Government of Wales Act 1998

144 Accounts, audit and reports. U.K.

(1) The Secretary of State 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, the accounts kept in pursuance of section 98(1) of the M1 National Health Service Act 1977 (accounts subject to audit by auditors appointed by the Audit Commission) 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—

(a) designating accounting officers and specifying their responsibilities,

(b) the preparation by a body of accounts extending to financial affairs and transactions of any undertaking (as defined in section 259(1) of the M2 Companies Act 1985) of which the body is (or, if it were an undertaking as so defined, would be) a parent undertaking (within the meaning of section 258 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 Assembly (or, before the first ordinary election, by the Secretary of State), and

(e) the publication and public inspection of documents.

(4) The Secretary of State may by order make provision for designating accounting officers of any body specified in Part III of Schedule 17 and specifying their responsibilities.

(5) An order under subsection (1) or (4) may contain any appropriate consequential, incidental, supplementary or transitional provisions or savings (including provisions in the form of amendments or repeals of enactments).

(6) An Order in Council under section 22 may include any provision that may be included in an order under subsection (1) or (4).

(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 Secretary of State may by order amend any of the Parts of Schedule 17 by—

(a) adding any public body (other than the Auditor General for Wales, [F1 Her Majesty’s Chief Inspector of Education and Training in Wales or Prif Arolygydd Ei Mawrhydi dros Addysg a Hyfforddiant yng Nghymru], the Welsh Administration Ombudsman [F2 the Children’s Commissioner for Wales], the Health Service Commissioner for Wales, 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.

(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, and

(b) “body” includes office.

Textual Amendments

F1 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.

F2 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

Marginal Citations

M1 1977 c. 49.

M2 1985 c. 6.