Government of Wales Act 1998

95 Access to documents by Auditor General

(1) For the purposes of his examination of any auditable accounts, the Auditor General for Wales—

(a) shall have a right of access at all reasonable times to all the documents relating to the accounts of any relevant person,

(b) shall be entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which he reasonably thinks necessary for those purposes, and

(c) may require any relevant person to furnish him at times specified by him with accounts of such of that relevant person’s transactions as he may specify.

(2) In subsection (1) “relevant person”, in relation to any auditable accounts, means—

(a) the person by whom they are prepared, and

(b) in the case of any accounts which the Assembly is directed to prepare under section 97, any person to whose financial affairs and transactions the auditable accounts are to relate by virtue of directions under subsection (2) of that section.

(3) In this section “auditable accounts” means any accounts or statement of accounts falling to be examined by the Auditor General for Wales in accordance with any provision made by or by virtue of this or any other Act.

(4) For the purpose of carrying out, in accordance with any provision made by or by virtue of this or any other Act, examinations into the economy, efficiency and effectiveness with which any person has used his resources in discharging his functions, the Auditor General for Wales—

(a) shall have a right of access at all reasonable times to all such documents in the custody or under the control of that person as he may reasonably require for that purpose, and

(b) shall be entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which he reasonably thinks necessary for that purpose.