Government of Wales Act 1998

98 Accounting officers

(1) The Treasury shall designate a member of the Assembly’s staff as the Assembly’s principal accounting officer.

(2) The Assembly’s principal accounting officer shall have—

(a) in relation to the Assembly’s accounts and finances, and

(b) in relation to the performance by persons designated as accounting officers in pursuance of any provision of this Act of their responsibilities as accounting officers,

the responsibilities which are from time to time specified by the Treasury.

(3) The Treasury may designate other members of the Assembly’s staff as additional accounting officers.

(4) An additional accounting officer shall have—

(a) in relation to such of the Assembly’s accounts and finances as may be specified by the Treasury, and

(b) in relation to the performance by persons designated as accounting officers in pursuance of any provision of this Act (other than this section) of their responsibilities as accounting officers,

the responsibilities which are from time to time specified by the Treasury.

(5) The responsibilities that may be specified under this section in relation to the Assembly’s accounts and finances (or any of them) include in particular—

(a) responsibilities in relation to the signing of accounts,

(b) responsibilities for the propriety and regularity of the Assembly’s finances, and

(c) responsibilities for the economy, efficiency and effectiveness with which the Assembly uses its resources.

(6) The responsibilities which may be specified under this section include responsibilities owed to—

(a) the Assembly or the Audit Committee, or

(b) the House of Commons or its Committee of Public Accounts,

and in the case of an additional accounting officer include responsibilities owed to the Assembly’s principal accounting officer.