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Constitutional Reform and Governance Act 2010
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AccountsU.K.
16(1)The Commission must keep proper accounts and proper records in relation to them.U.K.
(2)The Commission must prepare a statement of accounts for each financial year (see paragraph 18).
(3)The statement must give a true and fair view of—
(a)the state of the Commission's affairs at the end of the financial year, and
(b)the Commission's income and expenditure and cash flows in the financial year.
(4)The statement must be in compliance with any directions given by the Minister for the Civil Service with the Treasury's approval as to—
(a)the information to be contained in the statement,
(b)the manner in which the information is to be presented, or
(c)the methods and principles according to which the statement is to be prepared.
(5)The Commission must send the statement to the Minister at such time as the Minister may direct.
(6)The Minister must then send the statement to the Comptroller and Auditor General.
(7)The Comptroller and Auditor General must—
(a)examine, certify and report on the statement, and
(b)lay copies of the statement and the report before Parliament (unless it has been arranged for the Minister to do so).
Commencement Information
I1Sch. 1 para. 16 in force at 11.11.2010 by S.I. 2010/2703, art. 2(a)
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