Public Audit (Wales) Act 2004

10 Accounting officer

After section 94 of the Government of Wales Act 1998 (c. 38) insert—

“94A Accounting officer

(1) The accounting officer for the Wales Audit Office is the Auditor General for Wales.

(2) But where—

(a) the Auditor General for Wales is incapable of discharging his responsibilities as accounting officer, or

(b) the office of Auditor General for Wales is vacant,

the Audit Committee may designate a member of the staff of the Auditor General for Wales to be the accounting officer for so long as paragraph (a) or (b) applies.

(3) The accounting officer for the Wales Audit Office has, in relation to the accounts of the Auditor General for Wales and the finances of the Wales Audit Office, the responsibilities which are from time to time specified by the Audit Committee.

(4) In this section references to responsibilities include in particular—

(a) responsibilities in relation to the signing of accounts,

(b) responsibilities for the propriety and regularity of the finances of the Wales Audit Office, and

(c) responsibilities for the economy, efficiency and effectiveness with which the resources of the Wales Audit Office are used.

(5) The responsibilities which may be specified under this section include responsibilities owed to—

(a) the Audit Committee, or

(b) the House of Commons or its Committee of Public Accounts.

(6) If requested to do so by the House of Commons Committee of Public Accounts, the Audit Committee may—

(a) on behalf of the Committee of Public Accounts take evidence from the accounting officer for the Wales Audit Office, and

(b) report to the Committee of Public Accounts and transmit to that Committee any evidence so taken.

(7) In this section “the Wales Audit Office” means the Auditor General for Wales and the members of his staff.”