|
| |
|
(4) | The validity of any act of a person appointed as Auditor General is not |
| |
affected by any defect in the person’s nomination by the Assembly. |
| |
| |
2 (1) | Subject as follows, a person appointed as Auditor General holds office until |
| |
the end of the period for which the person was appointed. |
| 5 |
(2) | Her Majesty may relieve a person from office as Auditor General before the |
| |
end of the period for which the person was appointed— |
| |
(a) | at the person’s request, or |
| |
(b) | on Her Majesty being satisfied that the person is incapable for |
| |
medical reasons of performing the duties of the office and of |
| 10 |
requesting to be relieved of it. |
| |
(3) | Her Majesty may remove a person from office as Auditor General before the |
| |
end of the period for which the person was appointed on the making of a |
| |
recommendation, on the ground of the person’s misbehaviour, that Her |
| |
| 15 |
(4) | A recommendation for the removal of a person from office as Auditor |
| |
General may not be made unless— |
| |
(a) | the Assembly has resolved that the recommendation should be |
| |
| |
(b) | the resolution of the Assembly is passed on a vote in which the |
| 20 |
number of Assembly members voting in favour of it is not less than |
| |
two-thirds of the total number of Assembly seats. |
| |
| |
3 (1) | The Auditor General is not, in the exercise of any functions, subject to the |
| |
direction or control of the Assembly or the Welsh Assembly Government. |
| 25 |
(2) | The Auditor General is not to be regarded as holding office under Her |
| |
Majesty or as exercising any functions on behalf of the Crown; but the |
| |
Auditor General is to be taken to be a Crown servant for the purposes of the |
| |
Official Secrets Act 1989 (c. 6). |
| |
| 30 |
4 | The person for the time being holding the office of Auditor General shall by |
| |
the name of that office be a corporation sole. |
| |
| |
5 (1) | The application of the seal of the Auditor General is to be authenticated by |
| |
| 35 |
(a) | the Auditor General, or |
| |
(b) | any member of the Auditor General’s staff authorised by the Auditor |
| |
General (generally or specially) for that purpose. |
| |
(2) | A document purporting to be duly executed under the seal of the Auditor |
| |
General or to be signed on the Auditor General’s behalf may be received in |
| 40 |
evidence and, unless the contrary is proved, is to be taken to be so executed |
| |
| |
|
| |
|
| |
|
| |
| |
(a) | pay the Auditor General such salary and any such allowances, and |
| |
(b) | make any such payments towards the provision of superannuation |
| |
benefits for or in respect of the Auditor General, |
| 5 |
| as may be provided for by or under the terms of the Auditor General’s |
| |
| |
(2) | The Assembly must pay to or in respect of a person who has ceased to hold |
| |
office as Auditor General such amounts (if any) by way of— |
| |
(a) | pension or gratuities, or |
| 10 |
(b) | provision for those benefits, |
| |
| as may have been provided for by or under the terms of the Auditor |
| |
| |
(3) | Schedule 1 to the Superannuation Act 1972 (c. 11) (offices to which section 1 |
| |
of that Act applies) is to continue to have effect with the insertion in the list |
| 15 |
of “Offices” of the entry relating to the Auditor General (originally made by |
| |
section 91(3) of the Government of Wales Act 1998 (c. 38)). |
| |
(4) | The Assembly must make payments to the Minister for the Civil Service, at |
| |
such times as the Minister for the Civil Service may determine, of such |
| |
amounts as may be so determined in respect of— |
| 20 |
(a) | the provision of pensions, allowances or gratuities by virtue of |
| |
section 1 of the Superannuation Act 1972 to or in respect of any |
| |
person who holds or has ceased to hold office as Auditor General, |
| |
| |
(b) | the expenses incurred in administering those pensions, allowances |
| 25 |
| |
(5) | Sums required for the making of payments under sub-paragraphs (1), (2) |
| |
and (4) are to be charged on the Welsh Consolidated Fund. |
| |
| |
7 (1) | The Auditor General may appoint such staff or secure the provision of such |
| 30 |
services as the Auditor General considers necessary for assisting in the |
| |
exercise of the Auditor General’s functions. |
| |
(2) | The staff of the Auditor General are to be appointed on such terms and |
| |
conditions as the Auditor General may determine. |
| |
(3) | The Auditor General must pay the staff such remuneration as may be |
| 35 |
provided for by or under the terms of their appointment. |
| |
(4) | Schedule 1 to the Superannuation Act 1972 (offices to which section 1 of that |
| |
Act applies) is to continue to have effect with the insertion in the list of |
| |
“Other bodies” of the entry relating to Employment as a member of the staff |
| |
of the Auditor General (originally made by section 92(5) of the Government |
| 40 |
| |
(5) | The Auditor General must make payments to the Minister for the Civil |
| |
Service, at such times as the Minister for the Civil Service may determine, of |
| |
such amounts as may be so determined in respect of— |
| |
|
| |
|
| |
|
(a) | the provision of pensions, allowances or gratuities by virtue of |
| |
section 1 of the Superannuation Act 1972 (c. 11) to or in respect of any |
| |
persons who are or have been members of the staff of the Auditor |
| |
| |
(b) | the expenses incurred in administering those pensions, allowances |
| 5 |
| |
(6) | No member of the staff of the Auditor General is to be regarded as holding |
| |
office under Her Majesty or as exercising any functions on behalf of the |
| |
Crown; but each member of the staff of the Auditor General is to be taken to |
| |
be a Crown servant for the purposes of the Official Secrets Act 1989 (c. 6) |
| 10 |
Exercise of functions by staff etc. |
| |
8 (1) | Any function of the Auditor General may be exercised by— |
| |
(a) | a member of the Auditor General’s staff, or |
| |
(b) | a person providing services to the Auditor General, |
| |
| who is authorised by the Auditor General for that purpose. |
| 15 |
(2) | Any function of the Auditor General may be exercised jointly by the Auditor |
| |
General and a person providing services to the Auditor General who is |
| |
authorised by the Auditor General for that purpose. |
| |
(3) | Any provision made under sub-paragraph (1) for the exercise of any |
| |
function does not affect the responsibility of the Auditor General on whose |
| 20 |
behalf the function is exercised. |
| |
(4) | An authority under sub-paragraph (1) to certify or report on accounts (or |
| |
statements of accounts) within sub-paragraph (5)— |
| |
(a) | extends only to accounts (or statements) which the Presiding Officer |
| |
has certified to the Assembly are accounts (or statements) which the |
| 25 |
Auditor General is unable to certify, or on which the Auditor General |
| |
is unable to report, in person, and |
| |
(b) | ceases when the office of Auditor General becomes vacant. |
| |
(5) | Accounts (or statements of accounts) are within this sub-paragraph if, in |
| |
accordance with provision made by or under this or any other Act, they— |
| 30 |
(a) | fall to be examined by the Auditor General, and |
| |
(b) | are required to be laid before the Assembly. |
| |
Special finance provisions |
| |
9 (1) | Any sums payable by the Auditor General in consequence of a breach, in the |
| |
performance of any of the Auditor General’s functions, of any contractual or |
| 35 |
other duty are to be charged on the Welsh Consolidated Fund. |
| |
(2) | And sub-paragraph (1) applies whether the breach occurs by reason of an act |
| |
| |
| |
(b) | a member of the Auditor General’s staff, or |
| 40 |
(c) | any other person assisting the Auditor General in the exercise of the |
| |
Auditor General’s functions. |
| |
(3) | The Auditor General may retain income within sub-paragraph (4) (rather |
| |
than pay it into the Welsh Consolidated Fund) for use in connection with the |
| |
exercise of the functions conferred or imposed by— |
| 45 |
|
| |
|
| |
|
(a) | Part 1 of the Local Government Act 1999 (c. 27) (best value audits and |
| |
| |
(b) | Part 2 of the Public Audit (Wales) Act 2004 (c. 23) (local government |
| |
| |
(4) | The following income is within this sub-paragraph— |
| 5 |
(a) | fees charged by the Auditor General by virtue of Part 1 of the Local |
| |
| |
(b) | grants made to the Auditor General under section 33(3)(b) of that |
| |
| |
(c) | fees charged by the Auditor General by virtue of Part 2 of the Public |
| 10 |
Audit (Wales) Act 2004 (including those charged as a result of |
| |
| |
| |
10 | The Auditor General may borrow sums in sterling (by way of overdraft or |
| |
otherwise) to be applied for the purpose of meeting a temporary excess of |
| 15 |
expenditure over sums otherwise available to meet it. |
| |
| |
11 (1) | The Auditor General may charge a fee for auditing a person’s accounts. |
| |
(2) | Where the Auditor General— |
| |
(a) | provides services under paragraph 18(3)(b) by carrying out an |
| 20 |
examination in relation to a person, or |
| |
(b) | provides services under section 145A of the Government of Wales |
| |
Act 1998 (c. 38) (studies for improving economy etc. in services) at |
| |
| |
| the Auditor General may charge the person a fee not exceeding the full cost |
| 25 |
of providing those services. |
| |
(3) | Where the Auditor General— |
| |
(a) | provides services to a body under paragraph 20, |
| |
(b) | provides services at the request of a body under section 145B of the |
| |
Government of Wales Act 1998 (studies at request of educational |
| 30 |
| |
(c) | provides services at the request of a body under section 44 of the |
| |
Public Audit (Wales) Act 2004 (studies at request of local |
| |
government bodies in Wales), |
| |
| the Auditor General must charge that body a fee which covers the full cost |
| 35 |
of providing those services. |
| |
| |
12 (1) | For each financial year the Auditor General must— |
| |
(a) | prepare an estimate of the income and expenses of the office of |
| |
| 40 |
(b) | submit the estimate to the Audit Committee. |
| |
(2) | Each estimate must be submitted to the Audit Committee at least five |
| |
months before the beginning of the financial year to which it relates. |
| |
(3) | The Audit Committee must— |
| |
|
| |
|
| |
|
(a) | examine each estimate submitted to it, and |
| |
(b) | (having done so) lay the estimate before the Assembly with any |
| |
modifications which the Audit Committee considers appropriate. |
| |
(4) | Before laying an estimate before the Assembly with modifications, the Audit |
| |
| 5 |
(a) | consult the Auditor General, and |
| |
(b) | take into account any representations which the Auditor General |
| |
| |
(5) | Nothing in this paragraph authorises the Audit Committee— |
| |
(a) | to examine that part of any estimate which relates to estimated |
| 10 |
income or expenses of the office of Auditor General to which sub- |
| |
paragraph (6) applies, or |
| |
(b) | to lay an estimate before the Assembly with modifications relating to |
| |
such estimated income or expenses. |
| |
(6) | This sub-paragraph applies to estimated income or expenses relating to— |
| 15 |
(a) | Part 1 of the Local Government Act 1999 (c. 27) (best value audits and |
| |
| |
(b) | section 33(3)(b) of that Act (grants to the Auditor General), or |
| |
(c) | Part 2 of the Public Audit (Wales) Act 2004 (c. 23) (local government |
| |
audit), apart from section 44. |
| 20 |
| |
13 (1) | The Auditor General must, for each financial year, prepare accounts in |
| |
accordance with directions given to the Auditor General by the Treasury. |
| |
(2) | The directions which the Treasury may give under sub-paragraph (1) |
| |
include, in particular, directions as to— |
| 25 |
(a) | the information to be contained in the accounts and the manner in |
| |
which it is to be presented, |
| |
(b) | the methods and principles in accordance with which the accounts |
| |
| |
(c) | the additional information (if any) that is to accompany the accounts. |
| 30 |
| |
14 (1) | The Assembly must appoint an auditor of the accounts of the Auditor |
| |
| |
(2) | A person is eligible for appointment under this paragraph only if the |
| |
| 35 |
(a) | is eligible for appointment as a company auditor under section 25 of |
| |
the Companies Act 1989 (c. 40), or |
| |
(b) | is a member of an approved European body of accountants. |
| |
(3) | An “approved European body of accountants” is a body of accountants |
| |
| 40 |
(a) | is established in the United Kingdom or another state which is either |
| |
a member State or a non-member EEA State, and |
| |
(b) | is for the time being approved by the Welsh Ministers by order. |
| |
|
| |
|
| |
|
(4) | “Non-member EEA State” means any State which is a Contracting Party to |
| |
the Agreement on the European Economic Area signed at Oporto on 2nd |
| |
May 1992 (as adjusted by the Protocol signed at Brussels on 17th March |
| |
1993) but which is not a member State. |
| |
(5) | If a person appointed as the auditor ceases to be a person who could be so |
| 5 |
| |
(a) | the person’s appointment is ended, and |
| |
(b) | the person ceases to be the auditor. |
| |
(6) | The auditor is to be appointed on such terms and conditions as the Assembly |
| |
| 10 |
(7) | The Auditor General must pay the auditor such remuneration as may be |
| |
provided for by or under the terms of the auditor’s appointment. |
| |
(8) | A statutory instrument containing an order under sub-paragraph (3)(b) is |
| |
subject to annulment in pursuance of a resolution of the Assembly. |
| |
| 15 |
15 (1) | The accounts which the Auditor General is required to prepare under |
| |
paragraph 13 for a financial year must be submitted by the Auditor General |
| |
(after having signed them) to the auditor appointed under paragraph 14 no |
| |
later than five months after the end of that financial year. |
| |
(2) | The auditor must carry out an audit of any accounts submitted to the auditor |
| 20 |
| |
(3) | On completing the audit the auditor must— |
| |
(a) | certify the accounts, and |
| |
(b) | lay the accounts and the auditor’s report on them before the |
| |
| 25 |
(4) | The auditor has a right of access at all reasonable times to every document |
| |
which appears to the auditor to be necessary for the purposes of the audit of |
| |
| |
| |
(a) | require any person holding or accountable for any of those |
| 30 |
documents to provide any assistance, information or explanation |
| |
which the auditor reasonably thinks necessary for those purposes, |
| |
| |
(b) | require the Auditor General to provide the auditor, at times specified |
| |
by the auditor, with accounts of such of the transactions of the |
| 35 |
Auditor General as the auditor may specify. |
| |
| |
(a) | may carry out examinations into the economy, efficiency and |
| |
effectiveness with which the Auditor General has used resources in |
| |
discharging the Auditor General’s functions, and |
| 40 |
(b) | may lay before the Assembly a report of the results of any such |
| |
| |
(7) | For the purposes of carrying out such examinations, the auditor— |
| |
|
| |
|
| |
|
(a) | has a right of access at all reasonable times to every document in the |
| |
possession, or under the control, of the Auditor General which the |
| |
auditor reasonably requires for that purpose, and |
| |
(b) | may require any person holding or accountable for any of those |
| |
documents to provide any assistance, information or explanation |
| 5 |
which the auditor reasonable thinks necessary for that purpose. |
| |
| |
16 (1) | The accounting officer for the Wales Audit Office is the Auditor General. |
| |
(2) | “The Wales Audit Office” means the Auditor General and the members of |
| |
the staff of the Auditor General. |
| 10 |
(3) | But the Audit Committee may designate a member of the staff of the Auditor |
| |
General to be the accounting officer if and for so long as — |
| |
(a) | the Auditor General is incapable of discharging the responsibilities |
| |
of the accounting officer, or |
| |
(b) | the office of Auditor General is vacant. |
| 15 |
(4) | The accounting officer for the Wales Audit Office has, in relation to the |
| |
accounts of the Auditor General and the finances of the Wales Audit Office, |
| |
the responsibilities which are from time to time specified by the Audit |
| |
| |
(5) | If requested to do so by the House of Commons Committee of Public |
| 20 |
Accounts, the Audit Committee may— |
| |
(a) | on behalf of the Committee of Public Accounts take evidence from |
| |
the accounting officer for the Wales Audit Office, and |
| |
(b) | report to the Committee of Public Accounts and transmit to that |
| |
Committee any evidence so taken. |
| 25 |
| |
17 (1) | The Auditor General has a right of access at all reasonable times to every |
| |
document relating to a relevant person which appears to the Auditor |
| |
| |
(a) | for the purposes of the Auditor General’s examination of any |
| 30 |
| |
(b) | for the purposes of undertaking studies under section 145A (studies |
| |
for improving economy etc. in services provided by relevant bodies) |
| |
or 145C (studies relating to registered social landlords) of the |
| |
Government of Wales Act 1998 (c. 38), or |
| 35 |
(c) | for the purposes of carrying out, in accordance with any provision |
| |
made by or by virtue of this or any other Act, other examinations or |
| |
studies into the economy, efficiency and effectiveness with which a |
| |
person has used resources in discharging the person’s functions. |
| |
(2) | The documents relating to a relevant person to which the right conferred by |
| 40 |
sub-paragraph (1) applies include (in particular)— |
| |
(a) | a document which is in the possession, or under the control, of a |
| |
person who has received financial assistance from the relevant |
| |
person by means of a grant, loan or guarantee or as a result of the |
| |
taking of an interest in any property or body corporate, |
| 45 |
|
| |
|