Paragraphs 18 and 19: Accounts and audit
131.Paragraph 18 requires the Office to keep proper accounts and produce an annual statement of accounts. A copy of each statement of accounts must be sent to the Treasury and the C&AG. The C&AG will report on, and certify, the statement which he will then return to the Treasury who will then lay the report and statement before Parliament.
132.Paragraph 19 requires the Office to keep its internal financial controls under review.