Local Government Boundary Commission for Wales (Accounts, Audit and Reports) Order 2003

Explanatory Note

(This note is not part of the Order)

This Order provides for the preparation and audit of the accounts of the Local Government Boundary Commission for Wales. It applies to the accounting year of the Commission ending with 31st March 2004 and to each accounting year thereafter.

The Commission must, in respect of each accounting year, keep accounts and records and prepare a statement of accounts.

The National Assembly for Wales may issue directions as to the information to be contained in or the manner of presentation of the information in the statements. The Assembly may also issue directions as to the methods and principles according to which statements are to be prepared.

The statement of accounts must be provided to the Auditor General for Wales and the Assembly. The Auditor General for Wales must examine, certify and report on the statement and must lay copies of the statement and of his report on it before the Assembly.

This Order provides also for the preparation by the Commission of an annual report on the discharge of its functions, which must be submitted by the Commission to the Assembly. The Assembly must publish the report.

In addition the Assembly must designate a member of the staff of the Commission as the accounting officer for the Commission and may specify the responsibilities of that accounting officer.