Part 5Finance
Whole of Government of Wales accounts
142Functions of Auditor General
1
The Auditor General must examine accounts submitted under section 141 with a view to being satisfied that they present a true and fair view.
2
Where the Auditor General has conducted an examination of accounts under subsection (1), the Auditor General must—
a
certify them and issue a report, and
b
no later than four months after the accounts are submitted, lay before the Assembly a copy of them as certified by the Auditor General together with the Auditor General’s report on them.
3
A person who acts as auditor for the purposes of section 10(2)(c) or (8)(c) of the Government Resources and Accounts Act 2000 (c. 20) must give the Auditor General such information and explanations as the Auditor General may reasonably require for the purposes of this section.