SCHEDULE 2THE FUTURE GENERATIONS COMMISSIONER FOR WALES

Accounts

I120

1

The Commissioner must—

a

keep proper accounting records;

b

prepare accounts in respect of each financial year in accordance with directions given, with the consent of the Treasury, by the Welsh Ministers.

2

The directions that the Welsh Ministers may give under this paragraph include directions as to—

a

the information to be contained in the accounts and the manner in which the accounts are to be presented;

b

the methods and principles in accordance with which the accounts are to be prepared;

c

any additional information that is to accompany the accounts.

3

The Welsh Ministers may vary or revoke a direction they have given under this paragraph.