18The Welsh Ministers may make payments to the Citizen Voice Body of such amounts, and at such times, and on such conditions, as the Welsh Ministers think appropriate.
19(1)The Citizen Voice Body’s chief executive is its accounting officer.
(2)The accounting officer has, in relation to the Body’s accounts and finances, the responsibilities specified from time to time by the Welsh Ministers.
(3)The responsibilities that may be specified include—
(a)responsibilities in relation to the signing of accounts;
(b)responsibilities for the propriety and regularity of the Body’s finances;
(c)responsibilities for the economy, efficiency and effectiveness with which the Body uses its resources;
(d)responsibilities owed to the Welsh Ministers, the National Assembly for Wales or its Public Accounts Committee.
20(1)The Citizen Voice Body must for each financial year—
(a)keep proper accounts and proper records in relation to those accounts, and
(b)prepare a statement of accounts.
(2)Each statement of accounts must comply with any directions given by the Welsh Ministers as to—
(a)the information to be contained in it,
(b)the manner in which the information is to be presented, and
(c)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 Body must submit its statement of accounts to—
(a)the Welsh Ministers, and
(b)the Auditor General for Wales.
21(1)This paragraph applies in relation to each statement of accounts submitted to the Auditor General for Wales by the Citizen Voice Body under paragraph 20(3)(b).
(2)The Auditor General for Wales must examine, certify and report on the statement of accounts.
(3)The Auditor General for Wales must, before the expiry of the period of 4 months beginning with the day on which the statement of accounts is submitted (“the 4-month period”), lay before the National Assembly for Wales—
(a)a copy of the certified statement and report, or
(b)if it is not reasonably practicable to comply with paragraph (a), a statement to that effect, which must include reasons as to why this is the case.
(4)Where the Auditor General for Wales has laid a statement under sub-paragraph (3)(b) in relation to a statement of accounts, the Auditor General must lay a copy of the certified statement and report before the National Assembly for Wales as soon as reasonably practicable after the expiry of the 4-month period.
(5)In complying with sub-paragraph (2) the Auditor General for Wales must, in particular, examine and report on whether, in the opinion of the Auditor General, the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it.