Part 5Finance
Financial accountability of F3Senedd Commission
137I1F3Senedd Commission's accounts
1
The F3Senedd Commission must, for each financial year, prepare accounts in accordance with directions given to it by the Treasury.
2
The directions which the Treasury may give under subsection (1) include directions to prepare accounts relating to financial affairs and transactions of persons other than the F3Senedd Commission.
3
The directions which the Treasury may give under subsection (1) include, in particular, directions as to—
a
the financial affairs and transactions to which the accounts are to relate,
b
the information to be contained in the accounts and the manner in which it is to be presented,
c
the methods and principles in accordance with which the accounts are to be prepared, and
d
the additional information (if any) that is to accompany the accounts.
4
5
The Auditor General must—
a
examine and certify any accounts submitted under this section, and
b
no later than four months after the accounts are submitted, lay before the F3Senedd a copy of them as certified by the Auditor General together with the Auditor General's report on them.
6
In examining accounts submitted under this section the Auditor General must, in particular, be satisfied—
a
that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it, and
b
that money received by the F3Senedd Commission for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.
138I2Accounting officers for F3Senedd Commission
1
For the purposes of this Act the principal accounting officer for the F3Senedd Commission is the Clerk.
2
But the Treasury may designate another member of the staff of the F3Senedd to be the principal accounting officer for the F3Senedd Commission if and for so long as—
a
the Clerk is incapable of discharging the responsibilities of the principal accounting officer for the F3Senedd Commission, or
b
the office of Clerk is vacant.
3
The principal accounting officer for the F3Senedd Commission has—
a
in relation to the F3Senedd Commission's accounts and finances, and
b
in relation to the performance by persons designated as accounting officers in pursuance of any provision of this Act of their responsibilities as accounting officers,
the responsibilities which are from time to time specified by the Treasury.
4
5
An additional accounting officer has, in relation to such of the F3Senedd Commission's accounts and finances as may be specified by the principal accounting officer for the F3Senedd Commission, the responsibilities which are from time to time specified by the principal accounting officer for the F3Senedd Commission.
139I3Accounts of subsidiaries of F3Senedd Commission
1
For the purposes of the examination by the Auditor General of any accounts of the F3Senedd Commission the Auditor General—
a
b
is entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which the Auditor General reasonably thinks necessary for those purposes, and
c
may require any subsidiary of the F3Senedd Commission to provide the Auditor General at times specified by the Auditor General with accounts of such of the subsidiary's transactions as the Auditor General may specify.
2
The Treasury may, by directions given to a subsidiary of the F3Senedd Commission, 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
The inclusion of information in any accounts in compliance with such directions does not constitute a breach of any provision which prohibits, or does not authorise, the inclusion in the accounts of that information.
4
In this section “subsidiary of the F3Senedd Commission” means—
a
any body corporate or other undertaking in relation to which the F3Senedd Commission is a parent undertaking,
b
any trust of which the F3Senedd Commission is settlor, or
c
any charitable institution of which the F3Senedd Commission is founder but which is neither a body corporate nor a trust.
5
140I4Examinations into F3Senedd Commission's use of resources
1
The Auditor General may carry out examinations into the economy, efficiency and effectiveness with which the F3Senedd Commission has used its resources in discharging its functions.
2
Subsection (1) does not entitle the Auditor General to question the merits of the policy objectives of the F3Senedd Commission.
3
In determining how to exercise functions under this section the Auditor General must take into account the views of the Audit Committee as to the examinations to be carried out under this section.
4
The Auditor General may lay before the F3Senedd a report of the results of any examination carried out under this section.
Words in Act substituted (6.5.2020) by Senedd and Elections (Wales) Act 2020 (anaw 1), s. 42(2), Sch. 1 para. 2(19) (with Sch. 1 para. 2(11)-(14))