Article 9 Financial and audit matters
(1)
The Secretary of State may prepare a statement of the HAC’s accounts in respect of the residual period.
(2)
Where a statement of accounts is prepared under paragraph (1), the Secretary of State must —
(a)
send a copy of those accounts to the Comptroller and Auditor General; and
(b)
publish those accounts as soon as may be after the duty under paragraph (3)(a) has been complied with.
(3)
The Comptroller and Auditor General must—
(a)
examine, certify and report on the accounts sent to him under paragraph (2);
(b)
lay a copy of those accounts and the report on them before each House of Parliament.