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4(1)The Agency shall prepare consolidated accounts for each financial year showing its income and expenditure and its overall state of affairs for that year.E+W+S+N.I.
(2)Accounts under this paragraph shall—
(a)be prepared in such form (and include such documents), and
(b)be sent to the Comptroller and Auditor General and to the Treasury before such time,
as the Treasury may direct after consulting the Agency and the other relevant authorities.
(3)The Comptroller and Auditor General shall examine any accounts sent to him under sub-paragraph (2) on behalf of the House of Commons.
(4)When any such accounts have been certified and reported on by the Comptroller and Auditor General, he shall—
(a)send the certified accounts and the report to the Treasury who shall lay them before the House of Commons; and
(b)send copies of those documents to the other relevant authorities.
(5)The Scottish Ministers shall present documents received under sub-paragraph (4) to the Scottish Parliament and the Department shall present such documents to the Northern Ireland Assembly.
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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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