{
  "url": "https://openlegislation.uk/st-helena-ascension-and-tristan-da-cunha-constitution-order-2009/schedule/paragraph-109",
  "json_url": "https://openlegislation.uk/st-helena-ascension-and-tristan-da-cunha-constitution-order-2009/schedule/paragraph-109.json",
  "legislation": "uksi/2009/1751",
  "legislation_title": "The St Helena, Ascension and Tristan da Cunha Constitution Order 2009",
  "legislation_url": "https://openlegislation.uk/st-helena-ascension-and-tristan-da-cunha-constitution-order-2009",
  "path": "schedule/paragraph/109",
  "kind": "paragraph",
  "number": "109",
  "heading": "Annual statement of accounts",
  "text": "(1) The Financial Secretary shall, as soon as practicable after the end of each financial year, and in accordance with such other requirements as may be prescribed by a law—\n(a) cause to be prepared for submission to the Chief Auditor a statement of accounts reflecting the financial operations of the Consolidated Fund and any other public fund or account for that financial year (in this Constitution referred to as the “annual statement of accounts”); and\n(b) submit the annual statement of accounts to the Chief Auditor.\n(2) The Chief Auditor, in accordance with such other requirements as may be prescribed by a law, shall audit the annual statement of accounts within six months of receiving it (or such longer period as the Governor may authorise in exceptional circumstances), and shall return it, together with the Chief Auditor’s report and annual management letter, to the Financial Secretary.\n(3) The Financial Secretary shall, as soon as practicable, deliver the audited annual statement of accounts and its attachments received under subsection (2) to the Minister responsible for finance and the Minister shall lay them before the Legislative Council on the next sitting day.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. s. 109(3) substituted (coming into force in accordance with art. 1(3) of the amending S.I.) by The St Helena, Ascension and Tristan da Cunha Constitution (Amendment) Order 2021 (S.I. 2021/895), art. 2(35)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1751/schedule/paragraph/109",
    "retrieved_at": "2026-10-29T03:09:37.810912+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."
}