# Environment Act 2021, Paragraph 14: Annual accounts

Extent: E+W+S+N.I.

(1) The OEP must keep proper accounts and proper records in relation to them.
(2) The OEP must prepare a statement of accounts in respect of each financial year in the form specified by the Secretary of State.
(3) A statement of accounts must include an assessment by the OEP of whether, in the financial year to which the statement relates, the Secretary of State and the Northern Ireland Department provided it with sufficient sums to carry out its functions.
(4) The OEP must send a copy of each statement of accounts to the Secretary of State , the Northern Ireland Department and the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which it relates.
(5) The Comptroller and Auditor General must—
(a) examine, certify and report on the statement of accounts, and
(b) send a copy of the certified statement and the report to the Secretary of State , the Northern Ireland Department and the OEP.
(6) The OEP must arrange for the laying before Parliament and the Northern Ireland Assembly of a copy of—
(a) its certified statement of accounts, and
(b) the Comptroller and Auditor General’s report on its statement of accounts.

---
Source: https://www.legislation.gov.uk/ukpga/2021/30/schedule/1/paragraph/14 (the official version)
Page: https://openlegislation.uk/environment-act-2021/schedule-1/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.