Section 6: Expenses and accounts
20.This section amends section 93 of the GOWA. Section 6(3) inserts a new subsection (2A) into section 93 of the GOWA which gives the Auditor General the power to borrow money (sterling), by way of overdraft or otherwise, to cover an actual or anticipated temporary excess of expenditure over available income. The Audit Commission has a power to borrow under paragraph 9 of Schedule 1 of the ACA and the provision is similar to that available to the Auditor General of Scotland under paragraph 6(2)(d) of Schedule 2 to the Public Finance and Accountability (Scotland) Act 2000.
21.In order to safeguard the constitutional independence and democratic accountability of local government in Wales, section 6(4) adds a new subsection (6A) to section 93 of the GOWA. This provides that the Assembly’s Audit Committee cannot examine or seek to modify the Auditor General’s estimate of the income and expenses of his office (which he is required to submit to the Audit Committee by virtue of section 93(4) of the GOWA) insofar as that estimate relates to the estimated income and expenditure of his office in relation to Part 2 of the Act (local government bodies in Wales).