Part 5Finance

Treatment of accounts and audit reports etc.

143Audit Committee reports

1

The Audit Committee may consider, and lay before the Assembly a report on, any accounts, statement of accounts or report laid before the Assembly by—

a

the Auditor General, or

b

the auditor appointed under paragraph 14 of Schedule 8 (auditor of Auditor General’s accounts).

2

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 any of the persons mentioned in subsection (3), and

b

report to the Committee of Public Accounts and transmit to that Committee any evidence so taken.

3

The persons referred to in subsection (2)(a) are—

a

the principal accounting officer for the Welsh Ministers,

b

the principal accounting officer for the Assembly Commission, and

c

additional accounting officers designated under section 133 or 138.