21(1)The council shall keep proper accounts and other records, and shall prepare for each financial year a statement of account in such form as the Secretary of State with the approval of the Treasury may direct and submit those statements of account to the Secretary of State at such time as he may with the approval of the Treasury direct.E+W+S
(2)The Secretary of State shall, on or before 30th November in any year, transmit to the Comptroller and Auditor General the statements of account of the council for the financial year last ended.
(3)The Comptroller and Auditor General shall examine and certify the statements of account transmitted to him under this paragraph, and lay copies of them together with his report thereon before each House of Parliament.
(4)In this paragraph “financial year” means the period beginning with the day appointed under section 131(3) of this Act and ending with the 31st March following that date and each period of twelve months thereafter.
Modifications etc. (not altering text)
C1Sch. 6 para. 21 amended (S.) (27.11.1991) by Natural Heritage (Scotland) Act 1991 (c. 28, SIF 46:1), s. 14(5), Sch. 4 para. 2(1)(a); S.I. 1991/2633, art. 3, Sch.