{
  "url": "https://openlegislation.uk/environment-principles-governance-and-biodiversity-targets-wales-act-2026/schedule-1/paragraph-18",
  "json_url": "https://openlegislation.uk/environment-principles-governance-and-biodiversity-targets-wales-act-2026/schedule-1/paragraph-18.json",
  "legislation": "asc/2026/4",
  "legislation_title": "Environment (Principles, Governance and Biodiversity Targets) (Wales) Act 2026",
  "legislation_url": "https://openlegislation.uk/environment-principles-governance-and-biodiversity-targets-wales-act-2026",
  "path": "schedule/1/paragraph/18",
  "kind": "paragraph",
  "number": "18",
  "heading": "Accounts",
  "text": "(1) The OEGW 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 included in it,\n(b) the manner in which the information is to be presented,\n(c) the methods and principles according to which the statement is to be prepared, and\n(d) additional information that is to accompany the statement.\n(3) No later than 31 August after the end of each financial year, the OEGW must submit its statement of accounts for that financial year to—\n(a) the Welsh Ministers, and\n(b) the Auditor General for Wales.\n(4) In this paragraph, “financial year” means—\n(a) the period beginning with the day section 8 comes into force and ending with the second 31 March following that day, and\n(b) subsequently, each successive period of 12 months.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 18 in force at 27.6.2026, see s. 46(2)(c)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "asc/2026/4",
      "affecting_title": "Environment (Principles, Governance and Biodiversity Targets) (Wales) Act 2026"
    },
    {
      "type": "coming into force",
      "affecting": "asc/2026/4",
      "affecting_title": "Environment (Principles, Governance and Biodiversity Targets) (Wales) Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/asc/2026/4/schedule/1/paragraph/18",
    "retrieved_at": "2026-10-29T20:17:38.736045+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."
}