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18(1)The Office must—E+W+S+N.I.
(a)keep proper accounts and proper records in relation to its accounts, and
(b)prepare in respect of each financial year a statement of accounts.
(2)Each statement of accounts must comply with any directions given by the Treasury as to—
(a)the information to be contained in it and the manner in which it is to be presented,
(b)the methods and principles according to which the statement is to be prepared, and
(c)the additional information (if any) which is to be provided for the information of Parliament.
(3)The Office must send a copy of each statement of accounts to—
(a)the Treasury, and
(b)the Comptroller and Auditor General,
before the end of the month of June next following the financial year to which the statement relates.
(4)The Comptroller and Auditor General must—
(a)examine, certify and report on each statement of accounts, and
(b)send a copy of each report and certified statement to the Treasury.
(5)The Treasury must lay before Parliament a copy of each such report and certified statement.
(6)“Financial year” has the same meaning as in paragraph 15.
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