xmlns:atom="http://www.w3.org/2005/Atom"

PART 2THE WALES AUDIT OFFICE AND ITS RELATIONSHIP WITH THE AUDITOR GENERAL

CHAPTER 2RELATIONSHIP BETWEEN THE AUDITOR GENERAL AND THE WAO

Income and expenses

20Expenditure

(1)For each financial year the Auditor General and the WAO must jointly—

(a)prepare an estimate of the income and expenses of the WAO, and

(b)lay the estimate before the National Assembly.

(2)Each estimate must cover (amongst other things) the resources required for the purposes of section 21 (resources for Auditor General).

(3)Each estimate must be laid before the National Assembly at least five months before the beginning of the financial year to which it relates.

(4)The National Assembly may make any modifications to the estimate which it considers appropriate (subject to subsection (5)).

(5)No modification can be made under subsection (4) unless—

(a)the Auditor General and the WAO have been consulted, and

(b)any representations that either may make have been taken into account.

21Provision of resources for Auditor General’s functions

(1)The WAO must provide resources for the exercise of the Auditor General’s functions as required by the Auditor General.

(2)In particular, the WAO is responsible for—

(a)employing staff to assist in the exercise of those functions;

(b)securing services from any person for the purposes of those functions;

(c)holding property for the purposes of those functions;

(d)holding documents or information acquired or generated in the course of, or otherwise for the purposes of, those functions (see paragraph 4(2) of Schedule 2);

(e)keeping records in relation to those functions.

22Borrowing

The WAO 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.