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Public Audit (Wales) Act 2004
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- UK Public General Acts
- 2004 c. 23
- Part 3
- Section 61
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61Audit of Welsh NHS bodiesE+W
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(1)The accounts prepared by a Welsh NHS body under [F1paragraph 4(2) of Schedule 12B to the National Health Service Act 1977 (preparation of annual accounts of Welsh NHS bodies)] for a financial year must be submitted by that body to the Auditor General for Wales no later than five months after the end of that year.
(2)The Auditor General for Wales must—
(a)examine and certify any accounts submitted to him under this section, and
(b)no later than four months after the accounts are submitted to him, lay before [F2the National Assembly for Wales] a copy of them as certified by him together with his report on them.
(3)In examining any accounts submitted to him under this section, the Auditor General for Wales must, in particular, satisfy himself—
(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 the body to which the accounts relate has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.
Textual Amendments
F1Words in s. 61(1) substituted (1.2.2007) by Health Act 2006 (c. 28), ss. 80, 83, Sch. 8 para. 62; S.I. 2007/204, art. 4(b)
F2Words in s. 61(2)(b) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 60 (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)
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