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

Article 2

SCHEDULE

Accounts and Audit

1.—(1) This Schedule shall apply to the accounting year of the Commission ending with 31st March 2004 and to each accounting year thereafter.

(2) The Commission’s accounting year shall be the period of 12 months ending with 31st March.

2.  The Commission shall, in respect of each accounting year of the Commission—

(a) keep proper accounts and proper records in relation to them, and

(b) prepare a statement of accounts.

3.  The statement of accounts shall comply with any directions given by the 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 it is to be prepared.

4.  The statement of accounts shall contain such additional information as the Assembly may require to be included.

5.  The Commission shall send copies of the statement of accounts to the Assembly and to the Auditor General for Wales not later than the 31st August following the end of the accounting year to which the statement of accounts relates.

6.  The Auditor General for Wales shall in respect of each statement of accounts received by him under paragraph 5—

(a) examine, certify and report on the statement of accounts, and

(b) not later than the 30th November following receipt by him of the statement of accounts, lay a copy of the relevant statement and a copy of his report on it before the Assembly.

Annual Reports

7.  As soon as possible after the end of each accounting year of the Commission and in any event not later than 30th November following the end of the accounting year to which the annual report relates, the Commission shall submit to the Assembly a report on the discharge of its functions during that year.

8.  The Assembly shall publish the annual report of the Commission as soon as reasonably practicable after it has been submitted to it by the Commission.

Accounting Officer

9.  The Assembly shall designate a member of the Commission’s staff as the Commission’s accounting officer.

10.  The Commission’s accounting officer shall have in relation to the Commission’s accounts and finances, the responsibilities that are from time to time specified by the Assembly.

11.  The responsibilities that may be specified under paragraph 10 include in particular—

(a) responsibilities in relation to the signing of accounts,

(b) responsibilities for the propriety and regularity of the Commission’s finances, and

(c) responsibilities for the economy, efficiency and effectiveness with which the Commission uses its resources.

12.  The responsibilities which may be specified under paragraph 10 include responsibilities owed to—

(a) the Assembly or its Audit Committee, or

(b) the House of Commons or its Committee of Public Accounts.