26(1)HEE must prepare consolidated annual accounts for each financial year.E+W
(2)The consolidated annual accounts must include—
(a)the annual accounts of each LETB,
(b)the annual accounts of each other committee of HEE, and
(c)the annual accounts relating to the rest of HEE's activities.
(3)HEE must send copies of the consolidated annual accounts to—
(a)the Secretary of State, and
(b)the Comptroller and Auditor General,
within such period after the end of the financial year to which the accounts relate as the Secretary of State directs.
(4)The Comptroller and Auditor General must—
(a)examine, certify and report on the consolidated annual accounts, and
(b)lay copies of them and the report on them before Parliament.
Commencement Information
I1Sch. 5 para. 26 in force at 1.10.2014 for specified purposes by S.I. 2014/2473, art. 4(1)(f)
I2Sch. 5 para. 26 in force at 1.4.2015 in so far as not already in force by S.I. 2014/3186, art. 2(f)