Welsh Language and Education (Wales) Act 2025

Audit

17 (1) This paragraph applies in relation to each statement of accounts submitted to the Auditor General for Wales by the Learning Welsh Institute under paragraph 16(3)(a).

(2) The Auditor General for Wales must—

(a) examine, certify and report on the statement of accounts;

(b) provide a copy of the certified statement of accounts and report to the Learning Welsh Institute.

(3) The Auditor General for Wales must, before the end of the period of 4 months beginning with the day the statement of accounts is submitted (“the 4-month period”), lay before Senedd Cymru—

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

(b) if it is not reasonably practicable to comply with paragraph (a), a statement to that effect.

(4) Where a statement is laid under sub-paragraph (3)(b), the Auditor General must lay before Senedd Cymru a copy of the certified statement of accounts and report as soon as reasonably practicable after the end of the 4-month period.

(5) In complying with sub-paragraph (2), the Auditor General for Wales must 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 governing that expenditure.