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Part 5Finance

Treatment of accounts and audit reports etc.

143Audit 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

(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 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,

(b)the principal accounting officer for the Assembly Commission, and

(c)additional accounting officers designated under section 133 or 138.

144Publication 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 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 appointed under paragraph 14 of Schedule 8, and

(c)any report or estimate laid before the Assembly by the Audit Committee under section 143(1) or paragraph 12(3) of Schedule 8.