Clean Neighbourhoods and Environment Act 2005

Accounts

9 (1) The Commission must—

(a) keep proper accounting records, and

(b) prepare a statement of accounts in respect of each financial year in accordance with directions given, with the consent of the Treasury, by the Secretary of State.

(2) The statement must comply with any directions given by the Secretary of State, with the consent of the Treasury, as to—

(a) the information to be contained in the statement;

(b) the form which the statement is to take;

(c) the manner in which the information is to be presented;

(d) the methods and principles according to which the statement is to be prepared.

(3) The Commission must send a copy of a statement under sub-paragraph (1)(b) to—

(a) the Secretary of State, and

(b) the Comptroller and Auditor General.

(4) A copy of a statement must be sent under sub-paragraph (3) within such period, beginning with the end of the financial year to which the statement relates, as the Secretary of State may, with the consent of the Treasury, direct.

(5) The Comptroller and Auditor General must—

(a) examine, certify and report on a statement received under this paragraph, and

(b) lay a copy of the statement and his report before Parliament.

(6) Directions given by the Secretary of State under sub-paragraph (2) may, with the consent of the Treasury, be amended or revoked by him.