Government of Wales Bill

House of Commons

Session 2005 - 06
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Other Bills before Parliament

Government of Wales Bill

Government of Wales Bill
Part 5 — Finance
72

(b)
no later than four months after the account is submitted, lay before the
Assembly a copy of it as certified by the Auditor General together with
the Auditor General’s report on it.
(6)
In examining an account submitted under this section, the Auditor General
must, in particular, be satisfied—
5
(a)
that any payment out of the Welsh Consolidated Fund to which the
account relates was paid out in compliance with section 123 or 129, and
(b)
that money which is required to be paid into the Welsh Consolidated
Fund has been paid into that Fund.
132
Accounting officers for Welsh Ministers
10
(1)
The principal accounting officer for the Welsh Ministers has—
(a)
in relation to the accounts of the Welsh Ministers and the finances of the
Welsh Ministers and the Counsel General, and
(b)
in relation to the performance by persons designated as accounting
officers in pursuance of any provision of this Act of their
15
responsibilities as accounting officers,

the responsibilities which are from time to time specified by the Treasury.
(2)
The principal accounting officer for the Welsh Ministers may designate other
members of the staff of the Welsh Assembly Government as additional
accounting officers.
20
(3)
An additional accounting officer has, in relation to such of the accounts of the
Welsh Ministers and the finances of the Welsh Ministers and the Counsel
General as may be specified by the principal accounting officer for the Welsh
Ministers, the responsibilities which are from time to time specified by the
principal accounting officer for the Welsh Ministers.
25
133
Accounts of subsidiaries of Welsh Ministers
(1)
For the purposes of the examination by the Auditor General of any accounts of
the Welsh Ministers, the Auditor General—
(a)
has a right of access at all reasonable times to every document relating
to the accounts of any subsidiary of the Welsh Ministers (whether or
30
not the accounts of the Welsh Ministers being examined relate to the
financial affairs and transactions of the subsidiary),
(b)
is entitled to require from any person holding or accountable for any of
those documents any assistance, information or explanation which the
Auditor General reasonably thinks necessary for those purposes, and
35
(c)
may require any subsidiary of the Welsh Ministers to provide the
Auditor General at times specified by the Auditor General with
accounts of such of the subsidiary’s transactions as the Auditor General
may specify.
(2)
The Treasury may, by directions given to a subsidiary of the Welsh Ministers,
40
require the subsidiary to include in any accounts which the subsidiary
prepares (under, for example, the law relating to companies or charities) such
additional information as may be specified in the directions.
(3)
The inclusion of information in any accounts in compliance with such
directions does not constitute a breach of any provision which prohibits, or
45
does not authorise, the inclusion in the accounts of that information.

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(4)
In this section “subsidiary of the Welsh Ministers” means—
(a)
any body corporate or other undertaking in relation to which, if the
Welsh Ministers were an undertaking, the Welsh Ministers would be a
parent undertaking,
(b)
any trust of which the Welsh Ministers are settlors, or
5
(c)
any charitable institution of which the Welsh Ministers are founders
but which is neither a body corporate nor a trust.
(5)
For the purposes of subsection (4)(a)—
“undertaking” has the meaning given by section 259(1) of the Companies
Act 1985 (c. 6), and
10
“parent undertaking” is to be construed in accordance with section 258 of
that Act.
134
Examinations into Welsh Ministers’ use of resources
(1)
The Auditor General may carry out examinations into the economy, efficiency
and effectiveness with which the Welsh Ministers and the Counsel General
15
have used their resources in discharging their functions.
(2)
Subsection (1) does not entitle the Auditor General to question the merits of the
policy objectives of the Welsh Ministers or the Counsel General.
(3)
In determining how to exercise functions under this section, the Auditor
General must take into account the views of the Audit Committee as to the
20
examinations to be carried out under this section.
(4)
The Auditor General may lay before the Assembly a report of the results of any
examination carried out under this section.
135
Examinations by Comptroller and Auditor General
(1)
The Comptroller and Auditor General may carry out examinations into the
25
payments into and out of the Welsh Consolidated Fund.
(2)
The Comptroller and Auditor General may report the results of any
examination carried out under subsection (1) to the House of Commons.
(3)
If a report is made under subsection (2), the Comptroller and Auditor General
must at the same time lay a report of the results of the examination before the
30
Assembly.
(4)
For the purpose of enabling examinations under subsection (1) to be carried
out, the Comptroller and Auditor General—
(a)
has a right of access at all reasonable times to all such documents in the
custody or under the control of any of the persons mentioned in
35
subsection (5) as the Comptroller and Auditor General may reasonably
require for that purpose, and
(b)
is entitled to require from any person holding or accountable for any of
those documents any assistance, information or explanation which the
Comptroller and Auditor General reasonably thinks necessary for that
40
purpose.
(5)
The persons referred to in subsection (4) are—
(a)
the Welsh Ministers and the Counsel General,
(b)
the Assembly Commission,

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Part 5 — Finance
74

(c)
any other person audited by the Auditor General other than a Welsh
NHS body (within the meaning given in section 60 of the Public Audit
(Wales) Act 2004 (c. 23)), and
(d)
the Auditor General.
(6)
Before carrying out an examination under subsection (1) or acting in reliance
5
on subsection (4), the Comptroller and Auditor General must—
(a)
consult the Auditor General, and
(b)
take into account any relevant work done or being done by the Auditor
General.
Financial accountability of Assembly Commission
10
136
Assembly Commission’s accounts
(1)
The Assembly Commission must, for each financial year, prepare accounts in
accordance with directions given to it by the Treasury.
(2)
The directions which the Treasury may give under subsection (1) include
directions to prepare accounts relating to financial affairs and transactions of
15
persons other than the Assembly Commission.
(3)
The directions which the Treasury may give under subsection (1) include, in
particular, directions as to—
(a)
the financial affairs and transactions to which the accounts are to relate,
(b)
the information to be contained in the accounts and the manner in
20
which it is to be presented,
(c)
the methods and principles in accordance with which the accounts are
to be prepared, and
(d)
the additional information (if any) that is to accompany the accounts.
(4)
Any accounts which the Assembly Commission is directed under this section
25
to prepare for any financial year must be submitted by the Assembly
Commission to the Auditor General no later than 30th November in the
following financial year.
(5)
The Auditor General must—
(a)
examine and certify any accounts submitted under this section, and
30
(b)
no later than four months after the accounts are submitted, lay before
the Assembly a copy of them as certified by the Auditor General
together with the Auditor General’s report on them.
(6)
In examining accounts submitted under this section, the Auditor General must,
in particular, be satisfied—
35
(a)
that the expenditure to which the accounts relate has been incurred
lawfully and in accordance with the authority which governs it, and
(b)
that money received by the Assembly Commission for a particular
purpose or particular purposes has not been expended otherwise than
for that purpose or those purposes.
40
137
Accounting officers for Assembly Commission
(1)
For the purposes of this Act the principal accounting officer for the Assembly
Commission is the Clerk.

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75

(2)
But the Treasury may designate another member of the staff of the Assembly
to be the principal accounting officer for the Assembly Commission if and for
so long as—
(a)
the Clerk is incapable of discharging the responsibilities of the principal
accounting officer for the Assembly Commission, or
5
(b)
the office of Clerk is vacant.
(3)
The principal accounting officer for the Assembly Commission has—
(a)
in relation to Assembly Commission’s accounts and finances, and
(b)
in relation to the performance by persons designated as accounting
officers in pursuance of any provision of this Act of their
10
responsibilities as accounting officers,

the responsibilities which are from time to time specified by the Treasury.
(4)
The principal accounting officer for the Assembly Commission may designate
other members of the staff of the Assembly as additional accounting officers.
(5)
An additional accounting officer has, in relation to such of the Assembly
15
Commission’s accounts and finances as may be specified by the principal
accounting officer for the Assembly Commission, the responsibilities which
are from time to time specified by the principal accounting officer for the
Assembly Commission.
138
Accounts of subsidiaries of Assembly Commission
20
(1)
For the purposes of the examination by the Auditor General of any accounts of
the Assembly Commission, the Auditor General—
(a)
has a right of access at all reasonable times to every document relating
to the accounts of any subsidiary of the Assembly Commission
(whether or not the accounts of the Assembly Commission being
25
examined relate to the financial affairs and transactions of the
subsidiary),
(b)
is entitled to require from any person holding or accountable for any of
those documents any assistance, information or explanation which the
Auditor General reasonably thinks necessary for those purposes, and
30
(c)
may require any subsidiary of the Assembly Commission to provide
the Auditor General at times specified by the Auditor General with
accounts of such of the subsidiary’s transactions as the Auditor General
may specify.
(2)
The Treasury may, by directions given to a subsidiary of the Assembly
35
Commission, require the subsidiary to include in any accounts which the
subsidiary prepares (under, for example, the law relating to companies or
charities) such additional information as may be specified in the directions.
(3)
The inclusion of information in any accounts in compliance with such
directions does not constitute a breach of any provision which prohibits, or
40
does not authorise, the inclusion in the accounts of that information.
(4)
In this section “subsidiary of the Assembly Commission” means—
(a)
any body corporate or other undertaking in relation to which the
Assembly Commission is a parent undertaking,
(b)
any trust of which the Assembly Commission is settlor, or
45
(c)
any charitable institution of which the Assembly Commission is
founder but which is neither a body corporate nor a trust.

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(5)
For the purposes of subsection (4)(a)—
“undertaking” has the meaning given by section 259(1) of the Companies
Act 1985 (c. 6), and
“parent undertaking” is to be construed in accordance with section 258 of
that Act.
5
139
Examinations into Assembly Commission’s use of resources
(1)
The Auditor General may carry out examinations into the economy, efficiency
and effectiveness with which the Assembly Commission has used its resources
in discharging its functions.
(2)
Subsection (1) does not entitle the Auditor General to question the merits of the
10
policy objectives of the Assembly Commission.
(3)
In determining how to exercise functions under this section, the Auditor
General must take into account the views of the Audit Committee as to the
examinations to be carried out under this section.
(4)
The Auditor General may lay before the Assembly a report of the results of any
15
examination carried out under this section.
Whole of Government of Wales accounts
140
Whole of government accounts: Welsh Ministers
(1)
This section applies in respect of a financial year for which the Treasury make
arrangements with the Welsh Ministers under section 10(8) of the Government
20
Resources and Accounts Act 2000 (c. 20) (whole of government accounts:
consolidation of Welsh accounts).
(2)
The Welsh Ministers must prepare a set of accounts for the group of bodies
which provide information to the Welsh Ministers in accordance with the
arrangements under section 10(8).
25
(3)
Accounts prepared under this section may include information referring
wholly or partly to activities which—
(a)
are not activities of bodies falling within subsection (2), but
(b)
appear to the Welsh Ministers to be activities of a public nature.
(4)
The accounts must contain such information in such form as the Treasury may
30
direct.
(5)
The Treasury must exercise the power under subsection (4) with a view to
ensuring that the accounts—
(a)
present a true and fair view, and
(b)
conform to generally accepted accounting practice subject to such
35
adaptations as are necessary in the context.
(6)
For the purposes of subsection (5)(a) and (b) the Treasury must in particular—
(a)
have regard to any relevant guidance issued by the Accounting
Standards Board Limited or any other body prescribed for the purposes
of section 256 of the Companies Act 1985 (accounting standards) or to
40
international accounting standards (as defined in section 262 of that
Act), and

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77

(b)
require the accounts to include, subject to paragraph (a), a statement of
financial performance, a statement of financial position and a cash flow
statement.
(7)
Any accounts which the Welsh Ministers are required to prepare under this
section for any financial year must be submitted by the Welsh Ministers to the
5
Auditor General no later than 30th November in the following financial year.
(8)
But the Welsh Ministers may by order substitute another date for the date for
the time being specified in subsection (7).
(9)
No order may be made under subsection (7) unless the Welsh Ministers have
consulted—
10
(a)
the Treasury, and
(b)
the Auditor General.
(10)
A statutory instrument containing an order under subsection (7) is subject to
annulment in pursuance of a resolution of the Assembly.
141
Functions of Auditor General
15
(1)
The Auditor General must examine accounts submitted under section 140 with
a view to being satisfied that they present a true and fair view.
(2)
Where the Auditor General has conducted an examination of accounts under
subsection (1), the Auditor General must—
(a)
certify them and issue a report, and
20
(b)
no later than four months after the accounts are submitted, lay before
the Assembly a copy of them as certified by the Auditor General
together with the Auditor General’s report on them.
(3)
A person who acts as auditor for the purposes of section 10(2)(c) or (8)(c) of the
Government Resources and Accounts Act 2000 (c. 20) must give the Auditor
25
General such information and explanations as the Auditor General may
reasonably require for the purposes of this section.
Treatment of accounts and audit reports etc.
142
Audit Committee reports
(1)
The Audit Committee may consider, and lay before the Assembly a report on,
30
any accounts, statement of accounts or report laid before the Assembly by—
(a)
the Auditor General, or
(b)
the auditor appointed under paragraph 14 of Schedule 8 (auditor of
Auditor General’s accounts).
(2)
If requested to do so by the House of Commons Committee of Public Accounts,
35
the Audit Committee may—
(a)
on behalf of the Committee of Public Accounts take evidence from any
of the persons mentioned in subsection (3), and
(b)
report to the Committee of Public Accounts and transmit to that
Committee any evidence so taken.
40
(3)
The persons referred to in subsection (2)(a) are—
(a)
the principal accounting officer for the Welsh Ministers,

Government of Wales Bill
Part 6 — Miscellaneous and supplementary
78

(b)
the principal accounting officer for the Assembly Commission, and
(c)
additional accounting officers designated under section 132 or 137.
143
Publication of accounts and audit reports etc.
(1)
The Assembly must publish a document to which this subsection applies as
soon after the document is laid before the Assembly as is reasonably
5
practicable.
(2)
The documents to which subsection (1) applies are—
(a)
any accounts, statement of accounts or report laid before the Assembly
by the Auditor General,
(b)
any accounts or report laid before the Assembly by the auditor
10
appointed under paragraph 14 of Schedule 8, and
(c)
any estimate or report laid before the Assembly by the Audit
Committee under section 142(1) or paragraph 12(3) of Schedule 8.
Auditor General for Wales
144
Auditor General
15
(1)
There is to be an office of Auditor General for Wales or Archwilydd
Cyffredinol Cymru (referred to in this Act as “the Auditor General”).
(2)
For provision about the Auditor General see Schedule 8.
(3)
The Welsh Ministers must co-operate with the Auditor General where it seems
to them appropriate to do so for the efficient and effective discharge of their
20
functions in relation to Welsh NHS bodies.
(4)
“Welsh NHS bodies” has the meaning given by section 60 of the Public Audit
(Wales) Act 2004 (c. 23).
Part 6
Miscellaneous and supplementary
25
Welsh public records
145
Status of Welsh public records
(1)
Welsh public records are not public records for the purposes of the Public
Records Act 1958 (c. 51).
(2)
But that Act has effect in relation to Welsh public records (as if they were public
30
records for the purpose of that Act) until an order under section 146 imposes a
duty to preserve them on the Welsh Ministers (or a member of the staff of the
Welsh Assembly Government).
(3)
Subsection (2) applies to Welsh public records whether or not, apart from
subsection (1), they would be public records for the purposes of the Public
35
Records Act 1958.