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Government of Wales Bill


Government of Wales Bill
Schedule 8 — Auditor General for Wales

132

 

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

appointed—

(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

may determine.

      (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.

Audit of accounts

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

under sub-paragraph (1).

      (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

Assembly.

      (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

the accounts.

      (5)  

The auditor may—

(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

and

(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.

      (6)  

The auditor—

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

examinations.

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

 

 

Government of Wales Bill
Schedule 8 — Auditor General for Wales

133

 

(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.

Accounting officer

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

Committee.

      (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.

Access to documents

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

General necessary—

(a)   

for the purposes of the Auditor General’s examination of any

auditable accounts,

(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

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Government of Wales Bill
Schedule 8 — Auditor General for Wales

134

 

has supplied goods or services in pursuance of a relevant sub-

contract, and

(c)   

a document of a description specified in an order made by the Welsh

Ministers.

      (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

relates to—

(a)   

a relevant person,

(b)   

a document to which the right conferred by sub-paragraph (1)

applies, or

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

contract.

      (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

that section,

(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—

 

 

Government of Wales Bill
Schedule 8 — Auditor General for Wales

135

 

(a)   

the Treasury, and

(b)   

the Auditor General.

     (10)  

A statutory instrument containing an order under sub-paragraph (2)(c) is

subject to annulment in pursuance of a resolution of the Assembly.

Other powers

5

18    (1)  

Where—

(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

accounts.

      (2)  

If in such a case the auditor is to be appointed annually, the Welsh Ministers

may appoint the Auditor General—

(a)   

for a year,

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

the person’s functions,

           

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

the Crown.

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

 

 

Government of Wales Bill
Schedule 8 — Auditor General for Wales

136

 

      (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

paragraph 17.

Certification of claims, returns etc.

30

20    (1)  

The Auditor General must, if so required by a relevant body, make

arrangements for—

(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

or any public authority,

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

authority,

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.

 

 

Government of Wales Bill
Schedule 8 — Auditor General for Wales

137

 

      (2)  

In this paragraph—

“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)).

Ancillary powers

10

21    (1)  

Arrangements may be made between the Auditor General and a relevant

authority—

(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

Auditor General.

      (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

(c)   

an accountancy body,

           

may make arrangements to co-operate with, and give assistance to, each

25

other.

      (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

General thinks fit.

35

      (6)  

In this paragraph—

“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

accountants which—

(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

order,

 

 

Government of Wales Bill
Schedule 9 — Devolution issues
Part 1 — Preliminary

138

 

“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),

and

“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.

Schedule 9

Section 148

 

Devolution issues

15

Part 1

Preliminary

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)

or (7)), or

(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

Convention rights.

      (2)  

In this Schedule “civil proceedings” means proceedings other than criminal

proceedings.

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

vexatious.

 

 

 
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