Paragraph 17 AuditI1

England and Wales Not yet in force

(1)

This paragraph applies in relation to each statement of accounts submitted to the Auditor General for Wales by the Authority under paragraph 16(3)(b).

(2)

The Auditor General for Wales must—

(a)

examine, certify and report on the statement of accounts;

(b)

provide a copy of the certified statement of accounts and the report to the Authority.

(3)

The Auditor General for Wales must, before the end of the period of 4 months beginning with the day on which the statement of accounts is submitted (“the 4-month period”), lay before Senedd Cymru—

(a)

a copy of the certified statement of accounts and the report, or

(b)

if it is not reasonably practicable to comply with paragraph (a), a statement to that effect, which must include reasons as to why this is the case.

(4)

Where a statement has been laid under sub-paragraph (3)(b), the Auditor General must lay a copy of the certified statement of accounts and the report before Senedd Cymru as soon as is reasonably practicable after the end of the 4-month period.

(5)

In complying with sub-paragraph (2), the Auditor General for Wales must examine and report on whether, in the opinion of the Auditor General, the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it.

Annotations

Commencement

I1: Sch. 1 para. 17 in force at 1.4.2027, see s. 92(2)