Welsh Language and Education (Wales) Act 2025

PART 6 FINANCIAL MATTERS

Finance

14 The Welsh Ministers may make payments by grant or loan to the Learning Welsh Institute of such amounts, and at such times, and on such conditions as the Welsh Ministers determine.

Accounting officer

15 (1) The chief executive of the Learning Welsh Institute is its accounting officer.

(2) If the chief executive is unable to discharge the responsibilities as accounting officer, the Learning Welsh Institute must nominate a member of its staff to be the accounting officer for as long as the chief executive is unable to discharge the responsibilities.

(3) If the office of chief executive is vacant, the Learning Welsh Institute must nominate a member of its staff to be the accounting officer for as long as the office of chief executive remains vacant.

(4) The accounting officer has, in relation to the accounts and finances of the Learning Welsh Institute, the responsibilities specified for the time being by the Welsh Ministers.

(5) The responsibilities that may be specified under this paragraph include (among other things)—

(a) responsibilities in relation to the signing of the accounts;

(b) responsibilities for the appropriateness and regularity of the finances of the Learning Welsh Institute;

(c) responsibilities for the economy, efficiency and effectiveness of the use of the Learning Welsh Institute’s resources;

(d) responsibilities owed to the Welsh Ministers, Senedd Cymru or its Public Accounts Committee.

Accounts

16 (1) The Learning Welsh Institute must—

(a) keep proper accounts and proper records in relation to them, and

(b) prepare a statement of accounts for each financial year.

(2) Each statement of accounts must comply with any direction given by the Welsh Ministers as to—

(a) the information to be included in the statement;

(b) the manner in which the information is to be presented;

(c) the methods and principles according to which the statement is to be prepared;

(d) additional information that is to accompany the statement.

(3) No later than 31 August after the end of each financial year, the Learning Welsh Institute must submit its statement of accounts for that financial year to—

(a) the Auditor General for Wales, and

(b) the Welsh Ministers.

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.

Examination into use of resources

18 (1) The Auditor General for Wales may carry out examinations into the economy, efficiency and effectiveness with which resources have been used in discharging the Learning Welsh Institute’s functions.

(2) But that does not entitle the Auditor General for Wales to question the merits of the Learning Welsh Institute’s policy objectives.

(3) Before carrying out an examination the Auditor General for Wales must—

(a) consult Senedd Cymru, and

(b) take into account the views of Senedd Cymru as to whether or not an examination should be carried out.

(4) The Auditor General for Wales must—

(a) as soon as is reasonably practicable, publish a report of the results of an examination carried out under this paragraph, and

(b) lay a copy of the report before Senedd Cymru.

Register of interests

19 (1) The Learning Welsh Institute must establish and maintain a register of the interests of its members.

(2) The Learning Welsh Institute must publish entries recorded in the members’ register of interests.

Supplementary powers

20 (1) The Learning Welsh Institute may do anything it considers—

(a) appropriate for the purposes of, or in connection with, its functions, or

(b) incidental or conducive to the exercise of those functions.

(2) The Learning Welsh Institute may (among other things)—

(a) acquire or dispose of land or other property;

(b) enter into contracts;

(c) invest sums;

(d) accept gifts of money, land or other property.

(3) But the Learning Welsh Institute may not borrow money without the approval of the Welsh Ministers.