# The Natural Resources Body for Wales (Establishment) Order 2012, Paragraph 23: Accounts

Extent: E+W

(1) For each financial year, the Body must—
(a) keep proper accounts and proper records in relation to them, and
(b) prepare a statement of accounts,
in accordance with directions given by the Welsh Ministers.
(2) The body must submit the statement of accounts prepared under this paragraph to the Auditor General for Wales and the Welsh Ministers.
(3) The statement of accounts must be submitted no later than 31 August in the financial year following that to which the statement relates.
(4) The Body’s accounts and statements of accounts must give a true and fair account of—
(a) the state of the Body’s affairs at the end of the financial year, and
(b) the Body’s income and expenditure in the financial year.
(5) The Auditor General for Wales must—
(a) examine, certify and report on the statement of accounts;
(b) provide a copy of the certified statement of accounts together with his or her report on it to the Body; and
(c) no later than 4 months after the statement of accounts is submitted, lay before the National Assembly for Wales a copy of the certified statement of accounts and report.

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Source: https://www.legislation.gov.uk/wsi/2012/1903/schedule/paragraph/23 (the official version)
Page: https://openlegislation.uk/natural-resources-body-for-wales-establishment-order-2012/schedule/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.