Article 8 Accounting
United Kingdom
1.
The Head shall ensure that accounts showing the ESDC revenue, expenditure and inventory of assets are kept in accordance with the internationally accepted accounting standards for the public sector.
2.
The Head shall submit to the Steering Committee the annual accounts for a given financial year no later than the following 31 March, together with the detailed report referred to in Article 2(4) of these Financial Rules.
3.
If necessary, accounting services may be outsourced.