Valid from 14/10/2006
AuditE+W
12(1)The accounts prepared by the Commissioner for a financial year must be submitted by him to the Auditor General for Wales no later than 30 November in the following financial year.E+W
(2)The Auditor General for Wales must—
(a)examine, certify and report on each set of accounts submitted to him under this paragraph, and
(b)no later than four months after the accounts are submitted to him, lay before the Assembly a copy of them as certified by him together with his report on them.
(3)In examining accounts submitted to him under this paragraph, the Auditor General for Wales must, in particular, satisfy himself that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it.