21(1)It is the duty of the ONR—U.K.
(a)to keep proper accounts and proper records in relation to the accounts;
(b)to prepare in respect of each financial year a statement of accounts in such form as the Secretary of State, with the approval of the Treasury, may direct;
(c)to send copies of the statement to the Secretary of State and the Comptroller and Auditor General before the end of November next following the financial year to which the statement relates.
(2)The Comptroller and the Auditor General must examine, certify and report on the statement and must lay copies of the statement and of the report on it before Parliament.
Commencement Information
I1Sch. 7 para. 21 in force at 10.3.2014 by S.I. 2014/251, art. 3(b)