{
  "url": "https://openlegislation.uk/welsh-levy-board-order-2008/article-13",
  "json_url": "https://openlegislation.uk/welsh-levy-board-order-2008/article-13.json",
  "legislation": "wsi/2008/420",
  "legislation_title": "The Welsh Levy Board Order 2008",
  "legislation_url": "https://openlegislation.uk/welsh-levy-board-order-2008",
  "path": "article/13",
  "kind": "article",
  "number": "13",
  "heading": "Report and accounts",
  "text": "(1) For each financial year, the Welsh Levy Board must—\n(a) prepare an annual report on how it has discharged its functions during the year; and\n(b) send a copy of the report to the Welsh Ministers within such period as the Welsh Ministers direct.\n(2) In this article, “financial year” (“blwyddyn ariannol”) means—\n(a) the period beginning with the day on which the Welsh Levy Board is established and ending with 31 March 2009; and\n(b) each subsequent period of 12 months ending with 31 March.\n(3) The Welsh Levy Board must—\n(a) keep proper accounting records; and\n(b) prepare accounts in respect of each financial year.\n(4) The Welsh Levy Board must submit the accounts that it prepares for a financial year to the Auditor General for Wales no later than 30 November in the following financial year.\n(5) The Auditor General for Wales must—\n(a) examine, certify and report on each set of accounts submitted to him or her under this paragraph, and\n(b) no later than four months after the accounts are submitted to him or her, lay before the Assembly a copy of them as certified by him or her together with his or her report on them.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/wsi/2008/420/article/13",
    "retrieved_at": "2026-10-28T23:59:05.381828+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."
}