83 Accounts relating to loans under section 82.U.K.
(1)The Secretary of State shall for each financial year prepare accounts in such form and manner as the Treasury may direct of—
(a)loans made by him under section 82, and
(b)repayments and payments of interest made to him under that section.
(2)The Secretary of State shall send accounts under subsection (1) relating to a financial year to the Comptroller and Auditor General no later than five months after the end of the financial year.
(3)The Comptroller and Auditor General shall—
(a)examine, certify and report on accounts sent to him under subsection (2), and
(b)lay copies of the accounts, together with his report, before each House of Parliament.