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34It shall be the duty of the Service to keep proper accounts and proper records in relation to the accounts.
35(1)The Service shall prepare in respect of each accounting year a statement of accounts, in particular showing separately any sums disbursed to or on behalf of the Committee or the Certification Officer in consequence of the foregoing provisions of this Schedule, in such form as the Secretary of State may direct with the approval of the Treasury.
(2)The Service shall, not later than 30th November following the end of the accounting year to which the statement relates, send copies of the statement to the Secretary of State and to the Comptroller and Auditor General, and the Comptroller and Auditor General shall examine, certify and report on each such statement and shall lay copies of each statement and of his report before each House of Parliament.
(3)In this paragraph " accounting year " means the period of 12 months ending with 31st March in any year except that the first accounting year of the Service shall, if the Secretary of State so directs, be such period shorter or longer than 12 months (but not longer than two years) as is specified in the direction.
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