Government of Wales Act 1998 (c. 38)

Part IV U.K. Assembly finance

Commencement Information

I1 Part IV partly in force: Ss. 80-103 in force at 1.12.1998 by S.I. 1998/2789, art. 2

The Auditor General for Wales U.K.

[F1 96C Ancillary powers of Auditor General U.K.

(1) Arrangements may be made between the Auditor General for Wales and a relevant authority—

(a) for any function of that authority to be exercised by, or by a member of the staff of, the Auditor General for Wales, or

(b) for administrative, professional or technical services to be provided by him to that authority or by that authority to him.

(2) Any arrangements under subsection (1)(a) for the exercise of any function of a relevant authority do not affect the responsibility of the relevant authority on whose behalf the function is exercised.

(3) The Auditor General for Wales and—

(a) a relevant authority,

(b) a qualified auditor, or

(c) an accountancy body,

may make arrangements to co-operate with, and give assistance to, each other if each considers that to do so would facilitate, or be conducive to, the exercise of his or its own functions.

(4) The Auditor General for Wales may make arrangements under this section on such terms and conditions, including conditions as to payment, as he thinks fit.

(5) In this section—

• “accountancy body” means—

  (a)

  a body which is a recognised supervisory body for the purposes of Part 2 of the Companies Act 1989, or

  (b)

  a body of accountants, established in the United Kingdom or another EEA State, which is for the time being approved by the Assembly for the purposes of this section;

• “EEA State” means any State which is a Contracting Party to the Agreement on the European Economic Area signed at Oporto on 2nd May 1992, as adjusted by the Protocol signed at Brussels on 17th March 1993;

• “qualified auditor” means a person eligible to be appointed as an auditor under section 14 of the Public Audit (Wales) Act 2004 (auditors appointed in respect of local government bodies in Wales); and

• “relevant authority” means any government department, any local or other public authority or the holder of any public office.]

Textual Amendments

F1 Ss. 96A-96C inserted (1.4.2005) by Public Audit (Wales) Act 2004 (c. 23), ss. 2, 73; S.I. 2005/558, art. 2, Sch. 1