Section 32: Examination of the Account
143.Section 32 makes provision for the Comptroller and Auditor General (“C&AG”) to examine the operation of the Account and the application of the policy for determinations of the Government’s annual contribution. The aim is to ensure that the operation of the Account is subject to independent scrutiny. The C&AG’s report is to be based on a statement by the Secretary of State setting out the credits and debits made to the account for the period of the statement. The C&AG must lay copies of the statement and of his report before Parliament.