SCHEDULES
SCHEDULE 5The Immigration Services Commissioner
Part IICommissioner’s Status, Remuneration and Staff etc
Accounts and records
20
1
The Commissioner must—
a
keep proper accounts and proper records in relation to his accounts;
b
prepare a statement of accounts for each financial year; and
c
send copies of the statement to the Secretary of State and to the Comptroller and Auditor General on or before the specified date.
2
The statement of accounts must be in such form as the Secretary of State may, with the approval of the Treasury, direct.
3
The Comptroller and Auditor General must—
a
examine, certify and report on each statement received by him under this paragraph; and
b
lay copies of each statement and of his report before each House of Parliament.
4
“Financial year” means the period of 12 months beginning with 1st April.
5
“Specified date” means—
a
31st August next following the end of the year to which the statement relates; or
b
such earlier date after the end of that year as the Treasury may direct.