{
  "url": "https://openlegislation.uk/public-services-ombudsman-wales-act-2005/schedule-1/paragraph-16",
  "json_url": "https://openlegislation.uk/public-services-ombudsman-wales-act-2005/schedule-1/paragraph-16.json",
  "legislation": "ukpga/2005/10",
  "legislation_title": "Public Services Ombudsman (Wales) Act 2005",
  "legislation_url": "https://openlegislation.uk/public-services-ombudsman-wales-act-2005",
  "path": "schedule/1/paragraph/16",
  "kind": "paragraph",
  "number": "16",
  "heading": null,
  "text": "(1) The Ombudsman must—\n(a) keep proper accounting records; and\n(b) for each financial year, prepare accounts in accordance with directions given to him by the Treasury.\n(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.\n(2) The directions which the Treasury may give under sub-paragraph (1)(b) include, in particular, directions as to—\n(a) the information to be contained in the accounts and the manner in which it is to be presented;\n(b) the methods and principles in accordance with which the accounts are to be prepared;\n(c) the additional information (if any) that is to accompany the accounts.",
  "extent": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/10/schedule/1/paragraph/16",
    "retrieved_at": "2026-10-29T09:16:22.218266+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."
}