§ Mr. Ben Chapman
To ask the Secretary of State for Transport whether he has received a full set of accounts for the Mersey Tunnels illustrating income and expenditure with appropriate notes and an auditor's certificate in the last 12 months. 
§ Mr. Jamieson
I refer my hon. Friend to my answer of 16 September 2003,Official Report, column 626W.
Section 100 of the County of Merseyside Act 1980 does not require that the accounts sent to Ministers have to be accompanied by appropriate notes and an auditor's certificate.