8(1)The Children’s Commissioner must—U.K.
(a)keep proper accounting records;
(b)prepare a statement of accounts for each financial year; and
(c)send a copy of each such statement of accounts to the Secretary of State and the Comptroller and Auditor General as soon as possible after the end of the financial year to which the statement relates.
(2)The Comptroller and Auditor General must examine, certify and report on each statement of accounts sent to him under sub-paragraph (1)(c) and must lay copies of the statement and of his report before Parliament.
(3)In this paragraph, “financial year” means—
(a)the period beginning with the date on which the first Children’s Commissioner is appointed and ending with 31st March next following that date; and
(b)each successive period of twelve months ending with 31st March.