http://www.legislation.gov.uk/ukpga/2006/32/section/131Government of Wales Act 2006An Act to make provision about the government of Wales.texttext/xmlenStatute Law Database2026-01-09Expert Participation2026-01-08 Government of Wales Act 2006Sch. 7A Section C15 para. 92Wales Act 2017s. 48(1)(a)Sch. 7 paras. 1 6 7s. 71(4)Government of Wales Act 2006Sch. 7A Section C15 para. 93Wales Act 2017s. 48(1)(b)Sch. 7 paras. 1 6 7s. 71(4)Government of Wales Act 2006s. 25(1A)(1B)Senedd Cymru (Members and Elections) Act 2024Deddf Senedd Cymru (Aelodau ac Etholiadau) 2024s. 4(1)(b)s. 25(4)Government of Wales Act 2006s. 25(7A)Senedd Cymru (Members and Elections) Act 2024Deddf Senedd Cymru (Aelodau ac Etholiadau) 2024s. 4(1)(h)s. 25(4)Government of Wales Act 2006s. 155AWales Act 2014s. 10s. 14(6) 29(4)Government of Wales Act 2006s. 148(2)(cb)Disused Mine and Quarry Tips (Wales) Act 2025Deddf Tomenni Mwyngloddiau a Chwareli Nas Defnyddir (Cymru) 2025Sch. 1 para. 22s. 92(2)Government of Wales Act 2006Sch. 7B para. 11(6)(b)para. 11(6)(ai)-(xiii)Animal Welfare (Import of Dogs, Cats and Ferrets) Act 2025s. 3(7)(a)s. 8(3)Government of Wales Act 2006s. 148(2)(kza)Welsh Language and Education (Wales) Act 2025Deddf y Gymraeg ac Addysg (Cymru) 2025Sch. 2 para. 21s. 56(3)Government of Wales Act 2006Sch. 7B para. 10(2)(o)Building Safety Act 2022s. 143s. 170(5) Part 51311The Welsh Ministers must, for each financial year, prepare accounts in accordance with directions given to them by the Treasury.2The accounts must include details of the financial affairs and transactions of the Counsel General.3The directions which the Treasury may give under subsection (1) include directions to prepare accounts relating to financial affairs and transactions of persons other than the Welsh Ministers.4The directions which the Treasury may give under subsection (1) include, in particular, directions as to—athe financial affairs and transactions to which the accounts are to relate,bthe information to be contained in the accounts and the manner in which it is to be presented,cthe methods and principles in accordance with which the accounts are to be prepared, anddthe additional information (if any) that is to accompany the accounts.5Any accounts which the Welsh Ministers are directed under this section to prepare for any financial year must be submitted by the Welsh Ministers to the Auditor General no later than 30th November in the following financial year.6The Auditor General must—aexamine and certify any accounts submitted under this section, andbno later than four months after the accounts are submitted, lay before the Senedd a copy of them as certified by the Auditor General together with the Auditor General's report on them.7In examining accounts submitted under this section, the Auditor General must, in particular, be satisfied—athat the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it, andbthat money received for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.8Where—aby virtue of any enactment other than this section the Welsh Ministers are under an obligation to prepare accounts dealing with any matters, andbit appears to the Treasury that those matters fall to be dealt with in accounts directed to be prepared under this section,the Treasury may relieve the Welsh Ministers of that obligation for or in respect of such periods as the Treasury may direct.This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))Words in Act substituted (6.5.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), s. 42(2), Sch. 1 para. 2(19) (with Sch. 1 para. 2(11)-(14))