Statement of
the Information Commissioner’s Responsibilities
Under paragraph 10(1)(b) of
Schedule 5 to the Data Protection Act 1998 the Information
Commissioner is required to prepare
in respect of each financial year a statement of account
in such form as the Secretary of State for Constitutional
Affairs may direct. The accounts are prepared on an accruals
basis and must give a true and fair view of the Information
Commissioner’s state of affairs at the year end and
of his income and expenditure, total recognised gains and
losses and cash flows for the financial year.
In preparing
the accounts the Information Commissioner is required to:
observe the Accounts Direction issued by the
Secretary of State for Constitutional Affairs with the
approval of the
Treasury, including the relevant accounting and disclosure
requirements, and apply suitable accounting policies
on a consistent basis;
make judgements and estimates
on a reasonable basis;
state whether applicable accounting
standards have been followed, and disclose and explain
any material departures
in the financial
statements.
prepare the financial statements on the going
concern basis, unless it is inappropriate to presume that
the Information Commissioner will continue
in operation.
As the senior full-time official, the Commissioner carries
the responsibilities of an Accounting Officer. His relevant
responsibilities as Accounting Officer,
including his responsibility for the propriety and regularity of the public
finances and for keeping of proper records, are set out in the Non-Departmental
Public
Bodies’ Accounting Officer Memorandum, issued by the Treasury and published
in Government Accounting.
