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8(1)As soon as possible after the end of each financial year of the Board, the Board shall send to the Secretary of State a report on the discharge of their functions during that year.
(2)The Secretary of State shall lay before each House of Parliament, and cause to be published, a copy of every report sent to him under this paragraph.
9(1)The Board 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 of the Board.
(2)The statement of accounts shall contain such information and shall be in such form as the Secretary of State may, with the consent of the Treasury, direct.
(3)The Board shall send a copy of the statement of accounts to the Secretary of State and to 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 the statement of accounts; and
(b)lay a copy of the statement of accounts and of his report before each House of Parliament.
10For the purposes of this Schedule the Board’s financial year shall be the period of twelve months ending with 31st March; but the first financial year of the Board shall be the period beginning with the date of establishment of the Board and ending with the first 31st March which falls at least six months after that date.
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