18(1)The accounts prepared by the Commission for any financial year shall be submitted by the Commission to—U.K.
(a)the Comptroller and Auditor General, and
(b)the Speaker’s Committee [F1and the Llywydd's Committee],
as soon after the end of the financial year as may be practicable.
(2)The Comptroller and Auditor General shall—
(a)examine and certify any accounts submitted to him under this paragraph, and
(b)lay before each House of Parliament [F2 and Senedd Cymru] a copy of the accounts as certified by him together with his report on them.
[F3(3)As soon as is reasonably practicable after the Comptroller and Auditor General has certified the Commission's accounts and laid a copy of the accounts as so certified before each House of Parliament under sub-paragraph (2), the Commission must—
(a)submit a copy of the accounts as so certified to the Scottish Parliamentary Corporate Body, and
(b)lay a copy of the accounts as so certified before the Scottish Parliament.]
[F4(3)The Llywydd's Committee may submit to the Auditor General for Wales any accounts that have been certified and laid before Senedd Cymru under sub-paragraph (2).
(4)The Auditor General for Wales must—
(a)carry out a further examination of any accounts submitted under sub-paragraph (3), so far as they relate to the exercise of the Commission's functions in relation to devolved Welsh elections and devolved Welsh referendums, and
(b)prepare and lay before Senedd Cymru a report on the accounts so far as they relate to the exercise of those functions.]
Textual Amendments
F1Words in Sch. 1 para. 18(1)(b) inserted (E.W.) (1.10.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), ss. 28(3)(a), 42(3)(b); S.I. 2020/1052, art. 2(a)
F2Words in Sch. 1 para. 18(2)(b) inserted (E.W.) (1.10.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), ss. 28(3)(b), 42(3)(b); S.I. 2020/1052, art. 2(a)
F3Sch. 1 para. 18(3) inserted (S.) (1.10.2020) by Scottish Elections (Reform) Act 2020 (asp 12), ss. 18(2), 35; S.S.I. 2020/278, reg. 2, sch.
F4Sch. 1 para. 18(3)(4) inserted (E.W.) (1.10.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), ss. 28(3)(c), 42(3)(b); S.I. 2020/1052, art. 2(a)