Public Audit (Wales) Bill [HL]
EXPLANATORY NOTES
Explanatory notes to the Bill, prepared by the Wales Office, are published separately
as Bill 108—EN.
EUROPEAN CONVENTION ON HUMAN RIGHTS
Mr Peter Hain has made the following statement under section 19(1)(a) of the Human
Rights Act 1998:
In my view the provisions of the Public Audit (Wales) Bill [HL] are compatible with
the Convention rights.
Contents
Part 1
Auditor General for Wales
New functions of the Auditor General for Wales
1
Transfer of functions of Assembly
2
Additional functions of Auditor General
Accountability of certain public bodies in Wales
3
Studies for improving economy etc in services
4
Studies at request of educational bodies
5
Studies relating to registered social landlords
Funding of Auditor General
6
Expenses and accounts
7
Fees
Administrative matters
8
Auditor General’s seal
9
Staff etc of the Auditor General
10
Accounting officer
11
Access to information, etc by Auditor General
Part 2
Local government bodies in Wales
Chapter 1
Accounts and audit
12
iv
Audit of accounts
13
Audit of accounts of local government bodies in Wales
14
Appointment of auditors
15
Persons to assist auditors
16
Code of audit practice
17
General duties of auditors
18
Auditors’ rights to documents and information
19
Auditors’ rights to documents and information: offences
20
Fees for audit
21
Fees prescribed by Assembly
Auditors’ reports and recommendations
22
Immediate and other reports in public interest
23
General report
24
Consideration of reports in public interest
25
Procedure for consideration of reports and recommendations
26
Publicity for meetings under section 25
27
Additional publicity for immediate reports
28
Additional publicity for non-immediate reports
Public inspection etc and action by auditor
29
Inspection of statements of accounts and auditors’ reports
30
Inspection of documents and questions at audit
31
Right to make objections at audit
32
Declaration that item of account is unlawful
Prevention of unlawful expenditure etc
33
Advisory notices
34
Effect of an advisory notice
35
Advisory notices: legal actions
36
Power of auditor to make a claim for judicial review
Miscellaneous
37
Extraordinary audit
38
Audit of accounts of officers
39
Accounts and audit regulations
40
Documents relating to police authorities
Chapter 2
Studies and performance standards
Studies
41
42
Studies on impact of statutory provisions etc
43
Co-operation with Audit Commission
44
Studies at request of local government bodies in Wales
45
Benefit administration studies for Secretary of State
v
Performance standards
46
Performance standards: relevant bodies
47
Publication of information as to standards of performance
48
Permitted methods of publishing information under section 47
49
Directions under section 47
Chapter 3
Best value
50
Best value audit and inspections
Chapter 4
General
51
Social security references and reports to Secretary of State
52
Rights of Auditor General for Wales to documents and information
53
Rights of Auditor General for Wales to documents and information: offences
54
Restriction on disclosure of information
55
Supply of benefit information to Auditor General for Wales
56
Publication of information by Auditor General for Wales
57
Provision of information to Audit Commission
58
Orders and regulations
59
Interpretation of Part 2
Part 3
Welsh NHS bodies
60
Meaning of “Welsh NHS body”
61
Audit of Welsh NHS bodies
62
Co-operation with Assembly, Audit Commission or CHAI
63
Audit of accounts of officers of Welsh NHS bodies
64
Provision of information by CHAI
Part 4
Miscellaneous and general
65
Public bodies subject to audit etc
66
Minor and consequential amendments
67
Functions transferred to Assembly
Transitional provision
68
Transfer of property etc to Auditor General
69
70
vi
71
Interpretation
72
Repeals
73
Commencement
74
Extent
75
Short title
Schedule 1 —
Schedule 2 —
Schedule 3 —
Transfer schemes
Schedule 4 —