Article 3 Final accountsI1

prepare a statement of accounts for each of the probation trusts dissolved by article 2 other than the Wales Probation Trust for the period beginning on 1st April 2014 and ending on 31st October 2014; and

send a copy of each statement of accounts prepared under sub-paragraph (a) to the Comptroller and Auditor General as soon as reasonably practicable and in any event before 1st April 2015.

examine, certify and report on each statement received under paragraph (1)(b); and

send a copy of each report and certified statement to the Secretary of State.

make up the accounts for the Wales Probation Trust for the period beginning on 1st April 2014 and ending on 31st October 2014; and

ensure that the accounts prepared under sub-paragraph (a) are audited in accordance with Chapter 1 of the Public Audit (Wales) Act 2004^f1 by one or more auditors appointed by the Auditor General for Wales.