Part I
12 Accounts and audit.
(1)
The Police Authority shall—
(a)
keep proper accounts and proper records in relation to the accounts; and
(b)
prepare a statement of accounts in respect of each financial year.
(2)
The statement of accounts shall contain such information and shall be in such form as the Secretary of State may direct.
(3)
The Police Authority shall send copies of the statement of accounts to the Secretary of State and the Comptroller and Auditor General within such period after the end of the financial year to which the statement relates as the Secretary of State may direct.
(4)
The Comptroller and Auditor General shall—
(a)
examine, certify and report on each statement of accounts received by him under this section; and
(b)
lay copies of the statement of accounts and of his report before each House of Parliament.