(1)The Comptroller and Auditor General may carry out examinations into the payments into and out of the Welsh Consolidated Fund.
(2)The Comptroller and Auditor General may report the results of any examination carried out under subsection (1) to the House of Commons.
(3)If a report is made under subsection (2), the Comptroller and Auditor General must at the same time lay a report of the results of the examination before the Assembly.
(4)For the purpose of enabling examinations under subsection (1) to be carried out the Comptroller and Auditor General—
(a)has a right of access at all reasonable times to all such documents in the custody or under the control of any of the persons mentioned in subsection (5) as the Comptroller and Auditor General may reasonably require for that purpose, and
(b)is entitled to require from any person holding or accountable for any of those documents any assistance, information or explanation which the Comptroller and Auditor General reasonably thinks necessary for that purpose.
(5)The persons referred to in subsection (4) are—
(a)the Welsh Ministers and the Counsel General,
(b)the Assembly Commission,
(c)any other person audited by the Auditor General other than a Welsh NHS body (within the meaning given in section 60 of the Public Audit (Wales) Act 2004 (c. 23)), and
(d)the Auditor General.
(6)Before carrying out an examination under subsection (1) or acting in reliance on subsection (4) the Comptroller and Auditor General must—
(a)consult the Auditor General, and
(b)take into account any relevant work done or being done by the Auditor General.
Commencement Information
I1This provision in force immediately after "the 2007 election" by s. 161(1) (subject to s. 161(4)(5))