Public Audit (Wales) Act 2004

Funding of Auditor General

6 Expenses and accounts

(1) Section 93 of the Government of Wales Act 1998 (c. 38) (expenses, fees and accounts) is amended as follows.

(2) In subsection (1) after “him” insert “or met by virtue of subsection (2A)”.

(3) After subsection (2) insert—

“(2A) The Auditor General for Wales may borrow sums in sterling by way of overdraft or otherwise for the purpose of meeting a temporary excess of expenditure over sums otherwise available to meet that expenditure.”

(4) After subsection (6) insert—

“(6A) Nothing in subsection (5) or (6) authorises the Audit Committee—

(a) to examine that part of any estimate which relates to estimated income or expenditure of the office of the Auditor General for Wales relating to Part 2 of the Public Audit (Wales) Act 2004 (local government bodies in Wales), or

(b) to lay an estimate before the Assembly with modifications relating to such estimated income or expenditure.”

7 Fees

After section 93 of the Government of Wales Act 1998 (the title to which becomes “Expenses and accounts”) insert—

“93A Fees

(1) The Auditor General for Wales may charge a fee for auditing a person’s accounts.

(2) Where the Auditor General for Wales—

(a) provides services under section 96(3)(b) by carrying out an examination in relation to a person, or

(b) at the request of any person other than the Assembly, provides services under section 145A,

the Auditor General for Wales may charge that person a fee not exceeding the full cost of providing those services.

(3) Where the Auditor General for Wales—

(a) provides services to a body under section 96B, or

(b) provides services at the request of a body under section 145B of this Act or section 44 of the Public Audit (Wales) Act 2004 (studies at request of local government bodies in Wales),

the Auditor General for Wales must charge that body a fee which covers the full cost of providing those services.

(4) For the purposes of this section “body” includes a local government body in Wales (within the meaning given in section 12(1) of the Public Audit (Wales) Act 2004).”