20.—(1) Before—
(a)issuing directions under section 9(2), or
(b)determining the form and content of accounts under section 14,
the Department shall consult with and take account of all recommendations made by the group of persons for the time being selected by the Treasury for the purposes of section 24(1) of the Government Resources and Accounts Act 2000 (c.20).
(2) Where a group is consulted under subsection (1) in a particular year, the Department shall arrange for the group to prepare a report for that year—
(a)summarising the activities of the group for the purpose of the consultation, and
(b)dealing with such other matters as the group considers appropriate.
(3) Where a report is prepared under subsection (2), the Department shall arrange for it to be laid before the Assembly.