23General provision relating to feesE+W
This section has no associated Explanatory Notes
(1)Fees and other sums received by the Auditor General must be paid to the WAO.
(2)The WAO may charge a fee in relation to the audit of a person's accounts or statement of accounts by the Auditor General.
(3)The WAO may charge a fee in relation to—
(a)an examination, certification or report under paragraph 18(3) of Schedule 8 to the Government of Wales Act 2006 (certain examinations into the economy etc with which a person has used resources);
(b)an examination under section 145 of the Government of Wales Act 1998 (examinations into the use of resources) or a study under section 145A of that Act (studies for improving economy etc in services), where undertaken at a person's request;
[(ba)an examination, certification or report under section 31 of the Tax Collection and Management (Wales) Act 2016 in respect of the Welsh Revenue Authority's Tax Statement;]
(c)an examination or study undertaken by the Auditor General at a person's request under section 46(4) of the Environment Act 1995;
[(ca)an examination under section 15 of the Well-being of Future Generations (Wales) Act 2015 (anaw 2) (examinations of public bodies for the purposes of assessing the extent to which a body has acted in accordance with the sustainable development principle);]
(d)any services provided or functions exercised under section 19.
(4)The WAO must charge a fee in relation to—
(a)the provision of services to a body under paragraph 20 of Schedule 8 to the Government of Wales Act 2006 (certification of claims, returns etc at the request of a body);
(b)a study at the request of an educational body under section 145B of the Government of Wales Act 1998.
(5)Fees under this section—
(a)may only be charged in accordance with a scheme prepared by the WAO under section 24;
(b)may not exceed the full cost of exercising the function to which the fee relates;
(c)are payable to the WAO by the person to whom the function being exercised relates.
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