{
  "url": "https://openlegislation.uk/environment-principles-governance-and-biodiversity-targets-wales-act-2026/schedule-1/paragraph-19",
  "json_url": "https://openlegislation.uk/environment-principles-governance-and-biodiversity-targets-wales-act-2026/schedule-1/paragraph-19.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/19",
  "kind": "paragraph",
  "number": "19",
  "heading": "Audit",
  "text": "(1) This paragraph applies in relation to each statement of accounts submitted to the Auditor General for Wales by the OEGW under paragraph 18(3).\n(2) The Auditor General for Wales must—\n(a) examine, certify and report on the statement of accounts;\n(b) provide a copy of the certified statement of accounts and the report to the OEGW.\n(3) The Auditor General for Wales must, before the end of the period of 4 months beginning with the day the statement of accounts is submitted (“the 4-month period”), lay before Senedd Cymru—\n(a) a copy of the certified statement of accounts and report, or\n(b) if it is not reasonably practicable to comply with paragraph (a), a statement to that effect, which must include reasons as to why this is the case.\n(4) Where a statement has been laid under sub-paragraph (3)(b), the Auditor General for Wales must lay before Senedd Cymru a copy of the certified statement of accounts and report as soon as reasonably practicable after the end of the 4-month period.\n(5) In complying with sub-paragraph (2), the Auditor General for Wales must examine and report on whether, in the opinion of the Auditor General for Wales, the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority that governs the expenditure.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 para. 19 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/19",
    "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."
}