Part 5Transparency of government financial reporting to Parliament
I144Corresponding provision in relation to Wales
1
Part 5 of the Government of Wales Act 2006 (finance) is amended as follows.
2
After section 126 insert—
126AInclusion in Budget motions of resources used by designated bodies
1
A Budget motion for a financial year may include information relating to resources expected to be used by any body that is a designated body in relation to a relevant person.
2
For the purposes of this section a body is a “designated” body in relation to a relevant person if—
a
it is designated in relation to the relevant person by an order made by the Welsh Ministers, or
b
it falls within a description of body designated in relation to the relevant person by such an order.
3
A body, or a description of body, may be designated in relation to a relevant person for a particular financial year or generally.
4
If the Welsh Ministers expect the use of resources by a body in a financial year to involve payments out of a relevant Consolidated Fund to or for the benefit of the body, they may not make an order under which the body would be a designated body for the year unless the Treasury have consented to the making of the order.
5
“A relevant Consolidated Fund” means—
a
the Consolidated Fund of the United Kingdom,
b
the Scottish Consolidated Fund, or
c
the Consolidated Fund of Northern Ireland.
6
The Welsh Ministers must, where they think it appropriate, consult the Treasury before designating a body or a description of body.
7
In determining for any purpose whether a body has a particular relationship with a relevant person (for example, whether it is controlled by, or otherwise dependent on, the person), the following must be disregarded—
a
the fact that the provisions of a Budget motion relating to the relevant person in respect of a financial year include information relating to the body, and
b
the fact that the relevant person's accounts for a financial year prepared under this or any other Act include information relating to the body.
8
An order under subsection (2) is to be made by statutory instrument.
9
A statutory instrument containing an order under that subsection is subject to annulment in pursuance of a resolution of the National Assembly for Wales.
10
But subsection (9) does not apply if a draft of the statutory instrument containing the order has been laid before, and approved by a resolution of, the National Assembly for Wales.
3
Schedule 8 (Auditor General for Wales) is amended as follows.
4
In paragraph 13 (accounts of Auditor General), after sub-paragraph (1) insert—
1A
The directions which the Treasury may give under sub-paragraph (1) include directions to prepare accounts relating to financial affairs and transactions of persons other than the Auditor General.
5
In paragraph 15 (audit of accounts of Auditor General)—
a
in sub-paragraph (5)(b)—
i
for “the Auditor General”, in the first place, substitute “
a relevant person
”
; and
ii
for “the Auditor General”, in the second place, substitute “
the relevant person
”
; and
b
after sub-paragraph (5) insert—
5A
In sub-paragraph (5)(b) “relevant person” means—
a
the Auditor General, or
b
any person to whose financial affairs and transactions the accounts are to relate by virtue of paragraph 13(1A).
6
In paragraph 17(8) (access of Auditor General to documents), after paragraph (b) insert—
ba
in a case within that paragraph relating to any accounts which the Public Services Ombudsman for Wales is directed to prepare under paragraph 16 of Schedule 1 to the Public Services Ombudsman (Wales) Act 2005, the Ombudsman and any person to whose financial affairs and transactions the accounts are to relate by virtue of sub-paragraph (1A) of that paragraph,
7
In paragraph 16 of Schedule 1 to the Public Services Ombudsman (Wales) Act 2005 (accounts), after sub-paragraph (1) insert—
1A
The directions which the Treasury may give under sub-paragraph (1)(b) include directions to prepare accounts relating to financial affairs and transactions of persons other than the Ombudsman.