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Offender Management Act 2007, Section 13 is up to date with all changes known to be in force on or before 27 August 2016. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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13(1)A probation trust must—E+W
(a)keep proper accounts and proper records in relation to the accounts;
(b)prepare in respect of each financial year a statement of accounts.
[F1(2)A probation trust (other than a Welsh probation trust) must send a copy of each statement of accounts to the Comptroller and Auditor General as soon as reasonably practicable after the end of the financial year to which the accounts relate.
(2A)The Comptroller and Auditor General must—
(a)examine, certify and report on each statement received under sub-paragraph (2); and
(b)send a copy of each report and certified statement to the Secretary of State.
(2B)The Secretary of State must lay before Parliament a copy of each report and certified statement sent under sub-paragraph (2A)(b).]
(3)The Auditor General for Wales may examine any accounts of a Welsh probation trust, any records relating to the accounts and any auditor's report on them.
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5)In the Public Audit (Wales) Act 2004 (c. 23)—
(a)in section 12(1) (local government bodies in Wales), after paragraph (i) there is inserted—
“(j)a Welsh probation trust (as defined by paragraph 13(6) of Schedule 1 to the Offender Management Act 2007).”;
(b)in section 24(2) (consideration of reports in public interest), after paragraph (d) there is inserted—
“(e)a probation trust.”; and
(c)in section 25(3) (procedure for consideration of reports etc), after paragraph (d) there is inserted—
“(e)a probation trust.”
(6)In this paragraph—
“financial year”, in relation to a probation trust, means a period of 12 months ending with 31st March (except that its first financial year is the period beginning with the date on which it is established and ending with the next following 31st March); and
“Welsh probation trust” means a probation trust which is for the time being designated as such by the order establishing it under section 5(1).
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