18(1)Where—U.K.
(a)the Welsh Ministers are entitled to appoint the auditor of the accounts of any person (other than the Auditor General), and
(b)the Auditor General would not otherwise be eligible to be appointed as auditor of those accounts,
the Welsh Ministers may [F1, having first consulted the Wales Audit Office,] appoint the Auditor General to be auditor of those accounts.
(2)If in such a case the auditor is to be appointed annually, the Welsh Ministers may appoint the Auditor General—
(a)for a year,
(b)for two or more years, or
(c)indefinitely until further exercise of the power of appointment.
(3)The Auditor General 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 resources in discharging the person's functions,
if provision is made for the Auditor General to do so by an agreement entered into by the person with either the Welsh Ministers or a Minister of the Crown.
[F2(3A)But before entering into an agreement under sub-paragraph (3), the Welsh Ministers or a Minister of the Crown (as the case may be) must consult the Wales Audit Office.]
(4)In determining how to exercise functions under paragraph (b) of sub-paragraph (3) the Auditor General must take into account the Audit Committee's views as to the examinations which the Auditor General should carry out under that paragraph.
(5)If an Order in Council under section 58 transfers a function of preparing accounts to the Welsh Ministers, the Secretary of State may by order provide for the transfer to the Auditor General of any function of the Comptroller and Auditor General in relation to those accounts.
(6)An order under sub-paragraph (5) may make such modifications of—
(a)any enactment (including any enactment comprised in or made under this Act) or prerogative instrument, or
(b)any other instrument or document,
as the Secretary of State considers appropriate in connection with the provision made by the order.
(7)An Order in Council under section 58 may include any provision that may be included in an order under sub-paragraph (5).
(8)If the Treasury designate the Welsh Ministers in respect of a financial year for the purposes of section 10 of the Government Resources and Accounts Act 2000 (c. 20) (whole of government accounts), the Auditor General must carry out the audit required by subsection (2)(c) of that section.
(9)Where the Treasury make arrangements with the Welsh Ministers under subsection (8) of that section, the Auditor General must carry out the audit required by paragraph (c) of that subsection.
(10)No order under sub-paragraph (5) which contains provisions in the form of amendments or repeals of enactments contained in an Act is to be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, each House of Parliament.
(11)A statutory instrument containing an order under sub-paragraph (5) is (unless a draft of the statutory instrument has been approved by a resolution of each House of Parliament) subject to annulment in pursuance of a resolution of either House of Parliament.
Textual Amendments
F1Words in Sch. 8 para. 18(1) inserted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 79(5)(a) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
F2Sch. 8 para. 18(3A) inserted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 79(5)(b) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
Commencement Information
I1This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))