SCHEDULE 2SOCIAL CARE WALES
PART 6FINANCIAL MATTERS AND ANNUAL REPORTS ETC.
Accounts and audit
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1
SCW must for each financial year—
a
keep proper accounts and proper records in relation to them, and
b
prepare a statement of accounts.
2
Each statement of accounts must comply with any directions given by the Welsh Ministers as to—
a
the information to be contained in it,
b
the manner in which the information is to be presented, and
c
the methods and principles according to which the statement is to be prepared.
3
No later than 31 August after the end of each financial year SCW must submit its statement of accounts to—
a
the Welsh Ministers, and
b
the Auditor General for Wales.
4
The Auditor General for Wales must—
a
examine, certify and report on the statement of accounts, and
b
no later than 4 months after the statement was submitted, lay before the National Assembly for Wales a copy of the certified statement and report.