The Act Commentary on Sections Part 1: Police Reform Paragraph 36: Accounts
64.This paragraph imposes duties on the Agency 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. The Comptroller and Auditor General is required to examine, certify and report on the Agency’s statement of accounts. The report is laid before Parliament.