{
  "url": "https://openlegislation.uk/government-of-wales-act-2006/section-144",
  "json_url": "https://openlegislation.uk/government-of-wales-act-2006/section-144.json",
  "legislation": "ukpga/2006/32",
  "legislation_title": "Government of Wales Act 2006",
  "legislation_url": "https://openlegislation.uk/government-of-wales-act-2006",
  "path": "section/144",
  "kind": "section",
  "number": "144",
  "heading": "Publication of accounts and audit reports etc.",
  "text": "(1) The Senedd must publish a document to which this subsection applies as soon after the document is laid before the Senedd as is reasonably practicable.\n(2) The documents to which subsection (1) applies are—\n(a) any accounts, statement of accounts or report laid before the Senedd by the Auditor General,\n(b) any accounts or report laid before the Senedd by the auditor appointed under paragraph 34 of Schedule 1 to the Public Audit (Wales) Act 2013, and\n(c) any report ... laid before the Senedd by the Audit Committee under section 143(1) ....\n(d) any estimate of income and expenses of the Wales Audit Office laid before the Senedd under section 20(1) of the Public Audit (Wales) Act 2013 (including any modifications made to that estimate under section 20(4) of that Act),\n(e) any scheme for charging fees laid before the Senedd by the Wales Audit Office under section 24(4)(c) of the Public Audit (Wales) Act 2013,\n(f) any annual plan laid before the Senedd by the Auditor General and the chair of the Wales Audit Office under section 26 of the Public Audit (Wales) Act 2013,\n(g) any report laid before the Senedd under paragraph 3(6) of Schedule 2 to the Public Audit (Wales) Act 2013 (reports on the exercise of the functions of the Auditor General and the Wales Audit Office).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 144(2)(b) substituted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 76(2) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 144(2)(c) omitted (1.4.2014) by virtue of Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 76(3) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "S. 144(2)(d)-(g) inserted (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 4 para. 76(4) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "This provision in force immediately after \"the 2007 election\" by s. 161(1) (subject to s. 161(4)(5))"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/32/section/144",
    "retrieved_at": "2026-10-29T09:14:12.769607+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}