Government of Wales Act 1998

99 Accounts of Assembly subsidiaries etc

(1) For the purposes of his examination of any accounts of the Assembly, 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 Assembly subsidiary (whether or not the accounts of the Assembly being examined relate to the financial affairs and transactions of the subsidiary),

(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 Assembly subsidiary to furnish him at times specified by him with accounts of such of the subsidiary’s transactions as he may specify.

(2) The Treasury may, by directions given to an Assembly subsidiary, require the subsidiary to include in any accounts which the subsidiary prepares (under, for example, the law relating to companies or charities) such additional information as may be specified in the directions.

(3) Including information in any accounts in compliance with such directions shall not be treated as a breach of any provision which prohibits, or does not authorise, the inclusion in the accounts of that information.

(4) In this section “Assembly subsidiary” means—

(a) any body corporate or other undertaking (as defined in section 259(1) of the [1985 c. 6.] Companies Act 1985) of which the Assembly is a parent undertaking (within the meaning of section 258 of that Act),

(b) any trust of which the Assembly is a settlor, or

(c) any charitable institution of which the Assembly is a founder but which is neither a body corporate nor a trust.