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Government of Wales Bill


Government of Wales Bill
Part 5 — Finance

69

 

(b)   

the amount of resources accruing to a relevant person in the financial

year which may be retained by that person to be used for a service or

purpose so specified, and

(c)   

the amount which may be paid out of the Welsh Consolidated Fund in

the financial year to a relevant person, or for use pursuant to a relevant

5

enactment, for a service or purpose so specified.

(4)   

A supplementary Budget motion for any financial year may be expressed to

have effect from a time before it is made; but that time may not be earlier

than—

(a)   

the date on which the last supplementary Budget motion for the

10

financial year was passed, or

(b)   

(if none has) the date on which the annual Budget motion for the

financial year was passed.

(5)   

A supplementary Budget motion may only be moved by the First Minister or

a Welsh Minister appointed under section 48.

15

127     

Appropriation without Budget resolution

(1)   

If a Budget resolution for a financial year is not passed before the beginning of

the financial year, the following are deemed to have been authorised by a

Budget resolution of the Assembly for that year—

(a)   

the use in the year for any service or purpose of the relevant percentage

20

of the amount of the resources authorised to be used in the preceding

financial year for the service or purpose,

(b)   

the retention in the year for use for any service or purpose of the

relevant percentage of the amount of the resources authorised to be

retained in the previous financial year for use for the service or

25

purpose, and

(c)   

the payment out of the Welsh Consolidated Fund in the year for any

service or purpose of the relevant percentage of the amount authorised

to be paid out of the Fund in the previous financial year for the service

or purpose.

30

(2)   

“The relevant percentage” is—

(a)   

where a Budget resolution for the financial year is not passed before the

end of July in the financial year, 95%, and

(b)   

otherwise, 75%.

128     

Contingencies

35

(1)   

This section applies where it is proposed—

(a)   

that resources be used in any financial year by any of the relevant

persons, or pursuant to a relevant enactment, otherwise than as

authorised by virtue of sections 125 to 127, or

(b)   

that amounts be paid out of the Welsh Consolidated Fund in the year

40

to the relevant persons, or for use pursuant to a relevant enactment,

otherwise than as authorised by virtue of those sections.

(2)   

The resources may be so used, or the amounts may be so issued, only with the

authority of the Welsh Ministers.

(3)   

The Welsh Ministers may authorise the use of resources, or the payment of

45

amounts, only if they consider that—

 
 

Government of Wales Bill
Part 5 — Finance

70

 

(a)   

the use of the resources, or the payment of the amounts, is necessary in

the public interest, and

(b)   

it is not reasonably practicable, for reasons of urgency, for a motion to

be moved under section 125 or 126 to authorise the use of the resources

or the payment of the amounts.

5

(4)   

The aggregate amount of resources which the Welsh Ministers may at any time

authorise to be used under this section by any person, or pursuant to any

enactment, in any financial year must not exceed 0.5% of—

(a)   

the aggregate amount of the resources which, at the time, have been

authorised by virtue of sections 125 and 126 to be used by that person,

10

or pursuant to that enactment, in that financial year, or

(b)   

(if none have) the aggregate amount of the resources which were so

authorised to be used by that person, or pursuant to that enactment, in

the immediately preceding financial year.

(5)   

The aggregate amount which the Welsh Ministers may at any time authorise to

15

be paid out of the Welsh Consolidated Fund under this section to any person,

or for use pursuant to any enactment, in any financial year must not exceed

0.5% of—

(a)   

the aggregate of the amounts which, at the time, have been authorised

by virtue of sections 125 and 126 to be paid to that person, or for use

20

pursuant to that enactment, in that financial year, or

(b)   

(if none have) the aggregate of the amounts which were so authorised

to be paid to that person, or for use pursuant to that enactment, in the

immediately preceding financial year.

(6)   

The use of resources, or the payment of amounts, authorised by the Welsh

25

Ministers in accordance with this section is deemed to have been authorised by

a Budget resolution of the Assembly.

(7)   

Where the Welsh Ministers authorise the use of resources or the payment of

amounts under this section, they must, as soon as possible, lay before the

Assembly a report setting out—

30

(a)   

the resources authorised to be used or the amounts authorised to be

paid,

(b)   

the services or purposes for which the resources were authorised to be

used, or the amounts were authorised to be paid, and

(c)   

why they considered it to be necessary to authorise the use of the

35

resources, or the payment of the amounts, under this section.

129     

Approvals to draw

(1)   

The Auditor General must grant approvals to draw payments out of the Welsh

Consolidated Fund from time to time at the request of the Welsh Ministers.

(2)   

An approval to draw may only be granted if, in the Auditor General’s opinion,

40

the proposed payment out of the Welsh Consolidated Fund would comply

with section 124.

(3)   

A request for the grant of an approval to draw is to be made in any manner

which the Welsh Ministers, with the approval of the Auditor General, decide

to adopt.

45

(4)   

Where an approval to draw is granted the Paymaster General must make the

funds available to the Welsh Ministers, the First Minister, the Counsel General,

 
 

Government of Wales Bill
Part 5 — Finance

71

 

the Assembly Commission, the Auditor General or the Public Services

Ombudsman for Wales (as appropriate).

(5)   

The Paymaster General must make available to—

(a)   

the Auditor General, and

(b)   

the principal accounting officer for the Welsh Ministers,

5

   

a daily statement regarding all the issues made out of the Welsh Consolidated

Fund in respect of sums charged on that Fund and other payments out of it.

(6)   

For the purposes of this Act the principal accounting officer for the Welsh

Ministers is the Permanent Secretary to the Welsh Assembly Government.

(7)   

But the Treasury may designate another member of the staff of the Welsh

10

Assembly Government to be the principal accounting officer for the Welsh

Ministers if and for so long as—

(a)   

the Permanent Secretary to the Welsh Assembly Government is

incapable of discharging the responsibilities of principal accounting

officer for the Welsh Ministers, or

15

(b)   

the office of Permanent Secretary to the Welsh Assembly Government

is vacant.

(8)   

In this section “Permanent Secretary to the Welsh Assembly Government”

means the person appointed in accordance with section 52 to be the head of the

staff of the Welsh Assembly Government (whether or not that person is known

20

by the title of Permanent Secretary to the Welsh Assembly Government).

130     

Payments in by mistake

Where a sum is paid into the Welsh Consolidated Fund which should not or

need not have been paid into the Fund, the Auditor General may grant an

approval to draw a payment equal to the amount of that sum out of the Fund.

25

Financial accountability of Welsh Ministers

131     

Welsh Ministers’ accounts

(1)   

The Welsh Ministers must, for each financial year, prepare accounts in

accordance with directions given to them by the Treasury.

(2)   

The accounts must include details of the financial affairs and transactions of

30

the Counsel General.

(3)   

The directions which the Treasury may give under subsection (1) include

directions to prepare accounts relating to financial affairs and transactions of

persons other than the Welsh Ministers.

(4)   

The directions which the Treasury may give under subsection (1) include, in

35

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

which it is to be presented,

(c)   

the methods and principles in accordance with which the accounts are

40

to be prepared, and

(d)   

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

 
 

Government of Wales Bill
Part 5 — Finance

72

 

(5)   

Any accounts which the Welsh Ministers are directed under this section to

prepare 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.

(6)   

The Auditor General must—

(a)   

examine and certify any accounts submitted under this section, and

5

(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.

(7)   

In examining accounts submitted under this section, the Auditor General must,

in particular, be satisfied—

10

(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 for a particular purpose or particular purposes has

not been expended otherwise than for that purpose or those purposes.

(8)   

Where—

15

(a)   

by virtue of any enactment other than this section the Welsh Ministers

are under an obligation to prepare accounts dealing with any matters,

and

(b)   

it appears to the Treasury that those matters fall to be dealt with in

accounts directed to be prepared under this section,

20

   

the Treasury may relieve the Welsh Ministers of that obligation for or in respect

of such periods as the Treasury may direct.

132     

Account relating to Welsh Consolidated Fund

(1)   

The Welsh Ministers must, for each financial year, prepare an account of the

payments into and out of the Welsh Consolidated Fund.

25

(2)   

The account must be prepared in accordance with directions given to the

Welsh Ministers by the Treasury.

(3)   

The directions which the Treasury may give under subsection (2) include, in

particular, directions as to—

(a)   

the information to be contained in the account and the manner in which

30

it is to be presented,

(b)   

the methods and principles in accordance with which the account is to

be prepared, and

(c)   

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

(4)   

Any account which the Welsh Ministers are directed under this section to

35

prepare 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.

(5)   

The Auditor General must—

(a)   

examine and certify any account submitted under this section, and

(b)   

no later than four months after the account is submitted, lay before the

40

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—

 
 

Government of Wales Bill
Part 5 — Finance

73

 

(a)   

that any payment out of the Welsh Consolidated Fund to which the

account relates was paid out in compliance with section 124 or 130, and

(b)   

that money which is required to be paid into the Welsh Consolidated

Fund has been paid into that Fund.

133     

Accounting officers for Welsh Ministers

5

(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

10

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.

15

(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.

20

134     

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

25

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

30

(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,

35

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 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,

45

(b)   

any trust of which the Welsh Ministers are settlors, or

 
 

Government of Wales Bill
Part 5 — Finance

74

 

(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

5

“parent undertaking” is to be construed in accordance with section 258 of

that Act.

135     

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

10

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

15

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.

136     

Examinations by Comptroller and Auditor General

(1)   

The Comptroller and Auditor General may carry out examinations into the

20

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

25

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

30

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

35

purpose.

(5)   

The persons referred to in subsection (4) are—

(a)   

the Welsh Ministers and the Counsel General,

(b)   

the Assembly Commission,

(c)   

any other person audited by the Auditor General other than a Welsh

40

NHS body (within the meaning given in section 60 of the Public Audit

(Wales) Act 2004 (c. 23)), and

(d)   

the Auditor General.

 
 

Government of Wales Bill
Part 5 — Finance

75

 

(6)   

Before carrying out an examination under subsection (1) or acting in reliance

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.

5

Financial accountability of Assembly Commission

137     

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

10

directions to prepare accounts relating to financial affairs and transactions of

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,

15

(b)   

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

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.

20

(4)   

Any accounts which the Assembly Commission is directed under this section

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—

25

(a)   

examine and certify any accounts submitted under this section, 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

together with the Auditor General’s report on them.

(6)   

In examining accounts submitted under this section the Auditor General must,

30

in particular, be satisfied—

(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

35

for that purpose or those purposes.

138     

Accounting officers for Assembly Commission

(1)   

For the purposes of this Act the principal accounting officer for the Assembly

Commission is the Clerk.

(2)   

But the Treasury may designate another member of the staff of the Assembly

40

to be the principal accounting officer for the Assembly Commission if and for

so long as—

 
 

 
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