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Government of Wales Bill
Schedule 8 — Auditor General for Wales

128

 

(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,

           

as may be provided for by or under the terms of the Auditor General’s

appointment.

5

      (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

(b)   

provision for those benefits,

           

as may have been provided for by or under the terms of the Auditor

10

General’s appointment.

      (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

of “Offices” of the entry relating to the Auditor General (originally made by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)).

15

      (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—

(a)   

the provision of pensions, allowances or gratuities by virtue of

section 1 of the Superannuation Act 1972 to or in respect of any

20

person who holds or has ceased to hold office as Auditor General,

and

(b)   

the expenses incurred in administering those pensions, allowances

and gratuities.

      (5)  

Sums required for the making of payments under sub-paragraphs (1), (2)

25

and (4) are to be charged on the Welsh Consolidated Fund.

Staff

7     (1)  

The Auditor General may appoint such staff or secure the provision of such

services as the Auditor General considers necessary for assisting in the

exercise of the Auditor General’s functions.

30

      (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

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

35

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

of Wales Act 1998).

      (5)  

The Auditor General must make payments to the Minister for the Civil

40

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 to or in respect of any

persons who are or have been members of the staff of the Auditor

45

General, and

 

 

Government of Wales Bill
Schedule 8 — Auditor General for Wales

129

 

(b)   

the expenses incurred in administering those pensions, allowances

and gratuities.

      (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

5

be a Crown servant for the purposes of the Official Secrets Act 1989 (c. 6)

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,

10

           

who is authorised by the Auditor General for that purpose.

      (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

15

function does not affect the responsibility of the Auditor General on whose

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

20

has certified to the Assembly are accounts (or statements) which the

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

25

accordance with provision made by or under this or any other Act, they—

(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

30

performance of any of the Auditor General’s functions, of any contractual or

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

or omission of—

(a)   

the Auditor General,

35

(b)   

a member of the Auditor General’s staff, or

(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

40

exercise of the functions conferred or imposed by—

(a)   

Part 1 of the Local Government Act 1999 (c. 27) (best value audits and

inspections), or

 

 

Government of Wales Bill
Schedule 8 — Auditor General for Wales

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(b)   

Part 2 of the Public Audit (Wales) Act 2004 (c. 23) (local government

audit).

      (4)  

The following income is within this sub-paragraph—

(a)   

fees charged by the Auditor General by virtue of Part 1 of the Local

Government Act 1999 (c. 27),

5

(b)   

grants made to the Auditor General under section 33(3)(b) of that

Act, and

(c)   

fees charged by the Auditor General by virtue of Part 2 of the Public

Audit (Wales) Act 2004 (including those charged as a result of

paragraph 11(3)(c)).

10

Borrowing

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

expenditure over sums otherwise available to meet it.

Fees

15

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

examination in relation to a person, or

(b)   

provides services under section 145A of the Government of Wales

20

Act 1998 (c. 38) (studies for improving economy etc. in services) at

the request of a person,

           

the Auditor General may charge the person a fee not exceeding the full cost

of providing those services.

      (3)  

Where the Auditor General—

25

(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

bodies), or

(c)   

provides services at the request of a body under section 44 of the

30

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

of providing those services.

Estimates

35

12    (1)  

For each financial year the Auditor General must—

(a)   

prepare an estimate of the income and expenses of the office of

Auditor General, and

(b)   

submit the estimate to the Audit Committee.

      (2)  

Each estimate must be submitted to the Audit Committee at least five

40

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

 

 

Government of Wales Bill
Schedule 8 — Auditor General for Wales

131

 

(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

Committee must—

(a)   

consult the Auditor General, and

5

(b)   

take into account any representations which the Auditor General

may make.

      (5)  

Nothing in this paragraph authorises the Audit Committee—

(a)   

to examine that part of any estimate which relates to estimated

income or expenses of the office of Auditor General to which sub-

10

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—

(a)   

Part 1 of the Local Government Act 1999 (c. 27) (best value audits and

15

inspections),

(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.

Accounts

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—

(a)   

the information to be contained in the accounts and the manner in

25

which it is to be presented,

(b)   

the methods and principles in accordance with which the accounts

are to be prepared, and

(c)   

the additional information (if any) that is to accompany the accounts.

Auditor

30

14    (1)  

The Assembly must appoint an auditor of the accounts of the Auditor

General.

      (2)  

A person is eligible for appointment under this paragraph only if the

person—

(a)   

is eligible for appointment as a company auditor under section 25 of

35

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

which—

(a)   

is established in the United Kingdom or another state which is either

40

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

 

 

Government of Wales Bill
Schedule 8 — Auditor General for Wales

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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

45

 

 

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 131, 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 137, 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—

 

 

 
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