http://www.legislation.gov.uk/ukpga/2000/26/section/76/notesPostal servicesCouncil policies and plansLegislationTrading standardsConsumer complaintsExplanatory Notes to Postal Services Act 2000Department of Trade and IndustryKing's Printer of Acts of Parliament2014-03-03 26 28 July 2000 117 Section 76 requires the Secretary of State, at the Treasury’s direction, to prepare an account in the form required by the Treasury showing: sums issued to him from the National Loans Fund for lending to the Post Office company and its subsidiaries; repayments to him in respect of those loans and payments of interest on them; and how he disposed of the sums issued to him for lending and of the repayments of and interest on loans made by him, the repayments and interest being payable by him into the National Loans Fund. 118 The account must be sent to the Comptroller and Auditor General by 30 November following the end of the financial year in question and he will examine, certify and report on the account and lay copies of it and his report before each House.