(1)The Secretary of State shall, for each financial year—
(a)prepare, in such form and manner as the Treasury may direct, an account of sums paid and received by him under section 61; and
(b)send the account to the Comptroller and Auditor General not later than the end of November in the following financial year.
(2)The Comptroller and Auditor General shall—
(a)examine, certify and report on the account; and
(b)lay copies of it and his report before each House of Parliament.