|
| |
|
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 |
| |
| |
(a) | the person’s appointment is ended, and |
| 5 |
(b) | the person ceases to be the auditor. |
| |
(6) | The auditor is to be appointed on such terms and conditions as the Assembly |
| |
| |
(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. |
| 10 |
(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 (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 |
| 15 |
(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 |
| |
| |
(3) | On completing the audit the auditor must— |
| 20 |
(a) | certify the accounts, and |
| |
(b) | lay the accounts and the auditor’s report on them before the |
| |
| |
(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 |
| 25 |
| |
| |
(a) | require any person holding or accountable for any of those |
| |
documents to provide any assistance, information or explanation |
| |
which the auditor reasonably thinks necessary for those purposes, |
| 30 |
| |
(b) | require the Auditor General to provide the auditor, at times specified |
| |
by the auditor, with accounts of such of the transactions of the |
| |
Auditor General as the auditor may specify. |
| |
| 35 |
(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 |
| |
(b) | may lay before the Assembly a report of the results of any such |
| |
| 40 |
(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 |
| |
which the auditor reasonable thinks necessary for that purpose. |
| |
| |
16 (1) | The accounting officer for the Wales Audit Office is the Auditor General. |
| 5 |
(2) | “The Wales Audit Office” means the Auditor General and the members of |
| |
the staff of the Auditor General. |
| |
(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 |
| 10 |
of the accounting officer, or |
| |
(b) | the office of Auditor General is vacant. |
| |
(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 |
| 15 |
| |
(5) | If requested to do so by the House of Commons Committee of Public |
| |
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 |
| 20 |
(b) | report to the Committee of Public Accounts and transmit to that |
| |
Committee any evidence so taken. |
| |
| |
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 |
| 25 |
| |
(a) | for the purposes of the Auditor General’s examination of any |
| |
| |
(b) | for the purposes of undertaking studies under section 145A (studies |
| |
for improving economy etc. in services provided by relevant bodies) |
| 30 |
or 145C (studies relating to registered social landlords) of the |
| |
Government of Wales Act 1998 (c. 38), or |
| |
(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 |
| 35 |
person has used resources in discharging the person’s functions. |
| |
(2) | The documents relating to a relevant person to which the right conferred by |
| |
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 |
| 40 |
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, |
| |
(b) | a document which is in the possession, or under the control, of a |
| |
person who has supplied goods or services to the relevant person in |
| |
pursuance of a contract to which the relevant person was party or |
| 45 |
|
| |
|
| |
|
has supplied goods or services in pursuance of a relevant sub- |
| |
| |
(c) | a document of a description specified in an order made by the Welsh |
| |
| |
(3) | The Auditor General may require a person whom the Auditor General |
| 5 |
thinks has information of the kind mentioned in sub-paragraph (4)— |
| |
(a) | to give the Auditor General any assistance, information and |
| |
explanation which the Auditor General thinks necessary for any of |
| |
the purposes mentioned in sub-paragraph (1), |
| |
(b) | to attend before the Auditor General in person to give the assistance, |
| 10 |
information or explanation, or to produce any document which is in |
| |
the possession, or under the control, of the person and to which the |
| |
right conferred by that sub-paragraph applies, or |
| |
(c) | to provide any facility which the Auditor General may reasonably |
| |
require for any of the purposes mentioned in that sub-paragraph. |
| 15 |
(4) | The information referred to in sub-paragraph (3) is information which |
| |
| |
| |
(b) | a document to which the right conferred by sub-paragraph (1) |
| |
| 20 |
(c) | a person who possesses or controls such a document. |
| |
(5) | The Auditor General may, for the purposes of an examination of any |
| |
auditable accounts, require a relevant person to provide the Auditor |
| |
General, at times specified by the Auditor General, with accounts of such of |
| |
the person’s transactions as the Auditor General may specify. |
| 25 |
(6) | For the purposes of sub-paragraph (2)(b), a contract is a relevant sub- |
| |
contract if its performance fulfils, or contributes to the fulfilment of, an |
| |
obligation to supply goods or services to the relevant person in another |
| |
| |
(7) | In this paragraph “auditable accounts” means any accounts or statement of |
| 30 |
accounts falling to be examined by the Auditor General in accordance with |
| |
any provision made by or by virtue of this or any other Act. |
| |
(8) | In this paragraph “relevant person” means— |
| |
(a) | in a case within paragraph (a) of sub-paragraph (1) relating to any |
| |
accounts which the Welsh Ministers are directed to prepare under |
| 35 |
section 130, the Welsh Ministers, the Counsel General and any |
| |
person to whose financial affairs and transactions the accounts are to |
| |
relate by virtue of subsection (3) of that section, |
| |
(b) | in a case within that paragraph relating to any accounts which the |
| |
Assembly Commission is directed to prepare under section 136, the |
| 40 |
Assembly Commission and any person to whose financial affairs and |
| |
transactions the accounts are to relate by virtue of subsection (2) of |
| |
| |
(c) | in a case within that paragraph relating to any other auditable |
| |
accounts, the person by whom the accounts are prepared, and |
| 45 |
(d) | in any other case, a person to whom the study or examination relates. |
| |
(9) | No order may be made under sub-paragraph (2)(c) unless the Welsh |
| |
Ministers have consulted— |
| |
|
| |
|
| |
|
| |
| |
(10) | A statutory instrument containing an order under sub-paragraph (2)(c) is |
| |
subject to annulment in pursuance of a resolution of the Assembly. |
| |
| 5 |
| |
(a) | the Welsh Ministers are entitled to appoint the auditor of the |
| |
accounts of any person (other than the Auditor General), and |
| |
(b) | the Auditor General would not otherwise be eligible to be appointed |
| |
as auditor of those accounts, |
| 10 |
| the Welsh Ministers may appoint the Auditor General to be auditor of those |
| |
| |
(2) | If in such a case the auditor is to be appointed annually, the Welsh Ministers |
| |
may appoint the Auditor General— |
| |
| 15 |
(b) | for two or more years, or |
| |
(c) | indefinitely until further exercise of the power of appointment. |
| |
(3) | The Auditor General may— |
| |
(a) | examine, certify or report on a person’s accounts, or |
| |
(b) | carry out examinations into the economy, efficiency and |
| 20 |
effectiveness with which a person has used resources in discharging |
| |
| |
| if provision is made for the Auditor General to do so by an agreement |
| |
entered into by the person with either the Welsh Ministers or a Minister of |
| |
| 25 |
(4) | In determining how to exercise functions under paragraph (b) of sub- |
| |
paragraph (3) the Auditor General must take into account the Audit |
| |
Committee’s views as to the examinations which the Auditor General |
| |
should carry out under that paragraph. |
| |
(5) | If an Order in Council under section 58 transfers a function of preparing |
| 30 |
accounts to the Welsh Ministers, the Secretary of State may by order provide |
| |
for the transfer to the Auditor General of any function of the Comptroller |
| |
and Auditor General in relation to those accounts. |
| |
(6) | An order under sub-paragraph (5) may make such modifications of— |
| |
(a) | any enactment (including any enactment comprised in or made |
| 35 |
under this Act) or prerogative instrument, or |
| |
(b) | any other instrument or document, |
| |
| as the Secretary of State considers appropriate in connection with the |
| |
provision made by the order. |
| |
(7) | An Order in Council under section 58 may include any provision that may |
| 40 |
be included in an order under sub-paragraph (5). |
| |
(8) | If the Treasury designate the Welsh Ministers in respect of a financial year |
| |
for the purposes of section 10 of the Government Resources and Accounts |
| |
Act 2000 (c. 20) (whole of government accounts), the Auditor General must |
| |
carry out the audit required by subsection (2)(c) of that section. |
| 45 |
|
| |
|
| |
|
(9) | Where the Treasury make arrangements with the Welsh Ministers under |
| |
subsection (8) of that section, the Auditor General must carry out the audit |
| |
required by paragraph (c) of that subsection. |
| |
(10) | No order under sub-paragraph (5) which contains provisions in the form of |
| |
amendments or repeals of enactments contained in an Act is to be made |
| 5 |
unless a draft of the statutory instrument containing it has been laid before, |
| |
and approved by a resolution of, each House of Parliament. |
| |
(11) | A statutory instrument containing an order under sub-paragraph (5) is |
| |
(unless a draft of the statutory instrument has been approved by a resolution |
| |
of each House of Parliament) subject to annulment in pursuance of a |
| 10 |
resolution of either House of Parliament. |
| |
Reports in public interest |
| |
19 (1) | If the Auditor General thinks that it would be in the public interest to bring |
| |
to the public’s attention a matter coming to the Auditor General’s notice in |
| |
the course of an examination or study to which sub-paragraph (2) applies, |
| 15 |
the Auditor General may prepare a report on that matter. |
| |
(2) | This sub-paragraph applies to— |
| |
(a) | an examination of auditable accounts (other than accounts falling to |
| |
be examined under paragraph 18(3)(a)), and |
| |
(b) | an examination or study under section 134 or 139 of this Act, section |
| 20 |
145 of the Government of Wales Act 1998 (c. 38) (examinations into |
| |
use of resources by body specified in Schedule 17 to that Act) or |
| |
section 145A of that Act (studies for improving economy etc. in |
| |
services provided by relevant bodies), except one undertaken at the |
| |
request of the body or bodies to which it relates. |
| 25 |
(3) | The Auditor General must, as soon as practicable after preparing a report |
| |
under sub-paragraph (1), lay the report before the Assembly. |
| |
(4) | In this paragraph “auditable accounts” has the same meaning as in |
| |
| |
Certification of claims, returns etc. |
| 30 |
20 (1) | The Auditor General must, if so required by a relevant body, make |
| |
| |
(a) | certifying any claim or return in respect of a grant made or subsidy |
| |
paid to that body by the Welsh Ministers, any Minister of the Crown |
| |
| 35 |
(b) | certifying any account submitted by that body to the Welsh |
| |
Ministers, any Minister of the Crown or any public authority with a |
| |
view to obtaining payment under a contract between that body and |
| |
the Welsh Ministers, the Minister of the Crown or the public |
| |
| 40 |
(c) | certifying that body’s calculation under paragraph 5(6)(a) of |
| |
Schedule 8 to the Local Government Finance Act 1988 (c. 41) of the |
| |
amount of its non-domestic rating contribution for a financial year, |
| |
and for certifying the amount calculated, or |
| |
(d) | certifying any return by that body which, by or under any enactment, |
| 45 |
is required or authorised to be certified by the body’s auditor or |
| |
under arrangements made by the Auditor General. |
| |
|
| |
|
| |
|
| |
“public authority” means a body established by or under the |
| |
Community Treaties or any enactment, and |
| |
“relevant body” means at any time— |
| |
(a) | a body whose accounts, or statements of accounts, are |
| 5 |
auditable accounts within the meaning of paragraph 17(7), or |
| |
(b) | a body which at that time is a local government body in |
| |
Wales (within the meaning given in section 12(1) of the Public |
| |
Audit (Wales) Act 2004 (c. 23)). |
| |
| 10 |
21 (1) | Arrangements may be made between the Auditor General and a relevant |
| |
| |
(a) | for any function of the authority to be exercised by, or by a member |
| |
of the staff of, the Auditor General, or |
| |
(b) | for administrative, professional or technical services to be provided |
| 15 |
by the Auditor General to the authority or by the authority to the |
| |
| |
(2) | Any arrangements under sub-paragraph (1)(a) for the exercise of any |
| |
function of a relevant authority do not affect the responsibility of the |
| |
relevant authority on whose behalf the function is exercised. |
| 20 |
(3) | If the condition in sub-paragraph (4) is met, the Auditor General and— |
| |
(a) | a relevant authority, |
| |
(b) | a qualified auditor, or |
| |
| |
| may make arrangements to co-operate with, and give assistance to, each |
| 25 |
| |
(4) | The condition is that— |
| |
(a) | the Auditor General considers that to do so would facilitate, or be |
| |
conducive to, the exercise of the Auditor General’s functions, and |
| |
(b) | the relevant authority, qualified auditor or accountancy body in |
| 30 |
question considers that to do so would facilitate, or be conducive to, |
| |
the exercise of the functions of that authority, person or body. |
| |
(5) | The Auditor General may make arrangements under this paragraph on such |
| |
terms and conditions, including conditions as to payment, as the Auditor |
| |
| 35 |
| |
“accountancy body” means— |
| |
(a) | a body which is a recognised supervisory body for the |
| |
purposes of Part 2 of the Companies Act 1989 (c. 40), or |
| |
(b) | an approved European body of accountants, |
| 40 |
“approved European body of accountants” means a body of |
| |
| |
(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 |
| 45 |
| |
|
| |
|
| |
|
“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, |
| |
“qualified auditor” means a person eligible to be appointed as an |
| 5 |
auditor under section 14 of the Public Audit (Wales) Act 2004 (c. 23) |
| |
(auditor appointed in respect of local government bodies in Wales), |
| |
| |
“relevant authority” means any Minister of the Crown or government |
| |
department, any public authority (including any local authority) or |
| 10 |
the holder of any public office. |
| |
(7) | A statutory instrument containing an order under sub-paragraph (6) is |
| |
subject to annulment in pursuance of a resolution of the Assembly. |
| |
| |
| |
| 15 |
| |
| |
1 (1) | In this Schedule “devolution issue” means— |
| |
(a) | a question whether an Assembly Measure or Act of the Assembly, or |
| |
any provision of an Assembly Measure or Act of the Assembly, is |
| 20 |
within the Assembly’s legislative competence, |
| |
(b) | a question whether any function (being a function which any person |
| |
has purported, or is proposing, to exercise) is exercisable by the |
| |
Welsh Ministers, the First Minister or the Counsel General, |
| |
(c) | a question whether the purported or proposed exercise of a function |
| 25 |
by the Welsh Ministers, the First Minister or the Counsel General is, |
| |
or would be, within the powers of the Welsh Ministers, the First |
| |
Minister or the Counsel General (including a question whether a |
| |
purported or proposed exercise of a function is, or would be, outside |
| |
those powers by virtue of section 79(8) or 80(1)), |
| 30 |
(d) | a question whether there has been any failure to comply with a duty |
| |
imposed on the Welsh Ministers, the First Minister or the Counsel |
| |
General (including any obligation imposed by virtue of section 79(1) |
| |
| |
(e) | a question of whether a failure to act by the Welsh Ministers, the First |
| 35 |
Minister or the Counsel General is incompatible with any of the |
| |
| |
(2) | In this Schedule “civil proceedings” means proceedings other than criminal |
| |
| |
2 | A devolution issue is not to be taken to arise in any proceedings merely |
| 40 |
because of any contention of a party to the proceedings which appears to the |
| |
court or tribunal before which the proceedings take place to be frivolous or |
| |
| |
|
| |
|