Government of Wales Bill

House of Lords

Session 2005 - 06
Internet Publications
Other Bills before Parliament

Government of Wales Bill

Government of Wales Bill
Part 5 — Finance
76

138
Accounts of subsidiaries of Assembly Commission
(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
5
(whether or not the accounts of the Assembly Commission 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
10
Auditor General reasonably thinks necessary for those purposes, and
(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.
15
(2)
The Treasury may, by directions given to a subsidiary of the Assembly
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
20
directions does not constitute a breach of any provision which prohibits, or
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,
25
(b)
any trust of which the Assembly Commission is settlor, or
(c)
any charitable institution of which the Assembly Commission is
founder 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
30
Act 1985 (c. 6), and
“parent undertaking” is to be construed in accordance with section 258 of
that Act.
139
Examinations into Assembly Commission’s use of resources
(1)
The Auditor General may carry out examinations into the economy, efficiency
35
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
policy objectives of the Assembly Commission.
(3)
In determining how to exercise functions under this section the Auditor
40
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
examination carried out under this section.

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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
Resources and Accounts Act 2000 (c. 20) (whole of government accounts:
5
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).
(3)
Accounts prepared under this section may include information referring
10
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
direct.
15
(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
adaptations as are necessary in the context.
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(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 (c. 6) (accounting standards)
or to international accounting standards (as defined in section 262 of
25
that Act), and
(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
30
section for any financial year must be submitted by the Welsh Ministers to the
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
35
consulted—
(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.
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141
Functions of Auditor General
(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.

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(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
(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
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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
General such information and explanations as the Auditor General may
reasonably require for the purposes of this section.
10
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,
any accounts, statement of accounts or report laid before the Assembly by—
(a)
the Auditor General, or
15
(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,
the Audit Committee may—
(a)
on behalf of the Committee of Public Accounts take evidence from any
20
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.
(3)
The persons referred to in subsection (2)(a) are—
(a)
the principal accounting officer for the Welsh Ministers,
25
(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
30
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
35
appointed under paragraph 14 of Schedule 8, and
(c)
any report or estimate laid before the Assembly by the Audit
Committee under section 142(1) or paragraph 12(3) of Schedule 8.

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Part 6 — Miscellaneous and supplementary
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Auditor General for Wales
144
Auditor General
(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.
5
(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
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).
10
Part 6
Miscellaneous and supplementary
Welsh public records
145
Status of Welsh public records
(1)
Welsh public records are not public records for the purposes of the Public
15
Records Act 1958 (c. 51).
(2)
But that Act has effect in relation to Welsh public records (as if they were public
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).
20
(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
Records Act 1958.
146
Transfer of responsibility
(1)
The Lord Chancellor may by order make provision—
25
(a)
imposing or conferring on the Welsh Ministers (or a member of the staff
of the Welsh Assembly Government) functions relating to Welsh public
records (including, in particular, functions of preserving them and of
making them available for inspection by the public), and
(b)
imposing on persons responsible for Welsh public records duties
30
relating to the selection of such records for permanent preservation, the
safe-keeping of such records and their transfer to a place specified in,
or appointed under, the order.
(2)
An order under this section may (in particular) make in relation to Welsh
public records provision analogous to that made by the Public Records Act
35
1958 in relation to records which are public records for the purposes of that Act.
(3)
An order under this section may make such modifications of—
(a)
any enactment (including any enactment comprised in or made under
this Act) or prerogative instrument, or
(b)
any other instrument or document,
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as the Lord Chancellor considers appropriate in connection with the provision
made by the order.
(4)
An order under this section which imposes on the Welsh Ministers (or a
member of the staff of the Welsh Assembly Government) a duty to preserve
Welsh public records, or Welsh public records of a particular description, must
5
include provision for the Lord Chancellor to make such arrangements as
appear appropriate for the transfer of Welsh public records, or Welsh public
records of that description, which are in—
(a)
the Public Record Office, or
(b)
a place of deposit appointed under the Public Records Act 1958 (c. 51),
10

to a place specified in, or appointed under, the order.
(5)
No order is to be made under this section unless the Lord Chancellor has
consulted the Welsh Ministers.
(6)
No order under this section which contains provisions in the form of
amendments or repeals of enactments contained in an Act is to be made unless
15
a draft of the statutory instrument containing it has been laid before, and
approved by a resolution of, each House of Parliament.
(7)
A statutory instrument containing an order under this section 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 resolution of either
20
House of Parliament.
147
Meaning of “Welsh public records”
(1)
The following are Welsh public records—
(a)
administrative and departmental records belonging to Her Majesty
which are records of the Welsh Assembly Government,
25
(b)
administrative and departmental records of the Auditor General,
(c)
administrative and departmental records belonging to Her Majesty
which are records of or held in any government department which is
wholly or mainly concerned with Welsh affairs,
(d)
administrative and departmental records belonging to Her Majesty
30
which are records of any office, commission or other body or
establishment under Her Majesty’s Government which is wholly or
mainly concerned with Welsh affairs in a field or fields in which the
Welsh Ministers have functions, or the First Minister or the Counsel
General has functions,
35
(e)
administrative and departmental records of the bodies and
establishments specified in subsection (2) (but not records of health
service hospitals in Wales which are of the descriptions excepted from
being public records for the purposes of the Public Records Act 1958 in
the case of health service hospitals in England), and
40
(f)
any other description of records (other than records of the Assembly or
the Assembly Commission or records of any court or tribunal or held in
any department of the Senior Courts) which is specified by order made
by the Lord Chancellor.
(2)
The bodies and establishments referred to in subsection (1)(e) are—
45
(a)
the Care Council for Wales,
(b)
the Countryside Council for Wales,
(c)
the Curriculum and Assessment Authority for Wales,

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(d)
Family Practitioner Committees for localities in Wales,
(e)
the Further Education Funding Council for Wales,
(f)
the General Teaching Council for Wales,
(g)
health service hospitals, within the meaning of the National Health
Service Act 1977 (c. 49), in Wales,
5
(h)
the Higher Education Funding Council for Wales,
(i)
the Local Government Boundary Commission for Wales,
(j)
the National Council for Education and Training for Wales,
(k)
National Health Service Authorities for districts or localities in Wales,
or for areas in or consisting of Wales, including National Health Service
10
trusts all of whose hospitals, establishments and facilities are situated
in Wales,
(l)
the Qualifications, Curriculum and Assessment Authority for Wales,
(m)
the Wales Centre for Health, and
(n)
the Welsh Board of Health.
15
(3)
An order under subsection (1)(f) may be made in relation to a description of
records—
(a)
which (immediately before the order is made) are public records for the
purposes of the Public Records Act 1958 (c. 51), or
(b)
which (at that time) are not public records for those purposes.
20
(4)
No order under subsection (1)(f) may be made—
(a)
in relation to records within paragraph (a) of subsection (3), unless the
Lord Chancellor has consulted the Welsh Ministers, and
(b)
in relation to records within paragraph (b) of that subsection, without
the agreement of the Welsh Ministers.
25
(5)
A statutory instrument containing an order under subsection (1)(f) is subject to
annulment in pursuance of a resolution of either House of Parliament.
(6)
In this section “records” includes—
(a)
written records, and
(b)
records conveying information by any other means.
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Miscellaneous
148
Resolution of devolution issues
For provision about the resolution of devolution issues see Schedule 9.
149
Power to make consequential provision
(1)
The Secretary of State may by order make such provision as the Secretary of
35
State considers appropriate in consequence of—
(a)
any provision made by an Assembly Measure or Act of the Assembly,
(b)
any provision of subordinate legislation made, or purporting to be
made, under an Assembly Measure or Act of the Assembly,
(c)
any provision of subordinate legislation made, or purporting to be
40
made, by the Welsh Ministers, the First Minister or the Counsel
General, or

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(d)
any provision of subordinate legislation made, or purporting to be
made, by any other person (not being a Minister of the Crown) in the
exercise of a function conferred or imposed by Act of Parliament where
the statutory instrument (or a draft of the statutory instrument)
containing the subordinate legislation is required to be laid before the
5
Assembly.
(2)
An order under this section may make such modifications of—
(a)
any enactment (including any enactment comprised in or made under
this Act) or prerogative instrument, or
(b)
any other instrument or document,
10

as the Secretary of State considers appropriate.
(3)
An order under this section may not make provision with respect to matters
within the legislative competence of the Scottish Parliament.
(4)
An order under this section may make provision having retrospective effect.
(5)
No order under this section which contains provisions in the form of
15
amendments or repeals of enactments contained in an Act is to be made unless
a draft of the statutory instrument containing it has been laid before, and
approved by a resolution of, each House of Parliament.
(6)
A statutory instrument containing an order under this section is (unless a draft
of the statutory instrument has been approved by a resolution of each House
20
of Parliament) subject to annulment in pursuance of a resolution of either
House of Parliament.
(7)
In subsection (1) “made” includes confirmed or approved.
150
Power to remedy ultra vires acts
(1)
Her Majesty may by Order in Council make such provision as Her Majesty
25
considers appropriate in consequence of—
(a)
an Assembly Measure or Act of the Assembly, or any provision of an
Assembly Measure or Act of the Assembly, which is not, or may not be,
within the Assembly’s legislative competence, or
(b)
any purported exercise by any person of a function conferred or
30
imposed by or under an Assembly Measure or Act of the Assembly
which is not, or may not be, an exercise or proper exercise of that
function.
(2)
An Order in Council under this section may make such modifications of—
(a)
any enactment (including any enactment comprised in or made under
35
this Act) or prerogative instrument, or
(b)
any other instrument or document,

as Her Majesty considers appropriate.
(3)
An Order in Council under this section may make provision having
retrospective effect.
40
(4)
No recommendation is to be made to Her Majesty in Council to make an Order
in Council under this section which contains provisions in the form of
amendments or repeals of enactments contained in an Act unless a draft of the
statutory instrument containing the Order in Council has been laid before, and
approved by a resolution of, each House of Parliament.
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