SCHEDULES
SCHEDULE 12The Information Commissioner
Accounts
11
1
The Commissioner must—
a
keep proper accounts and other records in relation to the accounts, and
b
prepare in respect of each financial year a statement of account in such form as the Secretary of State may direct.
2
The Commissioner must send a copy of the statement to the Comptroller and Auditor General—
a
on or before 31 August next following the end of the year to which the statement relates, or
b
on or before such earlier date after the end of that year as the Treasury may direct.
3
The Comptroller and Auditor General must examine, certify and report on the statement.
4
The Commissioner must arrange for copies of the statement and the Comptroller and Auditor General's report to be laid before Parliament.
5
In this paragraph, “financial year” means a period of 12 months beginning with 1 April.