PART 2THE WALES AUDIT OFFICE AND ITS RELATIONSHIP WITH THE AUDITOR GENERAL
CHAPTER 2RELATIONSHIP BETWEEN THE AUDITOR GENERAL AND THE WAO
Income and expenses
20Expenditure
1
For each financial year the Auditor General and the WAO must jointly—
a
prepare an estimate of the income and expenses of the WAO, and
b
lay the estimate before the National Assembly.
2
Each estimate must cover (amongst other things) the resources required for the purposes of section 21 (resources for Auditor General).
3
Each estimate must be laid before the National Assembly at least five months before the beginning of the financial year to which it relates.
4
The National Assembly may make any modifications to the estimate which it considers appropriate (subject to subsection (5)).
5
No modification can be made under subsection (4) unless—
a
the Auditor General and the WAO have been consulted, and
b
any representations that either may make have been taken into account.
21Provision of resources for Auditor General’s functions
1
The WAO must provide resources for the exercise of the Auditor General’s functions as required by the Auditor General.
2
In particular, the WAO is responsible for—
a
employing staff to assist in the exercise of those functions;
b
securing services from any person for the purposes of those functions;
c
holding property for the purposes of those functions;
d
holding documents or information acquired or generated in the course of, or otherwise for the purposes of, those functions (see paragraph 4(2) of Schedule 2);
e
keeping records in relation to those functions.
22Borrowing
The WAO may borrow sums in sterling (by way of overdraft or otherwise) to be applied for the purpose of meeting a temporary excess of expenditure over sums otherwise available to meet it.