Part VI Reform of Welsh public bodies
Accountability
144 Accounts, audit and reports.
1
The F1Welsh 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, F2any accounts kept or prepared in pursuance of F24paragraph 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—
F3a
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 F4section 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 F5section 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 F6Welsh Ministers , and
e
the publication and public inspection of documents.
F74
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.
F85A
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
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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 F10Welsh Ministers may by order amend any of the Parts of Schedule 17 by—
a
adding any public body (other than F11the National Assembly for Wales Commission, the Auditor General for Wales, F12Her Majesty’s Chief Inspector of Education and Training in Wales or Prif Arolygydd Ei Mawrhydi dros Addysg a Hyfforddiant yng Nghymru, F13the Public Services Ombudsman for Wales , F14the Wales Centre for Health,F15the Children’s Commissioner for Wales, F16the Commissioner for Older People in Wales,F17. . . 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.
F188ZA
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.
F198A
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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, F21. . .
b
“body” includes office.
F22ba
“ 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), F23 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.