Government of Wales Act 1998

The Auditor General for Wales

90 Auditor General for Wales

(1) There shall be an office of Auditor General for Wales or Archwilydd Cyffredinol Cymru.

(2) The person for the time being holding that office shall by the name of that office be a corporation sole.

(3) The Auditor General for Wales shall be appointed by Her Majesty.

(4) Subject to subsections (5) and (6), the Auditor General for Wales shall hold office until the end of the period for which he is appointed.

(5) Her Majesty may relieve the Auditor General for Wales of office before the end of the period for which he was appointed—

(a) at his request, or

(b) on Her Majesty being satisfied that he is incapable for medical reasons of performing the duties of his office and of requesting to be relieved of it.

(6) Her Majesty may remove the Auditor General for Wales from office before the end of the period for which he was appointed if, on the ground of misbehaviour, the Secretary of State recommends that Her Majesty should do so; but the Secretary of State shall not so recommend without consulting the Assembly.

(7) The Auditor General for Wales shall not be regarded as holding office under Her Majesty or as exercising any functions on behalf of the Crown; but he shall be taken to be a Crown servant for the purposes of the [1989 c. 6.] Official Secrets Act 1989.

91 Remuneration

(1) The Assembly (or, before the first ordinary election, the Secretary of State) shall—

(a) pay the Auditor General for Wales such salary and any such allowances, and

(b) make any such payments towards the provision of superannuation benefits for or in respect of him,

as may be provided for by or under the terms of his appointment.

(2) The Assembly shall pay to or in respect of a person who has ceased to hold office as Auditor General for Wales such amounts (if any) by way of—

(a) pension or gratuities, or

(b) provision for those benefits,

as may have been provided for by or under the terms of his appointment.

(3) In Schedule 1 to the [1972 c. 11.] Superannuation Act 1972 (offices etc. to which section 1 of that Act applies), in the list of “Offices” insert—

“Auditor General for Wales.”

(4) The Assembly shall pay to the Minister for the Civil Service, at such times as he may direct, such sums as he may determine in respect of any increase attributable to subsection (3) in the sums payable out of money provided by Parliament under the [1972 c. 11.] Superannuation Act 1972.

92 Staff etc

(1) Arrangements may be made between the Auditor General for Wales and the Comptroller and Auditor General for the provision of administrative, professional or technical services to the Auditor General for Wales by the National Audit Office.

(2) The Auditor General for Wales may, having regard to any arrangements made or capable of being made under subsection (1), appoint such staff or secure the provision of such services as he considers necessary for assisting him in the exercise of his functions.

(3) No arrangements shall be made—

(a) for any of the functions of the Auditor General for Wales or of the Assembly to be exercised by the other or by a member of the other’s staff, or

(b) for the provision of any administrative, professional or technical services by the Auditor General for Wales or the Assembly for the other.

(4) The staff of the Auditor General for Wales shall be appointed on such terms and conditions as he may determine; and he shall pay his staff such remuneration as may be provided for by or under their terms of appointment.

(5) In Schedule 1 to the [1972 c. 11.] Superannuation Act 1972 (employments etc. to which section 1 of that Act applies), at the appropriate place in the list of “Other Bodies” insert—

“Employment as a member of the staff of the Auditor General for Wales.”

(6) The Assembly shall pay to the Minister for the Civil Service, at such times as he may direct, such sums as he may determine in respect of any increase attributable to subsection (5) in the sums payable out of money provided by Parliament under the [1972 c. 11.] Superannuation Act 1972.

(7) No member of the staff of the Auditor General for Wales shall be regarded as holding office under Her Majesty or as exercising any functions on behalf of the Crown; but each member of his staff shall be taken to be a Crown servant for the purposes of the [1989 c. 6.] Official Secrets Act 1989.

(8) Any function of the Auditor General for Wales may be exercised by—

(a) a member of his staff,

(b) a member of the staff of the National Audit Office providing services to him in pursuance of arrangements made under subsection (1), or

(c) any other person providing services to him,

if authorised by him for that purpose.

(9) An authority under subsection (8) to certify or report on accounts (or statements of accounts) for the Assembly—

(a) shall extend only to accounts (or statements) which the presiding officer has certified to the Assembly that the Auditor General for Wales is unable to certify or report on himself, and

(b) shall cease on a vacancy arising in the office of Auditor General for Wales.

(10) The reference in subsection (9)(a) to the presiding officer includes a reference to any person for the time being performing the functions of presiding officer.

93 Expenses, fees and accounts

(1) The expenses of the Auditor General for Wales shall, so far as they cannot be met out of income received by him, be met by the Assembly (or, before the first ordinary election, by the Secretary of State).

(2) Those expenses include any sums payable by the Auditor General for Wales in consequence of a breach, in the course of the performance of any of his functions, of any contractual or other duty (whether that breach occurs by reason of his act or omission or that of a member of his staff or any other person assisting him in the exercise of his functions).

(3) The Auditor General for Wales may charge a fee for auditing the accounts of any person other than the Assembly.

(4) For each financial year after the first financial year of the Assembly the Auditor General for Wales shall prepare, and submit to the Audit Committee, an estimate of the income and expenses of his office.

(5) Each such estimate shall be submitted to the Audit Committee at least five months before the beginning of the financial year to which it relates.

(6) The Audit Committee shall examine each such estimate submitted to it and, after having done so, shall lay the estimate before the Assembly with any such modifications as the Committee thinks fit.

(7) Where the Audit Committee proposes to lay such an estimate before the Assembly with modifications, the Committee shall first consult the Secretary of State and have regard to any advice which he may give.

(8) The Auditor General for Wales shall, for each financial year, prepare accounts in accordance with directions given to him by the Treasury.

(9) The directions which the Treasury may give under subsection (8) include, in particular, directions as to—

(a) the information to be contained in the accounts and the manner in which it is to be presented,

(b) the methods and principles in accordance with which the accounts are to be prepared, and

(c) the additional information (if any) that is to accompany the accounts.

94 Audit of Auditor General’s accounts

(1) The Assembly shall appoint an auditor of the accounts of the Auditor General for Wales.

(2) The Assembly may not delegate the function of appointing the auditor.

(3) A person shall not be appointed as the auditor unless—

(a) he is eligible for appointment as a company auditor under section 25 of the [1989 c. 40.] Companies Act 1989, or

(b) he is a member of a body of accountants, established in the United Kingdom or another EEA State, which is for the time being approved by the Assembly;

and “EEA State” means any State which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992, as adjusted by the Protocol signed at Brussels on 17th March 1993.

(4) The Assembly may delegate to the Audit Committee the function of approving bodies of accountants, or of withdrawing approval from such bodies, but may not otherwise delegate those functions.

(5) If a person appointed as the auditor ceases to be a person who could be so appointed, his appointment is ended and he ceases to be the auditor.

(6) The auditor shall be appointed on such terms and conditions as the Assembly may determine; and the Auditor General for Wales shall pay the auditor such remuneration as may be provided for by or under the terms of the auditor’s appointment.

(7) Any accounts which the Auditor General for Wales is directed to prepare under section 93(8) for any financial year shall be submitted by him (after he has signed them) to the auditor no later than five months after the end of that financial year.

(8) The auditor shall carry out an audit of any accounts submitted to him under subsection (7); and on completing the audit the auditor shall certify the accounts and lay them, together with his report on them, before the Assembly.

(9) The auditor—

(a) shall have a right of access at all reasonable times to all such documents as appear to him necessary for the purposes of his audit of the accounts of the Auditor General for Wales,

(b) shall be entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which he reasonably thinks necessary for those purposes, and

(c) may require the Auditor General for Wales to furnish him at times specified by him with accounts of such of the transactions of the Auditor General for Wales as he may specify.

(10) The auditor—

(a) may carry out examinations into the economy, efficiency and effectiveness with which the Auditor General for Wales has used his resources in discharging his functions, and

(b) may lay before the Assembly a report of the results of any such examinations.

(11) For the purpose of carrying out examinations under subsection (10), the auditor—

(a) shall have a right of access at all reasonable times to all such documents in the custody or under the control of the Auditor General for Wales as he may reasonably require for that purpose, and

(b) shall be entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which he reasonably thinks necessary for that purpose.

95 Access to documents by Auditor General

(1) For the purposes of his examination of any auditable accounts, the Auditor General for Wales—

(a) shall have a right of access at all reasonable times to all the documents relating to the accounts of any relevant person,

(b) shall be entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which he reasonably thinks necessary for those purposes, and

(c) may require any relevant person to furnish him at times specified by him with accounts of such of that relevant person’s transactions as he may specify.

(2) In subsection (1) “relevant person”, in relation to any auditable accounts, means—

(a) the person by whom they are prepared, and

(b) in the case of any accounts which the Assembly is directed to prepare under section 97, any person to whose financial affairs and transactions the auditable accounts are to relate by virtue of directions under subsection (2) of that section.

(3) In this section “auditable accounts” means any accounts or statement of accounts falling to be examined by the Auditor General for Wales in accordance with any provision made by or by virtue of this or any other Act.

(4) For the purpose of carrying out, in accordance with any provision made by or by virtue of this or any other Act, examinations into the economy, efficiency and effectiveness with which any person has used his resources in discharging his functions, the Auditor General for Wales—

(a) shall have a right of access at all reasonable times to all such documents in the custody or under the control of that person as he may reasonably require for that purpose, and

(b) shall be entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which he reasonably thinks necessary for that purpose.

96 Auditor General for Wales: miscellaneous

(1) Where the Assembly is entitled to appoint the auditor of the accounts of any person (other than the Auditor General for Wales), the Assembly may appoint the Auditor General for Wales to be the auditor (even if he would not otherwise be eligible to be appointed).

(2) Where in such a case the auditor falls to be appointed annually, the Assembly may appoint the Auditor General for Wales to be the auditor for a year, or for two or more years, or indefinitely until further exercise of the power of appointment.

(3) The Auditor General for Wales may—

(a) examine, certify or report on a person’s accounts, or

(b) carry out examinations into the economy, efficiency and effectiveness with which a person has used his resources in discharging his functions,

if provision is made for the Auditor General for Wales to do so by an agreement entered into by the person with either the Assembly or a Minister of the Crown.

(4) In determining how to exercise his functions under paragraph (b) of subsection (3), the Auditor General for Wales shall take into account the views of the Audit Committee (or, before the first ordinary election, the views of the Secretary of State) as to the examinations which he should carry out under that paragraph.

(5) Where by an Order in Council under section 22 there is transferred to the Assembly a function of preparing any accounts, the Secretary of State may by order provide for the transfer to the Auditor General for Wales of any function of the Comptroller and Auditor General in relation to those accounts.

(6) An order under subsection (5) may contain any appropriate consequential, incidental, supplementary or transitional provisions or savings (including provisions in the form of amendments or repeals of enactments).

(7) An Order in Council under section 22 may include any provision that may be included in an order under subsection (5).