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Health and Social Care (Quality and Engagement) (Wales) Act 2020

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Audit

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21(1)This paragraph applies in relation to each statement of accounts submitted to the Auditor General for Wales by the Citizen Voice Body under paragraph 20(3)(b).

(2)The Auditor General for Wales must examine, certify and report on the statement of accounts.

(3)The Auditor General for Wales must, before the expiry of the period of 4 months beginning with the day on which the statement of accounts is submitted (“the 4-month period”), lay before the National Assembly for Wales—

(a)a copy of the certified statement and report, or

(b)if it is not reasonably practicable to comply with paragraph (a), a statement to that effect, which must include reasons as to why this is the case.

(4)Where the Auditor General for Wales has laid a statement under sub-paragraph (3)(b) in relation to a statement of accounts, the Auditor General must lay a copy of the certified statement and report before the National Assembly for Wales as soon as reasonably practicable after the expiry of the 4-month period.

(5)In complying with sub-paragraph (2) the Auditor General for Wales must, in particular, examine and report on whether, in the opinion of the Auditor General, the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it.

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