SCHEDULES
F1F1SCHEDULE 1
Accounts and audit
18
1
The Commission must—
a
keep proper accounts and proper records in relation to its accounts, and
b
prepare in respect of each financial year a statement of accounts.
2
Each statement of accounts must comply with any directions given by the Secretary of State with the approval of the Treasury as to—
a
the information to be contained in it and the manner in which it is to be presented;
b
the methods and principles according to which the statement is to be prepared;
c
the additional information (if any) which is to be provided for the information of Parliament.
3
The Commission must send a copy of each statement of accounts—
a
to the Secretary of State, and
b
to the Comptroller and Auditor General,
before the end of the month of August next following the financial year to which the statement relates.
4
The Comptroller and Auditor General must—
a
examine, certify and report on each statement of accounts received under sub-paragraph (3), and
b
send a copy of each report and certified statement to the Secretary of State.
5
The Secretary of State must lay before Parliament a copy of each report and statement sent under sub-paragraph (4)(b).
6
In this paragraph, “financial year” means—
a
the period beginning with the date on which the Commission is established and ending with the next following 31st March, and
b
each successive period of 12 months.
Sch. 1 omitted (1.8.2012) by virtue of The Public Bodies (Child Maintenance and Enforcement Commission: Abolition and Transfer of Functions) Order 2012 (S.I. 2012/2007), art. 3(2), Sch. para. 71