Criminal Justice and Court Services Act 2000

13 (1) The Service must— E+W

(a) keep proper accounts and proper records in relation to the accounts,

(b) prepare in respect of each financial year of the Service a statement of accounts, and

(c) send copies of the statement to the [F1 Secretary of State] and to the Comptroller and Auditor General before the end of the month of August next following the financial year to which the statement relates.

(2) The statement of accounts must comply with any directions given by the [F1 Secretary of State] as to—

(a) the information to be contained in it,

(b) the manner in which the information contained in it is to be presented,

(c) the methods and principles according to which the statement is to be prepared,

and must contain any additional information the [F1 Secretary of State] may require to be provided for the information of Parliament.

(3) The Service must, in accordance with directions given by the [F1 Secretary of State]—

(a) appoint an auditor who is not a member of the Service’s staff, and

(b) ensure that the auditor makes a report to the [F1 Secretary of State] about the preparation of the accounts and about the statement of accounts.

(4) The Comptroller and Auditor General must examine, certify and report on the statement of accounts and must lay copies of the statement and of his report before each House of Parliament.

Textual Amendments

F1 Words in Sch. 2 substituted (12.1.2004) by The Transfer of Functions (Children, Young People and Families) Order 2003 (S.I. 2003/3191), art. 1(2), Sch. para. 4(4)