Public Audit (Wales) Act 2013

23 General provision relating to fees E+W

(1) Fees and other sums received by the Auditor General must be paid to the WAO.

(2) The WAO may charge a fee in relation to the audit of a person's accounts or statement of accounts by the Auditor General.

(3) The WAO may charge a fee in relation to—

(a) an examination, certification or report under paragraph 18(3) of Schedule 8 to the Government of Wales Act 2006 (certain examinations into the economy etc with which a person has used resources);

(b) an examination under section 145 of the Government of Wales Act 1998 (examinations into the use of resources) or a study under section 145A of that Act (studies for improving economy etc in services), where undertaken at a person's request;

[F1 (ba) an examination, certification or report under section 31 of the Tax Collection and Management (Wales) Act 2016 in respect of the Welsh Revenue Authority's Tax Statement;]

(c) an examination or study undertaken by the Auditor General at a person's request under section 46(4) of the Environment Act 1995;

[F2 (ca) an examination under section 15 of the Well-being of Future Generations (Wales) Act 2015 (anaw 2) (examinations of public bodies for the purposes of assessing the extent to which a body has acted in accordance with the sustainable development principle);]

(d) any services provided or functions exercised under section 19.

(4) The WAO must charge a fee in relation to—

(a) the provision of services to a body under paragraph 20 of Schedule 8 to the Government of Wales Act 2006 (certification of claims, returns etc at the request of a body);

(b) a study at the request of an educational body under section 145B of the Government of Wales Act 1998.

(5) Fees under this section—

(a) may only be charged in accordance with a scheme prepared by the WAO under section 24;

(b) may not exceed the full cost of exercising the function to which the fee relates;

(c) are payable to the WAO by the person to whom the function being exercised relates.

Textual Amendments

F1 S. 23(3)(ba) inserted (1.4.2018) by Tax Collection and Management (Wales) Act 2016 (anaw 6), ss. 36, 194(2); S.I. 2018/33, art. 3

F2 S. 23(3)(ca) inserted (1.4.2016) by Well-being of Future Generations (Wales) Act 2015 (anaw 2), s. 56(2), Sch. 4 para. 32; S.I. 2016/86, art. 3

Commencement Information

I1 S. 23 in force at 1.4.2014 by S.I. 2013/1466, art. 3(1)