- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/11/2023)
- Gwreiddiol (Fel y'i Deddfwyd)
Point in time view as at 01/11/2023.
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(1)There is to be a Welsh Consolidated Fund.
(2)The Welsh Consolidated Fund is to be held with the Paymaster General.
(1)The Secretary of State must from time to time make payments into the Welsh Consolidated Fund out of money provided by Parliament of such amounts as the Secretary of State may determine.
(2)Any Minister of the Crown, and any government department, may make payments to the Welsh Ministers, the First Minister or the Counsel General of such amounts as may be determined by the Minister of the Crown or those responsible in the department.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 119 omitted (1.4.2018) by virtue of Wales Act 2017 (c. 4), ss. 13(1), 71(4) (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 3(d)
(1)Any sum received by or on behalf of—
(a)the Welsh Ministers, the First Minister or the Counsel General,
(b)the [F2Senedd] Commission,
(c)[F3the Wales Audit Office], or
(d)the Public Services Ombudsman for Wales,
is to be paid into the Welsh Consolidated Fund (unless it is paid out of that Fund, and subject as follows); and this subsection applies in spite of provision contained in any other enactment unless the enactment provides expressly that any such sum is not to be paid into the Welsh Consolidated Fund.
(2)If and to the extent that sums received as mentioned in subsection (1) are received in connection with resources—
(a)which are within a category specified by resolution of the [F2Senedd] for the purposes of this subsection,
(b)which accrued to a person within subsection (1), and
(c)the retention of which by that person is authorised by a Budget resolution of the [F2Senedd] for the financial year in which the resources accrued,
the sums may be retained for use for the services and purposes specified in a Budget resolution of the [F2Senedd] for the financial year in which they are received as services and purposes for which retained resources may be used.
(3)The Treasury may, after consulting the Welsh Ministers, by order designate any description of sums received as mentioned in subsection (1).
(4)The Welsh Ministers must make payments to the Secretary of State of sums equal to the total amount of sums of that description.
(5)Payments by the Welsh Ministers under subsection (4) are to be made at such times, and by such methods, as the Treasury may from time to time determine.
(6)Sums required for the making of the payments are to be charged on the Welsh Consolidated Fund.
(7)A statutory instrument containing an order under subsection (3) is subject to annulment in pursuance of a resolution of the House of Commons.
(8)In this Act “Budget resolution of the [F2Senedd]” means a resolution on an annual Budget motion (see section 125) or a supplementary Budget motion (see section 126).
Textual Amendments
F2Words 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))
F3Words in s. 120(1)(c) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 72 (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
Modifications etc. (not altering text)
C1S. 120(3) restricted (12.3.2009) by Dormant Bank and Building Society Accounts Act 2008 (c. 31), ss. 26(7), 30; S.I. 2009/490, art. 2 (with art. 3)
Commencement Information
I1S. 120(3)(7) in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5)); s. 120(1)(2)(4)-(6)(8) in force at 1.4.2007, see s. 161(3)
[F4(1)The Welsh Ministers may borrow from the Secretary of State—
(a)any amounts it appears to them are required by them for the purpose of meeting a temporary excess of sums paid out of the Welsh Consolidated Fund over sums paid into that Fund,
(b)any amounts it appears to them are required by them for the purpose of providing a working balance in the Welsh Consolidated Fund, and
(c)any amounts which in accordance with rules determined by the Treasury are required by the Welsh Ministers to meet current expenditure because of a shortfall in receipts from devolved taxes, or from income tax charged by virtue of a Welsh rate resolution, against forecast receipts.
(1A)The Welsh Ministers may, with the approval of the Treasury, borrow by way of loan [F5or by the issue of bonds (but not bonds transferable by delivery)] any amounts it appears to them are required by them for the purpose of meeting capital expenditure.
(1B)An amount is required for the purpose of meeting capital expenditure if the expenditure would be capital expenditure for the purposes of accounts under section 131.]
(2)Amounts borrowed under this section [F6from the Secretary of State] must be repaid to the Secretary of State at such times and by such methods, and interest on such sums must be paid to the Secretary of State at such rates and at such times, as the Treasury may from time to time determine.
(3)Sums required for the repayment of, or the payment of interest on, amounts borrowed under this section are to be charged on the Welsh Consolidated Fund.
[F7(4)The Secretary of State may by order made with the consent of the Treasury amend subsection (1A) so as to vary the means by which the Welsh Ministers may borrow money.
(5)No order is to be made under subsection (4) unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons.]
Textual Amendments
F4S. 121(1)-(1B) substituted for s. 121(1) (1.1.2017) by Wales Act 2014 (c. 29), ss. 20(3), 29(5)(a); S.I. 2016/1264, art. 2
F5Words in s. 121(1A) inserted (1.12.2018) by The Government of Wales Act 2006 (Variation of Borrowing Power) Order 2018 (S.I. 2018/1266), arts. 1, 2
F6Words in s. 121(2) inserted (1.1.2017) by Wales Act 2014 (c. 29), ss. 20(4), 29(5)(a); S.I. 2016/1264, art. 2
F7S. 121(4)(5) inserted (1.1.2017) by Wales Act 2014 (c. 29), ss. 20(5), 29(5)(a); S.I. 2016/1264, art. 2
(1)The Treasury may issue to the Secretary of State out of the National Loans Fund such sums as the Secretary of State needs for making loans under section 121.
(2)The aggregate outstanding in respect of the principal of sums borrowed under [F8section 121(1)] must not exceed £500 million.
(3)The Secretary of State may by order made with the consent of the Treasury substitute for the amount for the time being specified in subsection (2) such F9... amount as is specified in the order.
[F10(3A)An amount substituted under subsection (3) may be more or less than the amount for which it is substituted but may not be less than £500 million.]
(4)No order is to be made under subsection (3) unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons.
(5)Sums received by the Secretary of State under section 121(2) must be paid into the National Loans Fund.
Textual Amendments
F8Words in s. 122(2) substituted (1.1.2017) by Wales Act 2014 (c. 29), ss. 20(7), 29(5)(a); S.I. 2016/1264, art. 2
F9Word in s. 122(3) omitted (1.1.2017) by virtue of Wales Act 2014 (c. 29), ss. 20(8), 29(5)(a); S.I. 2016/1264, art. 2
F10S. 122(3A) inserted (1.1.2017) by Wales Act 2014 (c. 29), ss. 20(9), 29(5)(a); S.I. 2016/1264, art. 2
(1)The aggregate at any time outstanding in respect of the principal of amounts borrowed under section 121(1A) shall not exceed [F12£1,000 million] .
(2)The Secretary of State may by order made with the consent of the Treasury substitute for the amount for the time being specified in subsection (1) such amount as may be specified in the order.
(3)An amount substituted under subsection (2) may be more or less than the amount for which it is substituted but may not be less than [F13£1,000 million] .
(4)No order is to be made under subsection (2) unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, the House of Commons.
(5)A person lending money to a member of the Welsh Government—
(a)is not bound to enquire whether the member of the Welsh Government has power to borrow the money, and
(b)is not to be prejudiced by the absence of any such power.
(6)The Welsh Ministers may not mortgage or charge any of their property as security for money which they have borrowed under section 121(1A).
This is subject to section 121(3) (charging of sums on the Welsh Consolidated Fund).
(7)Security given in breach of subsection (6) is unenforceable.]
Textual Amendments
F11S. 122A inserted (1.1.2017) by Wales Act 2014 (c. 29), ss. 20(10), 29(5)(a); S.I. 2016/1264, art. 2
F12Words in s. 122A(1) substituted (31.3.2017) by Wales Act 2017 (c. 4), ss. 18, 71(2)(d) (with Sch. 7 paras. 1, 6)
F13Words in s. 122A(3) substituted (31.3.2017) by Wales Act 2017 (c. 4), ss. 18, 71(2)(d) (with Sch. 7 paras. 1, 6)
(1)The Secretary of State must for each financial year prepare accounts in such form and manner as the Treasury may direct of—
(a)loans made by the Secretary of State under section 121 or treated as made by paragraph 11(6) of Schedule 3 or paragraph 44(6) of Schedule 11, and
(b)repayments and payments of interest made to the Secretary of State in respect of those loans.
(2)The Secretary of State must send accounts under subsection (1) relating to a financial year to the Comptroller and Auditor General no later than five months after the end of the financial year.
(3)The Comptroller and Auditor General must—
(a)examine, certify and report on accounts sent under subsection (2), and
(b)lay copies of the accounts, together with the report prepared under paragraph (a), before each House of Parliament.
Commencement Information
I2This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)A sum may only be paid out of the Welsh Consolidated Fund if—
(a)it has been charged on that Fund by any enactment, or
(b)its payment out is authorised or deemed to be authorised by a Budget resolution of the [F2Senedd] (see sections 125 to 128) for or in connection with either of the purposes mentioned in subsection (2),
and an approval to draw the payment of the sum out of the Welsh Consolidated Fund is granted by the Auditor General (see section 129).
(2)Those purposes are—
(a)meeting expenditure of a relevant person, and
(b)meeting expenditure payable pursuant to a relevant enactment.
(3)For the purposes of this section and sections 125 to 128 the relevant persons are—
(a)the Welsh Ministers, the First Minister and the Counsel General,
(b)the [F2Senedd] Commission,
(c)[F14the Wales Audit Office], and
(d)the Public Services Ombudsman for Wales.
(4)For the purposes of this section and sections 125 to 128 a relevant enactment is an enactment which provides for payment out of the Welsh Consolidated Fund.
[F15(4A)A sum paid out of the Welsh Consolidated Fund may not be applied for any purpose other than that for which it was charged or (as the case may be) paid out.]
(5)This section does not apply to sums paid out of the Welsh Consolidated Fund by virtue of section 130.
(6)Any enactment which—
(a)charges the payment of sums on the Consolidated Fund or requires or authorises the payment of any sum from the Consolidated Fund, or
(b)requires or authorises the payment of sums out of money provided by Parliament,
does not have effect if the sums are payable by any of the relevant persons.
Textual Amendments
F2Words 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))
F14Words in s. 124(3)(c) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 73 (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
F15S. 124(4A) inserted (1.4.2018) by Wales Act 2017 (c. 4), ss. 13(2), 71(4) (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 3(d)
(1)For each financial year there is to be moved in the [F2Senedd] a motion (referred to in this Act as an “annual Budget motion”) for the purpose of authorising—
(a)the amount of resources which may be used in the financial year by the relevant persons, or pursuant to a relevant enactment, for the services and purposes specified in the motion,
(b)the amount of resources accruing to the relevant persons in the financial year which may be retained by them to be used for the services and purposes so specified (rather than being paid into the Welsh Consolidated Fund), and
(c)the amount which may be paid out of the Welsh Consolidated Fund in the financial year to the relevant persons, or for use pursuant to a relevant enactment, for the services and purposes so specified.
(2)An annual Budget motion may only be moved by the First Minister or a Welsh Minister appointed under section 48.
(3)An annual Budget motion must be accompanied by a written statement made by the Welsh Ministers showing—
(a)the total amount of the payments which they estimate will be made for the financial year under section 118(1),
(b)the total amount of the payments which they estimate will be made to the Welsh Ministers, the First Minister or the Counsel General for the financial year by Ministers of the Crown and government departments, and
(c)the total amount of the payments which they estimate will be made to the Welsh Ministers, the First Minister or the Counsel General for the financial year otherwise than by a Minister of the Crown or government department.
(4)In this Act a reference to the use of resources is a reference to their expenditure, consumption or reduction in value.
Textual Amendments
F2Words 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))
(1)For any financial year there may be moved in the [F2Senedd] one or more motions (referred to in this Act as a “supplementary Budget motion”) for either or both of the purposes specified in subsections (2) and (3).
(2)A supplementary Budget motion may approve a variation in any one or more of the following—
(a)the amount of resources authorised to be used in the financial year by a relevant person, or pursuant to a relevant enactment, for any service or purpose,
(b)the amount of resources accruing to a relevant person in the financial year and authorised to be retained by that person to be used for any service or purpose, and
(c)the amount authorised to be paid out of the Welsh Consolidated Fund in the financial year to a relevant person, or for use pursuant to a relevant enactment, for any service or purpose.
(3)A supplementary Budget motion may authorise any one or more of the following—
(a)the amount of resources which may be used in the financial year by a relevant person, or pursuant to a relevant enactment, for a service or purpose specified in the motion,
(b)the amount of resources accruing to a relevant person in the financial year which may be retained by that person to be used for a service or purpose so specified, and
(c)the amount which may be paid out of the Welsh Consolidated Fund in the financial year to a relevant person, or for use pursuant to a relevant enactment, for a service or purpose so specified.
(4)A supplementary Budget motion for any financial year may be expressed to have effect from a time before it is made; but that time may not be earlier than—
(a)the date on which the last supplementary Budget motion for the financial year was passed, or
(b)(if none has) the date on which the annual Budget motion for the financial year was passed.
(5)A supplementary Budget motion may only be moved by the First Minister or a Welsh Minister appointed under section 48.
Textual Amendments
F2Words 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))
(1)A Budget motion for a financial year may include information relating to resources expected to be used by any body that is a designated body in relation to a relevant person.
(2)For the purposes of this section a body is a “designated” body in relation to a relevant person if—
(a)it is designated in relation to the relevant person by an order made by the Welsh Ministers, or
(b)it falls within a description of body designated in relation to the relevant person by such an order.
(3)A body, or a description of body, may be designated in relation to a relevant person for a particular financial year or generally.
(4)If the Welsh Ministers expect the use of resources by a body in a financial year to involve payments out of a relevant Consolidated Fund to or for the benefit of the body, they may not make an order under which the body would be a designated body for the year unless the Treasury have consented to the making of the order.
(5) “ A relevant Consolidated Fund ” means—
(a)the Consolidated Fund of the United Kingdom,
(b)the Scottish Consolidated Fund, or
(c)the Consolidated Fund of Northern Ireland.
(6)The Welsh Ministers must, where they think it appropriate, consult the Treasury before designating a body or a description of body.
(7)In determining for any purpose whether a body has a particular relationship with a relevant person (for example, whether it is controlled by, or otherwise dependent on, the person), the following must be disregarded—
(a)the fact that the provisions of a Budget motion relating to the relevant person in respect of a financial year include information relating to the body, and
(b)the fact that the relevant person's accounts for a financial year prepared under this or any other Act include information relating to the body.
(8)An order under subsection (2) is to be made by statutory instrument.
(9)A statutory instrument containing an order under that subsection is subject to annulment in pursuance of a resolution of the [F17Senedd].
(10)But subsection (9) does not apply if a draft of the statutory instrument containing the order has been laid before, and approved by a resolution of, the [F18Senedd].]
Textual Amendments
F16S. 126A inserted (11.11.2010) by Constitutional Reform and Governance Act 2010 (c. 25), ss. 44(2), 52(2); S.I. 2010/2703, art. 2(c)
F17Word in s. 126A(9) substituted (6.5.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), s. 42(2), Sch. 1 para. 2(6)(a)
F18Word in s. 126A(10) substituted (6.5.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), s. 42(2), Sch. 1 para. 2(6)(b)
(1)If a Budget resolution for a financial year is not passed before the beginning of the financial year, the following are deemed to have been authorised by a Budget resolution of the [F2Senedd] for that year—
(a)the use in the year for any service or purpose of the relevant percentage of the amount of the resources authorised to be used in the preceding financial year for the service or purpose,
(b)the retention in the year for use for any service or purpose of the relevant percentage of the amount of the resources authorised to be retained in the previous financial year for use for the service or purpose, and
(c)the payment out of the Welsh Consolidated Fund in the year for any service or purpose of the relevant percentage of the amount authorised to be paid out of the Fund in the previous financial year for the service or purpose.
(2)“The relevant percentage” is—
(a)where a Budget resolution for the financial year is not passed before the end of July in the financial year, 95%, and
(b)otherwise, 75%.
Textual Amendments
F2Words 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))
Commencement Information
I3This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)This section applies where it is proposed—
(a)that resources be used in any financial year by any of the relevant persons, or pursuant to a relevant enactment, otherwise than as authorised by virtue of sections 125 to 127, or
(b)that amounts be paid out of the Welsh Consolidated Fund in the year to the relevant persons, or for use pursuant to a relevant enactment, otherwise than as authorised by virtue of those sections.
(2)The resources may be so used, or the amounts may be so issued, only with the authority of the Welsh Ministers.
(3)The Welsh Ministers may authorise the use of resources, or the payment of amounts, only if they consider that—
(a)the use of the resources, or the payment of the amounts, is necessary in the public interest, and
(b)it is not reasonably practicable, for reasons of urgency, for a motion to be moved under section 125 or 126 to authorise the use of the resources or the payment of the amounts.
(4)The aggregate amount of resources which the Welsh Ministers may at any time authorise to be used under this section by any person, or pursuant to any enactment, in any financial year must not exceed 0.5% of—
(a)the aggregate amount of the resources which, at the time, have been authorised by virtue of sections 125 and 126 to be used by that person, or pursuant to that enactment, in that financial year, or
(b)(if none have) the aggregate amount of the resources which were so authorised to be used by that person, or pursuant to that enactment, in the immediately preceding financial year.
(5)The aggregate amount which the Welsh Ministers may at any time authorise to be paid out of the Welsh Consolidated Fund under this section to any person, or for use pursuant to any enactment, in any financial year must not exceed 0.5% of—
(a)the aggregate of the amounts which, at the time, have been authorised by virtue of sections 125 and 126 to be paid to that person, or for use pursuant to that enactment, in that financial year, or
(b)(if none have) the aggregate of the amounts which were so authorised to be paid to that person, or for use pursuant to that enactment, in the immediately preceding financial year.
(6)The use of resources, or the payment of amounts, authorised by the Welsh Ministers in accordance with this section is deemed to have been authorised by a Budget resolution of the [F2Senedd] .
(7)Where the Welsh Ministers authorise the use of resources or the payment of amounts under this section, they must, as soon as possible, lay before the [F2Senedd] a report setting out—
(a)the resources authorised to be used or the amounts authorised to be paid,
(b)the services or purposes for which the resources were authorised to be used, or the amounts were authorised to be paid, and
(c)why they considered it to be necessary to authorise the use of the resources, or the payment of the amounts, under this section.
Textual Amendments
F2Words 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))
(1)The Auditor General must grant approvals to draw payments out of the Welsh Consolidated Fund from time to time at the request of the Welsh Ministers.
(2)An approval to draw may only be granted if, in the Auditor General's opinion, the proposed payment out of the Welsh Consolidated Fund would comply with section 124.
(3)A request for the grant of an approval to draw is to be made in any manner which the Welsh Ministers, with the approval of the Auditor General, decide to adopt.
(4)Where an approval to draw is granted the Paymaster General must make the funds available to the Welsh Ministers, the First Minister, the Counsel General, the [F2Senedd] Commission, [F19the Wales Audit Office] or the Public Services Ombudsman for Wales (as appropriate).
(5)The Paymaster General must make available to—
(a)the Auditor General, and
(b)the principal accounting officer for the Welsh Ministers,
a daily statement regarding all the issues made out of the Welsh Consolidated Fund in respect of sums charged on that Fund and other payments out of it.
(6)For the purposes of this Act the principal accounting officer for the Welsh Ministers is the Permanent Secretary to the Welsh F20... Government.
(7)But the Treasury may designate another member of the staff of the Welsh F20... Government to be the principal accounting officer for the Welsh Ministers if and for so long as—
(a)the Permanent Secretary to the Welsh F20... Government is incapable of discharging the responsibilities of principal accounting officer for the Welsh Ministers, or
(b)the office of Permanent Secretary to the Welsh F20... Government is vacant.
(8)In this section “Permanent Secretary to the Welsh F20... Government” means the person appointed in accordance with section 52 to be the head of the staff of the Welsh F20... Government (whether or not that person is known by the title of Permanent Secretary to the Welsh F20... Government).
Textual Amendments
F2Words 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))
F19Words in s. 129(4) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 74 (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
F20Words in Act omitted (17.2.2015) by virtue of Wales Act 2014 (c. 29), s. 4(2)(a) (with s. 4(3))
Where a sum is paid into the Welsh Consolidated Fund which should not or need not have been paid into the Fund, the Auditor General may grant an approval to draw a payment equal to the amount of that sum out of the Fund.
Commencement Information
I4This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)Welsh legislation must provide—
(a)for proper accounts to be prepared by the First Minister, the Welsh Ministers, the Counsel General, the [F2Senedd] Commission and by other persons to whom sums are paid out of the Welsh Consolidated Fund, of their expenditure and receipts,
(b)for the Welsh Ministers to prepare an account of payments into and out of the Fund,
(c)for the Auditor General for Wales to exercise, or ensure the exercise by other persons of, the functions mentioned in subsection (2),
(d)for access by persons exercising those functions to such documents as they may reasonably require,
(e)for members of the staff of the Welsh Government and [F2Senedd] Commission designated for the purpose to be answerable to the [F2Senedd] in respect of the expenditure and receipts of each part of the Welsh Government or [F2Senedd] Commission, and
(f)for the publication of [F2Senedd] accounts and of reports on such accounts and for the laying of such accounts and reports before the [F2Senedd] .
(2)The functions referred to in subsection (1)(c) are—
(a)issuing credits for the payment of sums out of the Fund;
(b)examining [F2Senedd] 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;
(c)carrying out examinations into the economy, efficiency and effectiveness with which the First Minister, the Welsh Ministers, the Counsel General, the [F2Senedd] Commission and other persons to whom sums are paid out of the Welsh Consolidated Fund have used their resources in discharging their functions.
(3)Standing orders must provide for the consideration by the [F2Senedd] of accounts and reports laid before it in pursuance of subsection (1)(f).
(4)Welsh 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.
(5)Persons (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 [F2Senedd ] .
(6)Subsection (2)(b) does not apply to accounts prepared by the Auditor General for Wales.
(7)This section does not require Welsh legislation to impose any requirement that is imposed by any other legislation.
(8)In this section—
“" [F2Senedd ] 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 [F2Senedd] , and “"other legislation”” means provision made by any other enactment.]
Textual Amendments
F2Words 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))
F21S. 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)
(1)The Welsh Ministers must, for each financial year, prepare accounts in accordance with directions given to them by the Treasury.
(2)The accounts must include details of the financial affairs and transactions of the Counsel General.
(3)The directions which the Treasury may give under subsection (1) include directions to prepare accounts relating to financial affairs and transactions of persons other than the Welsh Ministers.
(4)The directions which the Treasury may give under subsection (1) include, in particular, directions as to—
(a)the financial affairs and transactions to which the accounts are to relate,
(b)the information to be contained in the accounts and the manner in which it is to be presented,
(c)the methods and principles in accordance with which the accounts are to be prepared, and
(d)the additional information (if any) that is to accompany the accounts.
(5)Any accounts which the Welsh Ministers are directed under this section to prepare for any financial year must be submitted by the Welsh Ministers to the Auditor General no later than 30th November in the following financial year.
(6)The Auditor General must—
(a)examine and certify any accounts submitted under this section, and
(b)no later than four months after the accounts are submitted, lay before the [F2Senedd] a copy of them as certified by the Auditor General together with the Auditor General's report on them.
(7)In examining accounts submitted under this section, the Auditor General must, in particular, be satisfied—
(a)that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it, and
(b)that money received for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.
(8)Where—
(a)by virtue of any enactment other than this section the Welsh Ministers are under an obligation to prepare accounts dealing with any matters, and
(b)it appears to the Treasury that those matters fall to be dealt with in accounts directed to be prepared under this section,
the Treasury may relieve the Welsh Ministers of that obligation for or in respect of such periods as the Treasury may direct.
Textual Amendments
F2Words 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))
Commencement Information
I5This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)The Welsh Ministers must, for each financial year, prepare an account of the payments into and out of the Welsh Consolidated Fund.
(2)The account must be prepared in accordance with directions given to the Welsh Ministers by the Treasury.
(3)The directions which the Treasury may give under subsection (2) include, in particular, directions as to—
(a)the information to be contained in the account and the manner in which it is to be presented,
(b)the methods and principles in accordance with which the account is to be prepared, and
(c)the additional information (if any) that is to accompany the account.
(4)Any account which the Welsh Ministers are directed under this section to prepare for any financial year must be submitted by the Welsh Ministers to the Auditor General no later than 30th November in the following financial year.
(5)The Auditor General must—
(a)examine and certify any account submitted under this section, and
(b)no later than four months after the account is submitted, lay before the [F2Senedd] a copy of it as certified by the Auditor General together with the Auditor General's report on it.
(6)In examining an account submitted under this section the Auditor General must, in particular, be satisfied—
(a)that any payment out of the Welsh Consolidated Fund to which the account relates was paid out in compliance with section 124 or 130, and
(b)that money which is required to be paid into the Welsh Consolidated Fund has been paid into that Fund.
Textual Amendments
F2Words 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))
Commencement Information
I6This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)The principal accounting officer for the Welsh Ministers has—
(a)in relation to the accounts of the Welsh Ministers and the finances of the Welsh Ministers and the Counsel General, and
(b)in relation to the performance by persons designated as accounting officers in pursuance of any provision of this Act of their responsibilities as accounting officers,
the responsibilities which are from time to time specified by the Treasury.
(2)The principal accounting officer for the Welsh Ministers may designate other members of the staff of the Welsh F20... Government as additional accounting officers.
(3)An additional accounting officer has, in relation to such of the accounts of the Welsh Ministers and the finances of the Welsh Ministers and the Counsel General as may be specified by the principal accounting officer for the Welsh Ministers, the responsibilities which are from time to time specified by the principal accounting officer for the Welsh Ministers.
Textual Amendments
F20Words in Act omitted (17.2.2015) by virtue of Wales Act 2014 (c. 29), s. 4(2)(a) (with s. 4(3))
Commencement Information
I7This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)For the purposes of the examination by the Auditor General of any accounts of the Welsh Ministers the Auditor General—
(a)has a right of access at all reasonable times to every document relating to the accounts of any subsidiary of the Welsh Ministers (whether or not the accounts of the Welsh Ministers being examined relate to the financial affairs and transactions of the subsidiary),
(b)is entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which the Auditor General reasonably thinks necessary for those purposes, and
(c)may require any subsidiary of the Welsh Ministers to provide the Auditor General at times specified by the Auditor General with accounts of such of the subsidiary's transactions as the Auditor General may specify.
(2)The Treasury may, by directions given to a subsidiary of the Welsh Ministers, require the subsidiary to include in any accounts which the subsidiary prepares (under, for example, the law relating to companies or charities) such additional information as may be specified in the directions.
(3)The inclusion of information in any accounts in compliance with such directions does not constitute a breach of any provision which prohibits, or does not authorise, the inclusion in the accounts of that information.
(4)In this section “subsidiary of the Welsh Ministers” means—
(a)any body corporate or other undertaking in relation to which, if the Welsh Ministers were an undertaking, the Welsh Ministers would be a parent undertaking,
(b)any trust of which the Welsh Ministers are settlors, or
(c)any charitable institution of which the Welsh Ministers are founders but which is neither a body corporate nor a trust.
(5)For the purposes of subsection (4)(a)—
“undertaking” has the meaning given by [F22section 1161(1) of the Companies Act 2006], and
“parent undertaking” is to be construed in accordance with [F23section 1162] of that Act.
Textual Amendments
F22Words in s. 134(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 243(2) (with arts. 6, 11, 12)
F23Words in s. 134(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 243(2) (with arts. 6, 11, 12)
Commencement Information
I8This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)The Auditor General may carry out examinations into the economy, efficiency and effectiveness with which the Welsh Ministers and the Counsel General have used their resources in discharging their functions.
(2)Subsection (1) does not entitle the Auditor General to question the merits of the policy objectives of the Welsh Ministers or the Counsel General.
(3)In determining how to exercise functions under this section the Auditor General must take into account the views of the Audit Committee as to the examinations to be carried out under this section.
(4)The Auditor General may lay before the [F2Senedd] a report of the results of any examination carried out under this section.
Textual Amendments
F2Words 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))
Commencement Information
I9This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F24S. 136 omitted (1.4.2018) by virtue of Wales Act 2017 (c. 4), ss. 13(4), 71(4) (with Sch. 7 paras. 1, 6); S.I. 2017/1179, reg. 3(d)
(1)The [F2Senedd] Commission must, for each financial year, prepare accounts in accordance with directions given to it by the Treasury.
(2)The directions which the Treasury may give under subsection (1) include directions to prepare accounts relating to financial affairs and transactions of persons other than the [F2Senedd] Commission.
(3)The directions which the Treasury may give under subsection (1) include, in particular, directions as to—
(a)the financial affairs and transactions to which the accounts are to relate,
(b)the information to be contained in the accounts and the manner in which it is to be presented,
(c)the methods and principles in accordance with which the accounts are to be prepared, and
(d)the additional information (if any) that is to accompany the accounts.
(4)Any accounts which the [F2Senedd] Commission is directed under this section to prepare for any financial year must be submitted by the [F2Senedd] Commission to the Auditor General no later than 30th November in the following financial year.
(5)The Auditor General must—
(a)examine and certify any accounts submitted under this section, and
(b)no later than four months after the accounts are submitted, lay before the [F2Senedd] a copy of them as certified by the Auditor General together with the Auditor General's report on them.
(6)In examining accounts submitted under this section the Auditor General must, in particular, be satisfied—
(a)that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it, and
(b)that money received by the [F2Senedd] Commission for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.
Commencement Information
I10This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)For the purposes of this Act the principal accounting officer for the [F2Senedd] Commission is the Clerk.
(2)But the Treasury may designate another member of the staff of the [F2Senedd] to be the principal accounting officer for the [F2Senedd] Commission if and for so long as—
(a)the Clerk is incapable of discharging the responsibilities of the principal accounting officer for the [F2Senedd] Commission, or
(b)the office of Clerk is vacant.
(3)The principal accounting officer for the [F2Senedd] Commission has—
(a)in relation to the [F2Senedd] Commission's accounts and finances, and
(b)in relation to the performance by persons designated as accounting officers in pursuance of any provision of this Act of their responsibilities as accounting officers,
the responsibilities which are from time to time specified by the Treasury.
(4)The principal accounting officer for the [F2Senedd] Commission may designate other members of the staff of the [F2Senedd] as additional accounting officers.
(5)An additional accounting officer has, in relation to such of the [F2Senedd] Commission's accounts and finances as may be specified by the principal accounting officer for the [F2Senedd] Commission, the responsibilities which are from time to time specified by the principal accounting officer for the [F2Senedd] Commission.
Commencement Information
I11This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)For the purposes of the examination by the Auditor General of any accounts of the [F2Senedd] Commission the Auditor General—
(a)has a right of access at all reasonable times to every document relating to the accounts of any subsidiary of the [F2Senedd] Commission (whether or not the accounts of the [F2Senedd] Commission being examined relate to the financial affairs and transactions of the subsidiary),
(b)is entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which the Auditor General reasonably thinks necessary for those purposes, and
(c)may require any subsidiary of the [F2Senedd] Commission to provide the Auditor General at times specified by the Auditor General with accounts of such of the subsidiary's transactions as the Auditor General may specify.
(2)The Treasury may, by directions given to a subsidiary of the [F2Senedd] Commission, require the subsidiary to include in any accounts which the subsidiary prepares (under, for example, the law relating to companies or charities) such additional information as may be specified in the directions.
(3)The inclusion of information in any accounts in compliance with such directions does not constitute a breach of any provision which prohibits, or does not authorise, the inclusion in the accounts of that information.
(4)In this section “subsidiary of the [F2Senedd] Commission” means—
(a)any body corporate or other undertaking in relation to which the [F2Senedd] Commission is a parent undertaking,
(b)any trust of which the [F2Senedd] Commission is settlor, or
(c)any charitable institution of which the [F2Senedd] Commission is founder but which is neither a body corporate nor a trust.
(5)For the purposes of subsection (4)(a)—
“undertaking” has the meaning given by [F25section 1161(1) of the Companies Act 2006], and
“parent undertaking” is to be construed in accordance with [F26section 1162] of that Act.
Textual Amendments
F25Words in s. 139(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 243(3) (with arts. 6, 11, 12)
F26Words in s. 139(5) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 243(3) (with arts. 6, 11, 12)
Commencement Information
I12This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)The Auditor General may carry out examinations into the economy, efficiency and effectiveness with which the [F2Senedd] Commission has used its resources in discharging its functions.
(2)Subsection (1) does not entitle the Auditor General to question the merits of the policy objectives of the [F2Senedd] Commission.
(3)In determining how to exercise functions under this section the Auditor General must take into account the views of the Audit Committee as to the examinations to be carried out under this section.
(4)The Auditor General may lay before the [F2Senedd] a report of the results of any examination carried out under this section.
Commencement Information
I13This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)This section applies in respect of a financial year for which the Treasury make arrangements with the Welsh Ministers under section 10(8) of the Government Resources and Accounts Act 2000 (c. 20) (whole of government accounts: consolidation of Welsh accounts).
(2)The Welsh Ministers must prepare a set of accounts for the group of bodies which provide information to the Welsh Ministers in accordance with the arrangements under section 10(8).
(3)Accounts prepared under this section may include information referring wholly or partly to activities which—
(a)are not activities of bodies falling within subsection (2), but
(b)appear to the Welsh Ministers to be activities of a public nature.
(4)The accounts must contain such information in such form as the Treasury may direct.
(5)The Treasury must exercise the power under subsection (4) with a view to ensuring that the accounts—
(a)present a true and fair view, and
(b)conform to generally accepted accounting practice subject to such adaptations as are necessary in the context.
(6)For the purposes of subsection (5)(a) and (b) the Treasury must in particular—
(a)have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of [F27section 464 of the Companies Act 2006](accounting standards) or to international accounting standards (as defined in [F28section 474 of that Act]), and
(b)require the accounts to include, subject to paragraph (a), a statement of financial performance, a statement of financial position and a cash flow statement.
(7)Any accounts which the Welsh Ministers are required to prepare under this section for any financial year must be submitted by the Welsh Ministers to the Auditor General no later than 30th November in the following financial year.
(8)But the Welsh Ministers may by order substitute another date for the date for the time being specified in subsection (7).
(9)No order may be made under subsection (7) unless the Welsh Ministers have consulted—
(a)the Treasury, and
(b)the Auditor General.
(10)A statutory instrument containing an order under subsection (7) is subject to annulment in pursuance of a resolution of the [F2Senedd].
Textual Amendments
F2Words 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))
F27Words in s. 141(6)(a) substituted (6.4.2008) by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 243(4) (with arts. 6, 11, 12)
F28Words in s. 141(6)(a) substituted (1.10.2009) by The Companies Act 2006 (Consequential Amendments, Transitional Provisions and Savings) Order 2009 (S.I. 2009/1941), art. 2(1), Sch. 1 para. 256 (with art. 10)
Commencement Information
I14This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)The Auditor General must examine accounts submitted under section 141 with a view to being satisfied that they present a true and fair view.
(2)Where the Auditor General has conducted an examination of accounts under subsection (1), the Auditor General must—
(a)certify them and issue a report, and
(b)no later than four months after the accounts are submitted, lay before the [F2Senedd] a copy of them as certified by the Auditor General together with the Auditor General's report on them.
(3)A person who acts as auditor for the purposes of section 10(2)(c) or (8)(c) of the Government Resources and Accounts Act 2000 (c. 20) must give the Auditor General such information and explanations as the Auditor General may reasonably require for the purposes of this section.
Textual Amendments
F2Words 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))
Commencement Information
I15This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)The Audit Committee may consider, and lay before the [F2Senedd] a report on, any accounts, statement of accounts or report laid before the [F2Senedd] by—
(a)the Auditor General, or
F29(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)If requested to do so by the House of Commons Committee of Public Accounts, the Audit Committee may—
(a)on behalf of the Committee of Public Accounts take evidence from any of the persons mentioned in subsection (3), and
(b)report to the Committee of Public Accounts and transmit to that Committee any evidence so taken.
(3)The persons referred to in subsection (2)(a) are—
(a)the principal accounting officer for the Welsh Ministers,
(b)the principal accounting officer for the [F2Senedd] Commission, and
(c)additional accounting officers designated under section 133 or 138.
Textual Amendments
F2Words 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))
F29S. 143(1)(b) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 75 (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
Commencement Information
I16This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
(1)The [F2Senedd] must publish a document to which this subsection applies as soon after the document is laid before the [F2Senedd] as is reasonably practicable.
(2)The documents to which subsection (1) applies are—
(a)any accounts, statement of accounts or report laid before the [F2Senedd] by the Auditor General,
(b)any accounts or report laid before the [F2Senedd] by the auditor appointed under [F30paragraph 34 of Schedule 1 to the Public Audit (Wales) Act 2013], and
(c)any report F31... laid before the [F2Senedd] by the Audit Committee under section 143(1) F31....
[F32(d)any estimate of income and expenses of the Wales Audit Office laid before the [F2Senedd] under section 20(1) of the Public Audit (Wales) Act 2013 (including any modifications made to that estimate under section 20(4) of that Act),
(e)any scheme for charging fees laid before the [F2Senedd] by the Wales Audit Office under section 24(4)(c) of the Public Audit (Wales) Act 2013,
(f)any annual plan laid before the [F2Senedd] by the Auditor General and the chair of the Wales Audit Office under section 26 of the Public Audit (Wales) Act 2013,
(g)any report laid before the [F2Senedd] under paragraph 3(6) of Schedule 2 to the Public Audit (Wales) Act 2013 (reports on the exercise of the functions of the Auditor General and the Wales Audit Office).]
Textual Amendments
F2Words 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))
F30Words in s. 144(2)(b) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 76(2) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
F31Words in s. 144(2)(c) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 76(3) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
F32S. 144(2)(d)-(g) inserted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 76(4) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
Commencement Information
I17This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
F33(1). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2)For provision about [F34the Auditor General for Wales or Archwilydd Cyffredinol Cymru (referred to in this Act as “the Auditor General”) see Schedule 8 and the Public Audit (Wales) Act 2013].
(3)The Welsh Ministers must co-operate with the Auditor General where it seems to them appropriate to do so for the efficient and effective discharge of their functions in relation to Welsh NHS bodies.
(4)“Welsh NHS bodies” has the meaning given by section 60 of the Public Audit (Wales) Act 2004 (c. 23).
Textual Amendments
F33S. 145(1) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 77(2) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
F34Words in s. 145(2) substituted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 77(3) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
Commencement Information
I18This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))
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