(4) The Comptroller and Auditor General must—
(a) examine, certify and report on the statement of accounts, and
(b) send a copy of the certified statement and the report to the Secretary of State.
(5) The Secretary of State must lay before Parliament each document received under sub-paragraph (4) (b) .
(6) In this paragraph “ financial year ” means—
(a) the period beginning with the date on which the Commission is established and ending with the 31 March following that date, and
(b) each successive period of 12 months.
Authentication of seal and presumption of authenticity of documents
23 (1) The application of the Commission’s seal must be authenticated by the signature of—
(a) the chair of the Commission, or
(b) another person authorised for that purpose by the Commission.
(2) A document purporting to be duly executed under the Commission’s seal or signed on its behalf—
(a) is to be received in evidence, and
(b) is to be taken to be executed or signed in that way, unless the contrary is shown.
(3) This paragraph does not extend to Scotland.
Supplementary powers
24 The Commission may do anything it thinks appropriate for the purposes of, or in connection with, its functions.
Transitional provision: interim chief executive
25 (1) The first chief executive of the Commission is to be appointed by the chair of the Commission.
(2) Before making the appointment the chair must consult the Secretary of State.
(3) The appointment must be for a term of not more than 2 years.
(4) The chair may extend the term of the appointment but not so the term as extended is more than 2 years.
(5) For the term of appointment, the person appointed under sub-paragraph (1) is “the interim chief executive”.
(6) Until the expiry of the term of appointment, the powers conferred on the non-executive members by paragraph 11 (2) and (3) are exercisable in respect of the interim chief executive by the chair (instead of by the non-executive members).
(7) In sub-paragraphs (5) and (6) , the references to the term of appointment are to the term of appointment described in sub-paragraph (3) , including any extension of the term under sub-paragraph (4) .
26 In this Schedule—