14(1)The Council must—E+W
(a)keep proper accounts and proper records in relation to them;
(b)prepare a statement of accounts in respect of each financial year of the Council;
(c)send copies of the statement to the National Assembly and to the Auditor General for Wales before the end of August next following the financial year to which the statement relates.
(2)The statement of accounts must comply with any directions given by the National Assembly as to—
(a)the information to be contained in it;
(b)the manner in which the information is to be presented;
(c)the methods and principles according to which the statement is to be prepared.
(3)The statement of accounts must contain such additional information as the National Assembly may require to be included.
(4)The Auditor General for Wales must—
(a)examine, certify and report on each statement received by him under this paragraph;
(b)lay copies of each statement and of his report before the National Assembly.
Commencement Information
I1Sch. 4 para. 14 not in force at Royal Assent see s. 154; Sch. 4 para. 14 in force (W.) at 19.9.2000 by S.I. 2000/2540, art. 2, Sch.