Paragraph 16

England and Wales

(1)

The Ombudsman must—

(a)

keep proper accounting records; and

(b)

for each financial year, prepare accounts in accordance with directions given to him by the Treasury.

F1(1A)

The directions which the Treasury may give under sub-paragraph (1)(b) include directions to prepare accounts relating to financial affairs and transactions of persons other than the Ombudsman.

(2)

The directions which the Treasury may give under sub-paragraph (1)(b) include, in particular, directions as to—

(a)

the information to be contained in the accounts and the manner in which it is to be presented;

(b)

the methods and principles in accordance with which the accounts are to be prepared;

(c)

the additional information (if any) that is to accompany the accounts.

Annotations

Textual amendments

F1: Sch. 1 para. 16(1A) inserted (11.11.2010) by Constitutional Reform and Governance Act 2010 (c. 25), ss. 44(7), 52; S.I. 2010/2703, art. 2

Notes on the whole Act

Textual amendments

F1: Act repealed in part (23.7.2019) by Public Services Ombudsman (Wales) Act 2019 (anaw 3), ss. 75(1)(2), 77(1) (with s. 74); S.I. 2019/1096, reg. 2