Disused Mine and Quarry Tips (Wales) Act 2025

PART 6 FINANCIAL MATTERS

Funding

14 The Welsh Ministers may make payments to the Authority 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 Authority is its accounting officer.

(2) The accounting officer has, in relation to the accounts and finances of the Authority, the responsibilities which are for the time being specified by the Welsh Ministers.

(3) The responsibilities which may be specified under this paragraph include (among other things)—

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

(b) responsibilities for the propriety and regularity of the finances of the Authority;

(c) responsibilities for the economy, efficiency and effectiveness with which the Authority uses its resources;

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

Accounts

16 (1) The Authority must, for each financial year—

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

(b) prepare a statement of accounts.

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

(a) the information to be contained in it,

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

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

(3) No later than 30 September after the end of each financial year, the Authority must submit its statement of accounts for that financial year to—

(a) the Welsh Ministers, and

(b) the Auditor General for Wales.

Audit

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

(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 the report to the Authority.

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

(a) a copy of the certified statement of accounts and the 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 a statement has been laid under sub-paragraph (3)(b), the Auditor General must lay a copy of the certified statement of accounts and the report before Senedd Cymru as soon as is 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 which governs it.

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 the discharging of the Authority’s functions.

(2) But that does not entitle the Auditor General for Wales to question the merits of the policy objectives of the Authority.

(3) Before carrying out an examination under this paragraph, 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 any examination carried out under this paragraph, and

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