{
  "url": "https://openlegislation.uk/disused-mine-and-quarry-tips-wales-act-2025/schedule-1/paragraph-16",
  "json_url": "https://openlegislation.uk/disused-mine-and-quarry-tips-wales-act-2025/schedule-1/paragraph-16.json",
  "legislation": "asc/2025/4",
  "legislation_title": "Disused Mine and Quarry Tips (Wales) Act 2025",
  "legislation_url": "https://openlegislation.uk/disused-mine-and-quarry-tips-wales-act-2025",
  "path": "schedule/1/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": "Accounts",
  "text": "(1) The Authority must, for each financial year—\n(a) keep proper accounts and proper records in relation to those accounts, and\n(b) prepare a statement of accounts.\n(2) Each statement of accounts must comply with any directions given by the Welsh Ministers as to—\n(a) the information to be contained in it,\n(b) the manner in which the information is to be presented, and\n(c) the methods and principles according to which the statement is to be prepared.\n(3) No later than 30 September after the end of each financial year, the Authority must submit its statement of accounts for that financial year to—\n(a) the Welsh Ministers, and\n(b) the Auditor General for Wales.",
  "extent": "E+W",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 16 in force at 1.4.2027, see s. 92(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asc/2025/4/schedule/1/paragraph/16",
    "retrieved_at": "2026-10-29T20:17:42.487764+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}