Hansard

Audit

Volume 307: debated on Monday 2 March 1998

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6.—(1) The accounts prepared by the Forestry Commissioners under paragraph 5 for any financial year of the Assembly shall be submitted by them to the Auditor General for Wales no later than five months after the end of that financial year.

(2) The Auditor General for Wales shall—

  • (a) examine and certify any 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 any accounts submitted to him under this paragraph, the Auditor General for Wales shall, 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.