24(1)The Committee must keep proper accounts and proper records in relation to the accounts.U.K.
(2)For each financial year the Committee must—
(a)prepare a statement of accounts in respect of that financial year, and
(b)send a copy of the statement to the national authorities and the Comptroller and Auditor General within such period as the national authorities direct.
(3)The statement must be in such form as the national authorities may direct.
(4)The Comptroller and Auditor General must—
(a)examine, certify and report on the statement, and
(b)send a copy of the certified statement and the report to the national authorities as soon as possible.
(5)A copy of each statement received under sub-paragraph (4) must be laid—
(a)by the Secretary of State before Parliament,
(b)by the Scottish Ministers before the Scottish Parliament,
(c)by the Welsh Ministers before the National Assembly for Wales, and
(d)by the relevant Northern Ireland department before the Northern Ireland Assembly.