and report on the statement and shall lay copies of the statement and of his report before Parliament.

6

The Secretary of State shall not give a direction under this section without the Treasury’s approval.

7

This section does not apply to F3the Big Lottery Fund .

F18

The functions of the Secretary of State–

a

under subsection (3) to give directions shall, in so far as they relate to–

i

any body specified in section 23(1) whose functions exclusively or mainly relate to the arts in Scotland; or

ii

any body specified in section 23(2) whose functions exclusively or mainly relate to sport in Scotland; and

b

under subsection (4) to receive copies of the statement shall, in so far as they relate to any body other than–

i

any body specified in section 23(1) whose functions relate exclusively or mainly to the arts in any one of England, Wales or Northern Ireland; or

ii

any body specified in section 23(2) whose functions relate exclusively or mainly to sport in any one of England, Wales or Northern Ireland,

be treated as exercisable in or as regards Scotland and may be exercised separately.