93[F1Expenses and accounts].U.K.
(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 [F2or met by virtue of subsection (2A)] in the exercise of his functions).
[F3(2A)The Auditor General for Wales may borrow sums in sterling by way of overdraft or otherwise for the purpose of meeting a temporary excess of expenditure over sums otherwise available to meet that expenditure.]
(3)F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(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.
[F5(6A)Nothing in subsection (5) or (6) authorises the Audit Committee—
(a)to examine that part of any estimate which relates to estimated income or expenditure of the office of the Auditor General for Wales relating to Part 2 of the Public Audit (Wales) Act 2004 (local government bodies in Wales), or
(b)to lay an estimate before the Assembly with modifications relating to such estimated income or expenditure.]
(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.
Textual Amendments
F1S. 93: side-note substituted (1.4.2005) by virtue of Public Audit (Wales) Act 2004 (c. 23), ss. 7, 73; S.I. 2005/558, art. 2, Sch. 1 (subject to Sch. 2 para. 1)
F2Words in s. 93(1) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), ss. 6(2), 73; S.I. 2005/558, art. 2, Sch. 1
F3S. 93(2A) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), ss. 6(3), 73; S.I. 2005/558, art. 2, Sch. 1
F4S. 93(3) repealed (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), ss. 72, 73, Sch. 4; S.I. 2005/558, art. 2, Sch. 1 (subject to Sch. 2)
F5S. 93(6A) inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), ss. 6(4), 73; S.I. 2005/558, art. 2, Sch. 1