Government of Wales Act 1998

144 Accounts, audit and reports. U.K.

(1) The [F1 Welsh Ministers] may by order make provision about—

(a) the accounts of any body specified in Part I or II of Schedule 17,

(b) the audit of any such body’s accounts, or

(c) reports by any such body on its exercise of its functions.

(2) An order under subsection (1) may not make any provision about, or about the audit of, [F2 any accounts kept or prepared in pursuance of [F3 paragraph 2 or 3 of Schedule 9 to the National Health Service (Wales) Act 2006] (requirement for Welsh NHS bodies to keep accounts or prepare annual accounts)] by any body specified in Part II of Schedule 17.

(3) An order under subsection (1) may include provision imposing, varying or abolishing requirements in respect of any accounts or reports or the audit of any accounts and, in particular, may provide for—

[F4 (a) the Permanent Secretary to the Welsh Assembly Government to designate accounting officers and to specify their responsibilities,]

(b) the preparation by a body of accounts extending to financial affairs and transactions of any undertaking (as defined in [F5 section 1161(1) of the Companies Act 2006]) of which the body is (or, if it were an undertaking as so defined, would be) a parent undertaking (within the meaning of [F6 section 1162] of that Act),

(c) the granting to auditors, and persons considering reports by any auditor or body, of rights of access to documents and of rights to obtain information, explanations and assistance from persons holding or accountable for documents,

(d) the giving of directions by the [F7 Welsh Ministers] , and

(e) the publication and public inspection of documents.

[F8 (4) The Welsh Ministers may by order make provision for the Permanent Secretary to the Welsh Assembly Government to designate accounting officers of any body specified in Part 3 of Schedule 17 and to specify their responsibilities.

(4A) An order under subsection (1) or (4) may not remove or restrict any function of the Comptroller and Auditor General.]

[F9 (5A) A statutory instrument containing an order under subsection (1) or (4), other than an order to which subsection (5B) applies, is subject to annulment in pursuance of a resolution of the Assembly.

(5B) No order to which this subsection applies may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the Assembly.

(5C) Subsection (5B) applies to an order under subsection (1) or (4) which contains provisions in the form of amendments or repeals of enactments contained in an Act of Parliament, Assembly Measure or Act of the Assembly.]

(6) F10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) 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 a person designated in pursuance of subsection (3)(a) or (4) as an accounting officer of a body specified in Schedule 17, and

(b) report to the Committee of Public Accounts and transmit to that Committee any evidence so taken.

(8) The [F11 Welsh Ministers] may by order amend any of the Parts of Schedule 17 by—

(a) adding any public body (other than [F12 the National Assembly for Wales Commission,] the Auditor General for Wales, [F13 Her Majesty’s Chief Inspector of Education and Training in Wales or Prif Arolygydd Ei Mawrhydi dros Addysg a Hyfforddiant yng Nghymru], [F14 the Public Services Ombudsman for Wales] , [F15 the Wales Centre for Health,][F16 the Children’s Commissioner for Wales], [F17 the Commissioner for Older People in Wales,]F18 . . . a county council, a county borough council or a community council) whose functions relate exclusively to Wales or an area of Wales,

(b) omitting any body, or

(c) altering the description of any body.

[F19 (8ZA) No order under subsection (8) may be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the Assembly.]

[F20 (8A) F21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]

(9) In this section—

(a) “audit”, in relation to any accounts, includes their examination and certification and reporting on them or on any examination of them, F22 . . .

(b) “body” includes office.

[F23 (ba) “ Permanent Secretary to the Welsh Assembly Government ” means the person appointed in accordance with section 52 of the Government of Wales Act 2006 to be the head of the staff of the Welsh Assembly Government (whether or not that person is known by the title of Permanent Secretary to the Welsh Assembly Government), ] [F24 and

(c) “ public body ” means—

(i) a body exercising functions of a public nature, or

(ii) a body entirely or substantially funded from public money.]

Textual Amendments

F1 Words in s. 144(1) substituted by the Government of Wales Act 2006, (c. 32), ss. 160, 161, {Sch. 10 para. 45(2)} (with Sch. 11), the amending provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(5) of the amending Act

F2 Words in s. 144(2) substituted (1.2.2007 for W.) by Health Act 2006 (c. 28), ss. 80, 83, Sch. 8 para. 43 (with saving in S.I. 2006/2603, art. 6): S.I. 2007/204, art. 4(b) (with art. 5)

F3 Words in s. 144(2) substituted (1.3.2007) by Health Act 2006 (c. 28), ss. 80, 83, Sch. 8 para. 43 (as amended by National Health Service (Consequential Provisions) Act 2006 c. 43, Sch. 1 para. 298 (with Sch. 3, Pt. 1)); 2006 c. 43, s. 8(2)

F4 S. 144(3)(a) substituted by the Government of Wales Act 2006, (c. 32), ss. 160, 161, {Sch. 10 para. 45(3)(a)} (with Sch. 11), the amending provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(5) of the amending Act

F5 Words in s. 144(3)(b) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), 3(1), Sch. 1 para. 207(a)

F6 Words in s. 144(3)(b) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 2(2), 3(1), Sch. 1 para. 207(b)

F7 Words in s. 144(3)(d) substituted by the Government of Wales Act 2006, (c. 32), ss. 160, 161, {Sch. 10 para. 45(3)(b)} (with Sch. 11), the amending provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(5) of the amending Act

F8 S. 144(4)(4A) substituted for s. 144(4) by the Government of Wales Act 2006, (c. 32), ss. 160, 161, {Sch. 10 para. 45(4)} (with Sch. 11), the amending provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(5) of the amending Act

F9 S. 144(5A)-(5B) substituted for s. 144(5) by the Government of Wales Act 2006, (c. 32), ss. 160, 161, {Sch. 10 para. 45(5)} (with Sch. 11), the amending provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(5) of the amending Act

F10 S. 144(6) repealed by the Government of Wales Act 2006, (c. 32), ss. 160, 161, 163, Sch. 10 para. 45(6), {Sch. 12} (with Sch. 11), the amending provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(d)(5) (subect to s. 161(6)) of the amending Act

F11 Words in s. 144(8) substituted by the Government of Wales Act 2006, (c. 32), ss. 160, 161, {Sch. 10 para. 45(7)(a)} (with Sch. 11), the amending provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(5) of the amending Act

F12 Words in s. 144(8)(a) inserted by the Government of Wales Act 2006, (c. 32), ss. 160, 161, {Sch. 10 para. 45(7)(b)} (with Sch. 11), the amending provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(5) of the amending Act

F13 Words in s. 144(8)(a) substituted (1.1.2001) by 2000 c. 21 s. 73(3)(a); S.I. 2000/3230, art. 2, Sch.

F14 Words in s. 144(8)(a) substituted (1.4.2006) by Public Services Ombudsman (Wales) Act 2005 (c. 10), ss. 39, 40, Sch. 6 para. 66(a); S.I. 2005/2800, art. 5(1)

F15 Words in s. 144(8)(a) inserted (1.4.2005) by Health (Wales) Act 2003 (c. 4), ss. 7, 10(2), Sch. 3 para. 11; S.I. 2003/2660, art. 3(2)

F16 Words in s. 144(8)(a) inserted (13.11.2000) by 2000 c. 14, s. 72, Sch. 2 para. 18; S.I. 2000/2992, art. 2(1), Sch. 1

F17 Words in s. 144(8)(a) inserted (14.10.2006 for W.) by Commissioner for Older People (Wales) Act 2006 (c. 30), ss. 1, 23, Sch. 1 para. 20; S.I. 2006/2699, art. 2

F18 Words in s. 144(8)(a) repealed (1.4.2006) by Public Services Ombudsman (Wales) Act 2005 (c. 10), ss. 39, 40, Sch. 6 para. 66(b), Sch. 7; S.I. 2005/2800, art. 5(1)

F19 S. 144(8ZA) inserted by the Government of Wales Act 2006, (c. 32), ss. 160, 161, {Sch. 10 para. 45(8)} (with Sch. 11), the amending provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(5) of the amending Act

F20 S. 144(8A) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), ss. 65(2), 73; S.I. 2005/558, art. 2, Sch. 1

F21 S. 144(8A) repealed by the Government of Wales Act 2006, (c. 32), ss. 160, 161, 163, Sch. 10 para. 45(9), {Sch. 12} (with Sch. 11), the repealing provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(d)(5) (subject to s. 161(6)) of the amending Act

F22 Word in s. 144(9) repealed (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), ss. 72, 73, Sch. 4; S.I. 2005/558, art. 2, Sch. 1 (subject to Sch. 2)

F23 Words in s. 144(9)(ba) inserted by the Government of Wales Act 2006, (c. 32), ss. 160, 161, {Sch. 10 para. 45(10)} (with Sch. 11), the amending provision coming into force immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(c)(5) of the amending Act

F24 S. 144(9)(c) and word added (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), ss. 65(3), 73; S.I. 2005/558, art. 2, Sch. 1