http://www.legislation.gov.uk/ukpga/2006/32/section/130AGovernment of Wales Act 2006An Act to make provision about the government of Wales.texttext/xmlenStatute Law Database2026-05-13Expert Participation2026-04-28 Part 5Finance<Emphasis>Expenditure</Emphasis><Addition ChangeId="key-23008163a5da3f7a64358de9437c3dd4-1529945535278" CommentaryRef="key-23008163a5da3f7a64358de9437c3dd4">Financial control, accounts and audit</Addition>130A1Welsh legislation must provide—afor proper accounts to be prepared by the First Minister, the Welsh Ministers, the Counsel General, the Senedd Commission and by other persons to whom sums are paid out of the Welsh Consolidated Fund, of their expenditure and receipts,bfor the Welsh Ministers to prepare an account of payments into and out of the Fund,cfor the Auditor General for Wales to exercise, or ensure the exercise by other persons of, the functions mentioned in subsection (2),dfor access by persons exercising those functions to such documents as they may reasonably require,efor members of the staff of the Welsh Government and Senedd Commission designated for the purpose to be answerable to the Senedd in respect of the expenditure and receipts of each part of the Welsh Government or Senedd Commission, andffor the publication of Senedd accounts and of reports on such accounts and for the laying of such accounts and reports before the Senedd .2The functions referred to in subsection (1)(c) are—aissuing credits for the payment of sums out of the Fund;bexamining Senedd accounts (which includes determining whether sums paid out of the Fund have been paid out and applied in accordance with section 124), and certifying and reporting on them;ccarrying out examinations into the economy, efficiency and effectiveness with which the First Minister, the Welsh Ministers, the Counsel General, the Senedd Commission and other persons to whom sums are paid out of the Welsh Consolidated Fund have used their resources in discharging their functions.3Standing orders must provide for the consideration by the Senedd of accounts and reports laid before it in pursuance of subsection (1)(f).4Welsh legislation may make further provision for the purpose of ensuring that devolved Welsh authorities that receive sums derived from the Fund are accountable.That provision may, in particular, include provision for a devolved Welsh authority to which subsection (1)(a) does not apply to be accountable for its expenditure and receipts in respect of functions for which it receives sums derived from the Fund.5Persons (other than the Auditor General for Wales) charged with the exercise of any function mentioned in subsection (2) or other like function conferred by Welsh legislation are not subject, in the exercise of that or any ancillary function, to the direction or control of any member of the Welsh Government or of the Senedd .6Subsection (2)(b) does not apply to accounts prepared by the Auditor General for Wales.7This section does not require Welsh legislation to impose any requirement that is imposed by any other legislation.8In this section—“" Senedd accounts”” means any accounts prepared in pursuance of subsection (1)(a) or (b);“"Welsh legislation”” means provision made by or under an Act of the Senedd , and “"other legislation”” means provision made by any other enactment.S. 130A inserted (1.4.2018) by Wales Act 2017 (c. 4), ss. 13(3), 71(4) (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 3(d)Words in Act substituted (6.5.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), s. 42(2), Sch. 1 para. 2(19) (with Sch. 1 para. 2(11)-(14))