art 52 Publication of Commissioners' annual statement of accounts
As soon as reasonably practicable after their annual statement of accounts is prepared, the Commissioners must— (a) make available a copy of the statement for a period of three months at the offices of the Commissioners for inspection free of charge by members of the public and must, subject to the payment of a reasonable charge, supply a copy of the statement to any person who requests to be supplied with a copy; and (b) send a copy of the statement to the Welsh Ministers and each of the local authorities.