354.This section amends the Police Act 1997 by inserting provisions governing the keeping of proper accounts and records in relation to those accounts, the preparation of a statement of those accounts for each financial year, and the sending of copies of that statement to the Secretary of State and the Comptroller and Auditor General. It will be the statutory duty of the Comptroller and Auditor General to examine and certify the NCIS statement of accounts and issue a report to be laid before Parliament together with the statement.