Section 31 AuditI1

the accounts prepared for a financial year, and

the F1statement prepared under section 30 for a financial year,

examine, certify and report on the accounts and F2the statement, and

not later than the end of the period of 4 months beginning with the day on which they are submitted, lay a copy of the certified accounts and the statement, and the reports on them, before the National Assembly for Wales.

that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it, and

that money received for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.

that the money collected by WRA, to which the F4statement relates, has been collected lawfully, and

that any deduction of disbursements has been made in accordance with section F524A or 25(2).