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

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Home-Grown Cereals Authority

5.—(1) Section 21 of the Cereals Marketing Act 1965(1) (report and accounts of the Home-Grown Cereals Authority) is amended as follows.

(2) In subsection (2) after “each accounting period” insert “ending on or before 30th June 2003”.

(3) In subsection (3) after “the Authority” insert “in respect of the accounting periods ending on or before 30th June 2003”.

(4) After subsection (3) insert—

(3A) The Authority shall send a copy of the statements of account prepared under subsection (2) in respect of each accounting period ending on or after 30th June 2004 to the Comptroller and Auditor General as soon as reasonably practicable after the end of the accounting period to which the statements of account relate.

(3B) The Comptroller and Auditor General shall examine, certify and report on any statements of account sent to him by the Authority under subsection (3A) and shall lay a copy of those statements and his report on them before each House of Parliament.

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