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Changes over time for: Cross Heading: Accounts and external audit


Timeline of Changes
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Status:
Point in time view as at 01/04/2015.
Changes to legislation:
There are currently no known outstanding effects for the Education (Wales) Act 2014, Cross Heading: Accounts and external audit.

Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Accounts and external auditE+W
21(1)The Council must—E+W
(a)keep proper accounts and proper records in relation to them, and
(b)prepare in respect of each financial year a statement of accounts.
(2)In preparing a statement of accounts, the Council must comply with any direction given by the Welsh Ministers as to—
(a)the form and content of such accounts;
(b)the methods and principles according to which the statement is to be prepared.
(3)No later than 31 August after the end of each financial year, the Council must submit a copy of its statement of accounts to—
(a)the Welsh Ministers, and
(b)the Auditor General for Wales.
(4)The Auditor General for Wales must—
(a)examine, certify and report on the statement of accounts, and
(b)no later than 4 months after the copy is submitted under sub-paragraph (3), lay before the National Assembly for Wales a copy of the certified statement and report.
(5)In this Schedule “financial year” means the period of 12 months ending on 31 March.
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