HC Deb 25 March 1991 vol 188 c335W
Mr. Michael Morris

To ask the Secretary of State for the Environment who is responsible for auditing the work of the Audit Commission.

Mr. Key

Paragraph 12 of schedule 3 to the Local Government Finance Act 1982 requires the Commission to keep proper accounts and other records; to prepare a statement of account in respect of each financial year in the form directed by the Secretary of State; and submit the statement to him by the date he directs. The Secretary of State is required, on or before 30 November in each year, to transmit the statement of account to the Comptroller and Auditor-General who is required to examine and certify the statement of account and lay copies before Parliament with his report on it.