Tax Collection and Management (Wales) Act 2016

31 Audit

(1) WRA must submit—

(a) the accounts prepared for a financial year, and

(b) the Tax Statement for a financial year,

to the Auditor General for Wales not later than 31 August in the following financial year.

(2) The Auditor General for Wales must—

(a) examine, certify and report on the accounts and Tax Statement, and

(b) not later than the end of the period of 4 months beginning with the day on which they are submitted, lay a copy of the certified accounts and Tax Statement, and the reports on them, before the National Assembly for Wales.

(3) In examining the accounts submitted under this section, the Auditor General for Wales must, in particular, be satisfied—

(a) that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it, and

(b) that money received for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.

(4) In examining the Tax Statement submitted under this section, the Auditor General for Wales must, in particular, be satisfied—

(a) that the money collected by WRA, to which the Tax Statement relates, has been collected lawfully, and

(b) that any deduction of disbursements has been made in accordance with section 25(2).