Reports and accounts
12(1)The Service must make a report to the Lord Chancellor in respect of each financial year on the performance of its functions.
(2)The Lord Chancellor may give directions as to—
(a)the information to be given in the report and the form in which it is to be given, and
(b)the time by which the report is to be given.
(3)The Lord Chancellor must—
(a)lay a copy of the report before each House of Parliament,
(b)arrange for the report to be published in a manner he considers appropriate.
13(1)The Service must—
(a)keep proper accounts and proper records in relation to the accounts,
(b)prepare in respect of each financial year of the Service a statement of accounts, and
(c)send copies of the statement to the Lord Chancellor and to the Comptroller and Auditor General before the end of the month of August next following the financial year to which the statement relates.
(2)The statement of accounts must comply with any directions given by the Lord Chancellor as to—
(a)the information to be contained in it,
(b)the manner in which the information contained in it is to be presented,
(c)the methods and principles according to which the statement is to be prepared,
and must contain any additional information the Lord Chancellor may require to be provided for the information of Parliament.
(3)The Service must, in accordance with directions given by the Lord Chancellor—
(a)appoint an auditor who is not a member of the Service’s staff, and
(b)ensure that the auditor makes a report to the Lord Chancellor about the preparation of the accounts and about the statement of accounts.
(4)The Comptroller and Auditor General must examine, certify and report on the statement of accounts and must lay copies of the statement and of his report before each House of Parliament.
14“Financial year”, in this Schedule, means—
(a)the period beginning with the date on which the Service is established and ending with the next following 31st March, and
(b)each successive period of twelve months.