(1)As soon as practicable after the end of each relevant financial year, the Secretary of State must prepare a statement of the Nuclear Decommissioning Funding Account.
(2)The statement must show—
(a)the credits and debits made to the account during the period for which it is prepared; and
(b)the determinations made or revised during that period for the purposes of section 31(4)(c).
(3)The period for which each statement is to be prepared is the period which—
(a)begins—
(i)in the case of the first statement, with the establishment of the Account; and
(ii)in any other case, immediately after the end of the period for which the previous statement was prepared; and
(b)ends with the last day of the last relevant financial year to end before the statement’s preparation.
(4)A statement prepared under this section must be sent to the Comptroller and Auditor General before the 30th September in the financial year in which it is prepared.
(5)The Comptroller and Auditor General must, before 31st December in the financial year in which he receives a statement under this section—
(a)examine and report on it; and
(b)lay copies of it, and of his report on it, before Parliament.
(6)In this section “relevant financial year” means a financial year in the course of which the Secretary of State has made or revised a determination for the purposes of section 31(4)(c).