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| | 17 (1) | The Commission must keep proper accounts and proper records in relation to |
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| | (2) | The Commission must prepare a statement of accounts for each financial year |
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| | (3) | The statement must give a true and fair view of— |
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| | (a) | the state of the Commission’s affairs at the end of the financial year, |
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| | (b) | the Commission’s income and expenditure and cash flows in the |
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| | (4) | The statement must be in compliance with any directions given by the Minister |
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| | for the Civil Service with the Treasury’s approval as to— |
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| | (a) | the information to be contained in the statement, |
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| | (b) | the manner in which the information is to be presented, or |
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| | (c) | the methods and principles according to which the statement is to be |
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| | (5) | The Commission must send the statement to the Minister at such time as the |
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| | (6) | The Minister must then send the statement to the Comptroller and Auditor |
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| | (7) | The Comptroller and Auditor General must— |
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| | (a) | examine, certify and report on the statement, and |
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| | (b) | lay copies of the statement and the report before Parliament (unless it |
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| | has been arranged for the Minister to do so). |
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| | (a) | must, as soon as practicable after the end of each financial year (see |
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| | paragraph 19), prepare a report about the carrying out of its functions |
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| | (b) | may prepare a report at any other time about any matter relating to the |
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| | carrying out of its functions. |
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| | (2) | As soon as practicable after preparing a report under sub-paragraph (1), the |
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| | Commission must give a copy of the report to the Minister for the Civil Service |
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| | and to the First Ministers for Scotland and Wales. |
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| | (3) | The Commission must then publish the report in the way the Commission |
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| | (4) | The Minister for the Civil Service must lay a copy of the report before |
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| | Parliament (unless it has been arranged for the Comptroller and Auditor |
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| | (5) | The First Minister for Scotland must lay a copy of the report before the Scottish |
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| | (6) | The First Minister for Wales must lay a copy of the report before the National |
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| | Meaning of “financial year” |
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| | 19 | For the purposes of paragraphs 17 and 18, each of the following is a “financial |
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| | (a) | the period which begins when this Schedule comes into force and ends |
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| | with the following 31 March; |
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| | (b) | each successive period of 12 months. |
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| | 20 (1) | The application of the Commission’s seal is to be authenticated by the |
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| | signature of any of the following— |
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| | (a) | a member of the Commission; |
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| | (b) | if the Commission’s staff includes a chief executive, the chief |
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| | (c) | any person authorised (whether generally or specifically) for the |
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| | purpose by anyone within sub-paragraph (a) or (b). |
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| | (2) | A document purporting to be duly executed under the Commission’s seal or |
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| | (a) | is to be received in evidence, and |
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| | (b) | is to be taken to be executed or signed in that way, unless the contrary |
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| | (3) | This paragraph does not extend to Scotland.’. |
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