(1) The Secretary of State must for each financial year prepare accounts in such form and manner as the Treasury may direct of—
(a) loans made by the Secretary of State under section 121 or treated as made by paragraph 11(6) of Schedule 3 or paragraph 44(6) of Schedule 11, and
(b) repayments and payments of interest made to the Secretary of State in respect of those loans.
(2) The Secretary of State must send accounts under subsection (1) relating to a financial year to the Comptroller and Auditor General no later than five months after the end of the financial year.
(3) The Comptroller and Auditor General must—
(a) examine, certify and report on accounts sent under subsection (2), and
(b) lay copies of the accounts, together with the report prepared under paragraph (a), before each House of Parliament.
(1) A sum may only be paid out of the Welsh Consolidated Fund if—
(a) it has been charged on that Fund by any enactment, or
(b) its payment out is authorised or deemed to be authorised by a Budget resolution of the Senedd (see sections 125 to 128) for or in connection with either of the purposes mentioned in subsection (2),
and an approval to draw the payment of the sum out of the Welsh Consolidated Fund is granted by the Auditor General (see section 129).
(2) Those purposes are—
(a) meeting expenditure of a relevant person, and
(b) meeting expenditure payable pursuant to a relevant enactment.
(3) For the purposes of this section and sections 125 to 128 the relevant persons are—
(a) the Welsh Ministers, the First Minister and the Counsel General,
(b) the Senedd Commission,
(c) the Wales Audit Office, and
(d) the Public Services Ombudsman for Wales.
(4) For the purposes of this section and sections 125 to 128 a relevant enactment is an enactment which provides for payment out of the Welsh Consolidated Fund.
(4A) A sum paid out of the Welsh Consolidated Fund may not be applied for any purpose other than that for which it was charged or (as the case may be) paid out.
(5) This section does not apply to sums paid out of the Welsh Consolidated Fund by virtue of section 130.
(6) Any enactment which—
(a) charges the payment of sums on the Consolidated Fund or requires or authorises the payment of any sum from the Consolidated Fund, or
(b) requires or authorises the payment of sums out of money provided by Parliament,
does not have effect if the sums are payable by any of the relevant persons.
(1) For each financial year there is to be moved in the Senedd a motion (referred to in this Act as an “annual Budget motion”) for the purpose of authorising—
(a) the amount of resources which may be used in the financial year by the relevant persons, or pursuant to a relevant enactment, for the services and purposes specified in the motion,
(b) the amount of resources accruing to the relevant persons in the financial year which may be retained by them to be used for the services and purposes so specified (rather than being paid into the Welsh Consolidated Fund), and
(c) the amount which may be paid out of the Welsh Consolidated Fund in the financial year to the relevant persons, or for use pursuant to a relevant enactment, for the services and purposes so specified.
(2) An annual Budget motion may only be moved by the First Minister or a Welsh Minister appointed under section 48.
(3) An annual Budget motion must be accompanied by a written statement made by the Welsh Ministers showing—
(a) the total amount of the payments which they estimate will be made for the financial year under section 118(1),
(b) the total amount of the payments which they estimate will be made to the Welsh Ministers, the First Minister or the Counsel General for the financial year by Ministers of the Crown and government departments, and
(c) the total amount of the payments which they estimate will be made to the Welsh Ministers, the First Minister or the Counsel General for the financial year otherwise than by a Minister of the Crown or government department.
(4) In this Act a reference to the use of resources is a reference to their expenditure, consumption or reduction in value.
(1) For any financial year there may be moved in the Senedd one or more motions (referred to in this Act as a “supplementary Budget motion”) for either or both of the purposes specified in subsections (2) and (3).
(2) A supplementary Budget motion may approve a variation in any one or more of the following—
(a) the amount of resources authorised to be used in the financial year by a relevant person, or pursuant to a relevant enactment, for any service or purpose,
(b) the amount of resources accruing to a relevant person in the financial year and authorised to be retained by that person to be used for any service or purpose, and
(c) the amount authorised to be paid out of the Welsh Consolidated Fund in the financial year to a relevant person, or for use pursuant to a relevant enactment, for any service or purpose.
(3) A supplementary Budget motion may authorise any one or more of the following—
(a) the amount of resources which may be used in the financial year by a relevant person, or pursuant to a relevant enactment, for a service or purpose specified in the motion,
(b) the amount of resources accruing to a relevant person in the financial year which may be retained by that person to be used for a service or purpose so specified, and
(c) the amount which may be paid out of the Welsh Consolidated Fund in the financial year to a relevant person, or for use pursuant to a relevant enactment, for a service or purpose so specified.
(4) A supplementary Budget motion for any financial year may be expressed to have effect from a time before it is made; but that time may not be earlier than—
(a) the date on which the last supplementary Budget motion for the financial year was passed, or
(b) (if none has) the date on which the annual Budget motion for the financial year was passed.
(5) A supplementary Budget motion may only be moved by the First Minister or a Welsh Minister appointed under section 48.
126A Inclusion 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 Senedd.
(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 Senedd.
(1) If a Budget resolution for a financial year is not passed before the beginning of the financial year, the following are deemed to have been authorised by a Budget resolution of the Senedd for that year—
(a) the use in the year for any service or purpose of the relevant percentage of the amount of the resources authorised to be used in the preceding financial year for the service or purpose,
(b) the retention in the year for use for any service or purpose of the relevant percentage of the amount of the resources authorised to be retained in the previous financial year for use for the service or purpose, and
(c) the payment out of the Welsh Consolidated Fund in the year for any service or purpose of the relevant percentage of the amount authorised to be paid out of the Fund in the previous financial year for the service or purpose.
(2) “The relevant percentage” is—
(a) where a Budget resolution for the financial year is not passed before the end of July in the financial year, 95%, and
(b) otherwise, 75%.
(1) This section applies where it is proposed—
(a) that resources be used in any financial year by any of the relevant persons, or pursuant to a relevant enactment, otherwise than as authorised by virtue of sections 125 to 127, or
(b) that amounts be paid out of the Welsh Consolidated Fund in the year to the relevant persons, or for use pursuant to a relevant enactment, otherwise than as authorised by virtue of those sections.
(2) The resources may be so used, or the amounts may be so issued, only with the authority of the Welsh Ministers.
(3) The Welsh Ministers may authorise the use of resources, or the payment of amounts, only if they consider that—
(a) the use of the resources, or the payment of the amounts, is necessary in the public interest, and
(b) it is not reasonably practicable, for reasons of urgency, for a motion to be moved under section 125 or 126 to authorise the use of the resources or the payment of the amounts.
(4) The aggregate amount of resources which the Welsh Ministers may at any time authorise to be used under this section by any person, or pursuant to any enactment, in any financial year must not exceed 0.5% of—
(a) the aggregate amount of the resources which, at the time, have been authorised by virtue of sections 125 and 126 to be used by that person, or pursuant to that enactment, in that financial year, or
(b) (if none have) the aggregate amount of the resources which were so authorised to be used by that person, or pursuant to that enactment, in the immediately preceding financial year.
(5) The aggregate amount which the Welsh Ministers may at any time authorise to be paid out of the Welsh Consolidated Fund under this section to any person, or for use pursuant to any enactment, in any financial year must not exceed 0.5% of—
(a) the aggregate of the amounts which, at the time, have been authorised by virtue of sections 125 and 126 to be paid to that person, or for use pursuant to that enactment, in that financial year, or
(b) (if none have) the aggregate of the amounts which were so authorised to be paid to that person, or for use pursuant to that enactment, in the immediately preceding financial year.
(6) The use of resources, or the payment of amounts, authorised by the Welsh Ministers in accordance with this section is deemed to have been authorised by a Budget resolution of the Senedd .
(7) Where the Welsh Ministers authorise the use of resources or the payment of amounts under this section, they must, as soon as possible, lay before the Senedd a report setting out—
(a) the resources authorised to be used or the amounts authorised to be paid,
(b) the services or purposes for which the resources were authorised to be used, or the amounts were authorised to be paid, and
(c) why they considered it to be necessary to authorise the use of the resources, or the payment of the amounts, under this section.
(1) The Auditor General must grant approvals to draw payments out of the Welsh Consolidated Fund from time to time at the request of the Welsh Ministers.
(2) An approval to draw may only be granted if, in the Auditor General's opinion, the proposed payment out of the Welsh Consolidated Fund would comply with section 124.
(3) A request for the grant of an approval to draw is to be made in any manner which the Welsh Ministers, with the approval of the Auditor General, decide to adopt.
(4) Where an approval to draw is granted the Paymaster General must make the funds available to the Welsh Ministers, the First Minister, the Counsel General, the Senedd Commission, the Wales Audit Office or the Public Services Ombudsman for Wales (as appropriate).
(5) The Paymaster General must make available to—
(a) the Auditor General, and
(b) the principal accounting officer for the Welsh Ministers,
a daily statement regarding all the issues made out of the Welsh Consolidated Fund in respect of sums charged on that Fund and other payments out of it.
(6) For the purposes of this Act the principal accounting officer for the Welsh Ministers is the Permanent Secretary to the Welsh ... Government.
(7) But the Treasury may designate another member of the staff of the Welsh ... Government to be the principal accounting officer for the Welsh Ministers if and for so long as—
(a) the Permanent Secretary to the Welsh ... Government is incapable of discharging the responsibilities of principal accounting officer for the Welsh Ministers, or
(b) the office of Permanent Secretary to the Welsh ... Government is vacant.
(8) In this section “Permanent Secretary to the Welsh ... Government” means the person appointed in accordance with section 52 to be the head of the staff of the Welsh ... Government (whether or not that person is known by the title of Permanent Secretary to the Welsh ... Government).
Where a sum is paid into the Welsh Consolidated Fund which should not or need not have been paid into the Fund, the Auditor General may grant an approval to draw a payment equal to the amount of that sum out of the Fund.
(1) Welsh legislation must provide—
(a) for proper accounts to be prepared by the First Minister, the Welsh Ministers, the Counsel General, the Senedd Commission and by other persons to whom sums are paid out of the Welsh Consolidated Fund, of their expenditure and receipts,
(b) for the Welsh Ministers to prepare an account of payments into and out of the Fund,
(c) for the Auditor General for Wales to exercise, or ensure the exercise by other persons of, the functions mentioned in subsection (2),
(d) for access by persons exercising those functions to such documents as they may reasonably require,
(e) for members of the staff of the Welsh Government and Senedd Commission designated for the purpose to be answerable to the Senedd in respect of the expenditure and receipts of each part of the Welsh Government or Senedd Commission, and
(f) for the publication of Senedd accounts and of reports on such accounts and for the laying of such accounts and reports before the Senedd .
(2) The functions referred to in subsection (1)(c) are—
(a) issuing credits for the payment of sums out of the Fund;
(b) examining Senedd accounts (which includes determining whether sums paid out of the Fund have been paid out and applied in accordance with section 124), and certifying and reporting on them;
(c) carrying out examinations into the economy, efficiency and effectiveness with which the First Minister, the Welsh Ministers, the Counsel General, the Senedd Commission and other persons to whom sums are paid out of the Welsh Consolidated Fund have used their resources in discharging their functions.
(3) Standing orders must provide for the consideration by the Senedd of accounts and reports laid before it in pursuance of subsection (1)(f).
(4) Welsh legislation may make further provision for the purpose of ensuring that devolved Welsh authorities that receive sums derived from the Fund are accountable.
That provision may, in particular, include provision for a devolved Welsh authority to which subsection (1)(a) does not apply to be accountable for its expenditure and receipts in respect of functions for which it receives sums derived from the Fund.
(5) Persons (other than the Auditor General for Wales) charged with the exercise of any function mentioned in subsection (2) or other like function conferred by Welsh legislation are not subject, in the exercise of that or any ancillary function, to the direction or control of any member of the Welsh Government or of the Senedd .
(6) Subsection (2)(b) does not apply to accounts prepared by the Auditor General for Wales.
(7) This section does not require Welsh legislation to impose any requirement that is imposed by any other legislation.
(8) In this section—
“" Senedd accounts”” means any accounts prepared in pursuance of subsection (1)(a) or (b);
“"Welsh legislation”” means provision made by or under an Act of the Senedd , and “"other legislation”” means provision made by any other enactment.
(1) The Welsh Ministers must, for each financial year, prepare accounts in accordance with directions given to them by the Treasury.
(2) The accounts must include details of the financial affairs and transactions of the Counsel General.
(3) 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 Welsh Ministers.
(4) 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.
(5) Any accounts which the Welsh Ministers are directed under this section to prepare for any financial year must be submitted by the Welsh Ministers to the Auditor General no later than 30th November in the following financial year.
(6) 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 Senedd a copy of them as certified by the Auditor General together with the Auditor General's report on them.
(7) 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 for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.
(8) Where—
(a) by virtue of any enactment other than this section the Welsh Ministers are under an obligation to prepare accounts dealing with any matters, and
(b) it appears to the Treasury that those matters fall to be dealt with in accounts directed to be prepared under this section,
the Treasury may relieve the Welsh Ministers of that obligation for or in respect of such periods as the Treasury may direct.
(1) The Welsh Ministers must, for each financial year, prepare an account of the payments into and out of the Welsh Consolidated Fund.
(2) The account must be prepared in accordance with directions given to the Welsh Ministers by the Treasury.
(3) The directions which the Treasury may give under subsection (2) include, in particular, directions as to—
(a) the information to be contained in the account and the manner in which it is to be presented,
(b) the methods and principles in accordance with which the account is to be prepared, and
(c) the additional information (if any) that is to accompany the account.
(4) Any account which the Welsh Ministers are directed under this section to prepare for any financial year must be submitted by the Welsh Ministers to the Auditor General no later than 30th November in the following financial year.
(5) The Auditor General must—
(a) examine and certify any account submitted under this section, and
(b) no later than four months after the account is submitted, lay before the Senedd a copy of it as certified by the Auditor General together with the Auditor General's report on it.
(6) In examining an account submitted under this section the Auditor General must, in particular, be satisfied—
(a) that any payment out of the Welsh Consolidated Fund to which the account relates was paid out in compliance with section 124 or 130, and
(b) that money which is required to be paid into the Welsh Consolidated Fund has been paid into that Fund.
(1) The principal accounting officer for the Welsh Ministers has—
(a) in relation to the accounts of the Welsh Ministers and the finances of the Welsh Ministers and the Counsel General, 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.
(2) The principal accounting officer for the Welsh Ministers may designate other members of the staff of the Welsh ... Government as additional accounting officers.
(3) An additional accounting officer has, in relation to such of the accounts of the Welsh Ministers and the finances of the Welsh Ministers and the Counsel General as may be specified by the principal accounting officer for the Welsh Ministers, the responsibilities which are from time to time specified by the principal accounting officer for the Welsh Ministers.
(1) For the purposes of the examination by the Auditor General of any accounts of the Welsh Ministers the Auditor General—
(a) has a right of access at all reasonable times to every document relating to the accounts of any subsidiary of the Welsh Ministers (whether or not the accounts of the Welsh Ministers being examined relate to the financial affairs and transactions of the subsidiary),
(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 Welsh Ministers 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 Welsh Ministers, 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 Welsh Ministers” means—
(a) any body corporate or other undertaking in relation to which, if the Welsh Ministers were an undertaking, the Welsh Ministers would be a parent undertaking,
(b) any trust of which the Welsh Ministers are settlors, or
(c) any charitable institution of which the Welsh Ministers are founders but which is neither a body corporate nor a trust.
(5) For the purposes of subsection (4)(a)—
“undertaking” has the meaning given by section 1161(1) of the Companies Act 2006, and
“parent undertaking” is to be construed in accordance with section 1162 of that Act.
135 Examinations into Welsh Ministers' use of resources
(1) The Auditor General may carry out examinations into the economy, efficiency and effectiveness with which the Welsh Ministers and the Counsel General have used their resources in discharging their functions.
(2) Subsection (1) does not entitle the Auditor General to question the merits of the policy objectives of the Welsh Ministers or the Counsel General.
(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 Senedd a report of the results of any examination carried out under this section.
(1) The Senedd 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 Senedd 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) Any accounts which the Senedd Commission is directed under this section to prepare for any financial year must be submitted by the Senedd Commission to the Auditor General no later than 30th November in the following financial year.
(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 Senedd 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 Senedd Commission for a particular purpose or particular purposes has not been expended otherwise than for that purpose or those purposes.
(1) For the purposes of this Act the principal accounting officer for the Senedd Commission is the Clerk.
(2) But the Treasury may designate another member of the staff of the Senedd to be the principal accounting officer for the Senedd Commission if and for so long as—
(a) the Clerk is incapable of discharging the responsibilities of the principal accounting officer for the Senedd Commission, or
(b) the office of Clerk is vacant.
(3) The principal accounting officer for the Senedd Commission has—
(a) in relation to the Senedd 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) The principal accounting officer for the Senedd Commission may designate other members of the staff of the Senedd as additional accounting officers.
(5) An additional accounting officer has, in relation to such of the Senedd Commission's accounts and finances as may be specified by the principal accounting officer for the Senedd Commission, the responsibilities which are from time to time specified by the principal accounting officer for the Senedd Commission.
(1) For the purposes of the examination by the Auditor General of any accounts of the Senedd Commission the Auditor General—
(a) has a right of access at all reasonable times to every document relating to the accounts of any subsidiary of the Senedd Commission (whether or not the accounts of the Senedd Commission being examined relate to the financial affairs and transactions of the subsidiary),
(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 Senedd 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 Senedd 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 Senedd Commission” means—
(a) any body corporate or other undertaking in relation to which the Senedd Commission is a parent undertaking,
(b) any trust of which the Senedd Commission is settlor, or
(c) any charitable institution of which the Senedd Commission is founder but which is neither a body corporate nor a trust.
(5) For the purposes of subsection (4)(a)—
“undertaking” has the meaning given by section 1161(1) of the Companies Act 2006, and
“parent undertaking” is to be construed in accordance with section 1162 of that Act.
140 Examinations into Senedd Commission's use of resources
(1) The Auditor General may carry out examinations into the economy, efficiency and effectiveness with which the Senedd 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 Senedd 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 Senedd a report of the results of any examination carried out under this section.
(1) This section applies in respect of a financial year for which the Treasury make arrangements with the Welsh Ministers under section 10(8) of the Government Resources and Accounts Act 2000 (c. 20) (whole of government accounts: consolidation of Welsh accounts).
(2) The Welsh Ministers must prepare a set of accounts for the group of bodies which provide information to the Welsh Ministers in accordance with the arrangements under section 10(8).
(3) Accounts prepared under this section may include information referring wholly or partly to activities which—
(a) are not activities of bodies falling within subsection (2), but
(b) appear to the Welsh Ministers to be activities of a public nature.
(4) The accounts must contain such information in such form as the Treasury may direct.
(5) The Treasury must exercise the power under subsection (4) with a view to ensuring that the accounts—
(a) present a true and fair view, and
(b) conform to generally accepted accounting practice subject to such adaptations as are necessary in the context.
(6) For the purposes of subsection (5)(a) and (b) the Treasury must in particular—
(a) have regard to any relevant guidance issued by the Accounting Standards Board Limited or any other body prescribed for the purposes of section 464 of the Companies Act 2006(accounting standards) or to international accounting standards (as defined in section 474 of that Act), and
(b) require the accounts to include, subject to paragraph (a), a statement of financial performance, a statement of financial position and a cash flow statement.
(7) Any accounts which the Welsh Ministers are required to prepare under this section for any financial year must be submitted by the Welsh Ministers to the Auditor General no later than 30th November in the following financial year.
(8) But the Welsh Ministers may by order substitute another date for the date for the time being specified in subsection (7).
(9) No order may be made under subsection (7) unless the Welsh Ministers have consulted—
(a) the Treasury, and
(b) the Auditor General.
(10) A statutory instrument containing an order under subsection (7) is subject to annulment in pursuance of a resolution of the Senedd.
(1) The Auditor General must examine accounts submitted under section 141 with a view to being satisfied that they present a true and fair view.
(2) Where the Auditor General has conducted an examination of accounts under subsection (1), the Auditor General must—
(a) certify them and issue a report, and
(b) no later than four months after the accounts are submitted, lay before the Senedd a copy of them as certified by the Auditor General together with the Auditor General's report on them.
(3) A person who acts as auditor for the purposes of section 10(2)(c) or (8)(c) of the Government Resources and Accounts Act 2000 (c. 20) must give the Auditor General such information and explanations as the Auditor General may reasonably require for the purposes of this section.
(1) The Audit Committee may consider, and lay before the Senedd a report on, any accounts, statement of accounts or report laid before the Senedd by—
(a) the Auditor General, or
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) If requested to do so by the House of Commons Committee of Public Accounts, the Audit Committee may—
(a) on behalf of the Committee of Public Accounts take evidence from any of the persons mentioned in subsection (3), and
(b) report to the Committee of Public Accounts and transmit to that Committee any evidence so taken.
(3) The persons referred to in subsection (2)(a) are—
(a) the principal accounting officer for the Welsh Ministers,
(b) the principal accounting officer for the Senedd Commission, and
(c) additional accounting officers designated under section 133 or 138.
144 Publication of accounts and audit reports etc.
(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.
(2) The documents to which subsection (1) applies are—
(a) any accounts, statement of accounts or report laid before the Senedd by the Auditor General,
(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
(c) any report ... laid before the Senedd by the Audit Committee under section 143(1) ....
(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),
(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,
(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,
(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).
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) For provision about the Auditor General for Wales or Archwilydd Cyffredinol Cymru (referred to in this Act as “the Auditor General”) see Schedule 8 and the Public Audit (Wales) Act 2013.
(3) The Welsh Ministers must co-operate with the Auditor General where it seems to them appropriate to do so for the efficient and effective discharge of their functions in relation to Welsh NHS bodies.
(4) “Welsh NHS bodies” has the meaning given by section 60 of the Public Audit (Wales) Act 2004 (c. 23).
(1) Welsh public records are not public records for the purposes of the Public Records Act 1958 (c. 51).
(2) But that Act has effect in relation to Welsh public records (as if they were public records for the purpose of that Act) until an order under section 147 imposes a duty to preserve them on the Welsh Ministers (or a member of the staff of the Welsh ... Government).
(3) Subsection (2) applies to Welsh public records whether or not, apart from subsection (1), they would be public records for the purposes of the Public Records Act 1958.
(1) The Secretary of State may by order make provision—
(a) imposing or conferring on the Welsh Ministers (or a member of the staff of the Welsh ... Government) functions relating to Welsh public records (including, in particular, functions of preserving them and of making them available for inspection by the public), and
(b) imposing on persons responsible for Welsh public records duties relating to the selection of such records for permanent preservation, the safe-keeping of such records and their transfer to a place specified in, or appointed under, the order.
(2) An order under this section may (in particular) make in relation to Welsh public records provision analogous to that made by the Public Records Act 1958 (c. 51) in relation to records which are public records for the purposes of that Act.
(3) An order under this section may make such modifications of—
(a) any enactment (including any enactment comprised in or made under this Act) or prerogative instrument, or
(b) any other instrument or document,
as the Secretary of State considers appropriate in connection with the provision made by the order.
(4) An order under this section which imposes on the Welsh Ministers (or a member of the staff of the Welsh ... Government) a duty to preserve Welsh public records, or Welsh public records of a particular description, must include provision for the Secretary of State to make such arrangements as appear appropriate for the transfer of Welsh public records, or Welsh public records of that description, which are in—
(a) the Public Record Office, or
(b) a place of deposit appointed under the Public Records Act 1958,
to a place specified in, or appointed under, the order.
(5) No order is to be made under this section unless the Secretary of State has consulted the Welsh Ministers.
(6) No order under this section which contains provisions in the form of amendments or repeals of enactments contained in an Act is to be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, each House of Parliament.
(7) A statutory instrument containing an order under this section is (unless a draft of the statutory instrument has been approved by a resolution of each House of Parliament) subject to annulment in pursuance of a resolution of either House of Parliament.
(1) The following are Welsh public records—
(a) administrative and departmental records belonging to Her Majesty which are records of the Welsh ... Government,
(b) administrative and departmental records of the Auditor General,
(ba) administrative and departmental records belonging to Her Majesty which are records of or held by the Welsh Revenue Authority;
(c) administrative and departmental records belonging to Her Majesty which are records of or held in any government department which is wholly or mainly concerned with Welsh affairs,
(d) administrative and departmental records belonging to Her Majesty which are records of any office, commission or other body or establishment under Her Majesty's Government which is wholly or mainly concerned with Welsh affairs in a field or fields in which the Welsh Ministers have functions, or the First Minister or the Counsel General has functions,
(e) administrative and departmental records of the bodies and establishments specified in subsection (2) (but not records of health service hospitals in Wales which are of the descriptions excepted from being public records for the purposes of the Public Records Act 1958 (c. 51) in the case of health service hospitals in England), and
(f) any other description of records (other than records of the Senedd or the Senedd Commission or records of any court or tribunal or held in any department of the Senior Courts) which is specified by order made by the Secretary of State.
(2) The bodies and establishments referred to in subsection (1)(e) are—
(a) the Care Council for Wales,
(aa) the Commission for Tertiary Education and Research,
(aa) the Citizen Voice Body for Health and Social Care, Wales,
(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c) the Curriculum and Assessment Authority for Wales,
(ca) the Democracy and Boundary Commission Cymru,
(d) Family Practitioner Committees for localities in Wales,
(e) the Further Education Funding Council for Wales,
(f) the General Teaching Council for Wales,
(g) health service hospitals, within the meaning of the National Health Service (Wales) Act 2006, in Wales,
(h) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(i) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(j) the National Council for Education and Training for Wales,
(k) National Health Service Authorities for districts or localities in Wales, or for areas in or consisting of Wales, including National Health Service trusts all of whose hospitals, establishments and facilities are situated in Wales,
(ka) the Natural Resources Body for Wales,
(kb) the Office of Environmental Governance Wales,
(l) the Qualifications, Curriculum and Assessment Authority for Wales,
(la) Qualifications Wales,
(m) the Wales Centre for Health, and
(n) the Welsh Board of Health.
(3) An order under subsection (1)(f) may be made in relation to a description of records—
(a) which (immediately before the order is made) are public records for the purposes of the Public Records Act 1958, or
(b) which (at that time) are not public records for those purposes.
(4) No order under subsection (1)(f) may be made—
(a) in relation to records within paragraph (a) of subsection (3), unless the Secretary of State has consulted the Welsh Ministers, and
(b) in relation to records within paragraph (b) of that subsection, without the agreement of the Welsh Ministers.
(5) A statutory instrument containing an order under subsection (1)(f) is subject to annulment in pursuance of a resolution of either House of Parliament.
(6) In this section “records” includes—
(a) written records, and
(b) records conveying information by any other means.
(1) The Secretary of State must consult the Welsh Ministers before—
(a) establishing a renewable energy incentive scheme that applies in Wales, or
(b) amending such a scheme as it relates to Wales.
(2) Subsection (1) does not apply to amendments that appear to the Secretary of State to be minor or made only for technical or administrative reasons; and the Secretary of State is not to be taken to establish or amend a scheme by exercising a power under a scheme, other than a power that is exercisable subject to any parliamentary procedure.
(3) Subsection (1) does not require the Secretary of State to consult the Welsh Ministers about any levy in connection with a renewable energy incentive scheme.
(4) In this section a “"renewable energy incentive scheme”” means any scheme, whether statutory or otherwise, that provides an incentive to generate, or facilitate the generation of, electricity or heat from sources of energy other than fossil fuel or nuclear fuel. This includes provision made by or under the following so far as they relate to the generation of electricity or heat from sources of energy other than fossil fuel or nuclear fuel—
(a) sections 6 to 26 of the Energy Act 2013 (contracts for difference);
(b) sections 41 to 43 of the Energy Act 2008 (feed-in tariffs for small-scale generation of electricity);
(c) section 100 of that Act (renewable heat incentives);
(d) sections 32 to 32Z2 of the Electricity Act 1989 (renewables obligations or certificate purchase obligations).
(1) The Secretary of State may by order make such provision as the Secretary of State considers appropriate in consequence of—
(a) any provision made by an Assembly Measure or Act of the Senedd,
(b) any provision of subordinate legislation made, or purporting to be made, under an Assembly Measure or Act of the Senedd,
(c) any provision of subordinate legislation made, or purporting to be made, by the Welsh Ministers, the First Minister or the Counsel General, or
(d) any provision of subordinate legislation made, or purporting to be made, by any other person (not being a Minister of the Crown) in the exercise of a function conferred or imposed by Act of Parliament where the statutory instrument (or a draft of the statutory instrument) containing the subordinate legislation is required to be laid before the Senedd.
(2) An order under this section may make such modifications of—
(a) any enactment (including any enactment comprised in or made under this Act) or prerogative instrument, or
(b) any other instrument or document,
as the Secretary of State considers appropriate.
(3) An order under this section may not make provision with respect to matters within the legislative competence of the Scottish Parliament.
(4) An order under this section may make provision having retrospective effect.
(5) No order under this section which contains provisions in the form of amendments or repeals of enactments contained in an Act is to be made unless a draft of the statutory instrument containing it has been laid before, and approved by a resolution of, each House of Parliament.
(6) A statutory instrument containing an order under this section is (unless a draft of the statutory instrument has been approved by a resolution of each House of Parliament) subject to annulment in pursuance of a resolution of either House of Parliament.
(7) In subsection (1) “made” includes confirmed or approved.
150A Translation of references to Senedd Cymru etc.
(1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(2) Unless the context requires otherwise, a reference to the National Assembly for Wales (or Cynulliad Cenedlaethol Cymru), the National Assembly for Wales Commission (or Comisiwn Cynulliad Cenedlaethol Cymru) or Acts of the National Assembly for Wales (or Deddfau Cynulliad Cenedlaethol Cymru) (as the case may be), in—
(a) any enactment (including any enactment comprised in or made under this Act) or prerogative instrument, or
(b) any other instrument or document,
is to be read as, or as including, a reference to the name given by Part 2 of the Senedd and Elections (Wales) Act 2020.
(3) Unless the context requires otherwise, a reference to Senedd Cymru or the Welsh Parliament, the Senedd Commission (or Comisiwn y Senedd) or Acts of Senedd Cymru (or Deddfau Senedd Cymru) (as the case may be), in—
(a) any enactment (including any enactment comprised in or made under this Act) or prerogative instrument, or
(b) any other instrument or document,
is to be read as including a reference to the previous name.
(1) Her Majesty may by Order in Council make such provision as Her Majesty considers appropriate in consequence of—
(a) an Assembly Measure or Act of the Senedd , or any provision of an Assembly Measure or Act of the Senedd, which is not, or may not be, within the Senedd's legislative competence, or
(b) any purported exercise by any person of a function conferred or imposed by or under an Assembly Measure or Act of the Senedd which is not, or may not be, an exercise or proper exercise of that function.
(2) An Order in Council under this section may make such modifications of—
(a) any enactment (including any enactment comprised in or made under this Act) or prerogative instrument, or
(b) any other instrument or document,
as Her Majesty considers appropriate.
(3) An Order in Council under this section may make provision having retrospective effect.
(4) No recommendation is to be made to Her Majesty in Council to make an Order in Council under this section which contains provisions in the form of amendments or repeals of enactments contained in an Act unless a draft of the statutory instrument containing the Order in Council has been laid before, and approved by a resolution of, each House of Parliament.
(5) A statutory instrument containing an Order in Council under this section is (unless a draft of the statutory instrument has been approved by a resolution of each House of Parliament) subject to annulment in pursuance of a resolution of either House of Parliament.
(1) This section applies where any court or tribunal decides—
(a) that an Assembly Measure or Act of the Senedd, or any provision of an Assembly Measure or Act of the Senedd, is outside the Senedd's legislative competence,
(b) that any provision of subordinate legislation made, or purporting to be made, under an Assembly Measure or Act of the Senedd is outside the powers under which it was, or purported to be, made, or
(c) that any provision of subordinate legislation made, or purporting to be made, by the Welsh Ministers, the First Minister or the Counsel General is outside the powers under which it was, or purported to be, made.
(2) The court or tribunal may make an order—
(a) removing or limiting any retrospective effect of the decision, or
(b) suspending the effect of the decision for any period and on any conditions to allow the defect to be corrected.
(3) In determining whether to make an order under this section, the court or tribunal must (among other things) have regard to the extent to which persons who are not parties to the proceedings would otherwise be adversely affected by the decision.
(4) Where a court or tribunal is considering whether to make an order under this section, it must order notice (or intimation) of that fact to be given to the persons specified in subsection (5) (unless a party to the proceedings).
(5) The persons mentioned in subsection (4) are—
(a) in relation to proceedings in England and Wales, the Attorney General and the Counsel General,
(b) in relation to proceedings in Scotland, the Advocate General for Scotland, and
(c) in relation to proceedings in Northern Ireland, the Advocate General for Northern Ireland.
(6) A person to whom notice (or intimation) is given in pursuance of subsection (4) may take part as a party in the proceedings, so far as they relate to the making of the order.
(7) In deciding any question as to costs or expenses, the court or tribunal may—
(a) take account of any additional expense which it considers that any party to the proceedings has incurred as a result of the participation of any person in pursuance of subsection (6), and
(b) award the whole or part of the additional expense as costs or expenses to the party who incurred it (whether or not it makes an order under this section and whatever the terms of any such order it does make).
(8) Any power to make provision for regulating the procedure before any court or tribunal includes power to make provision for the purposes of this section including, in particular, provision for determining the manner in which and the time within which any notice (or intimation) is to be given.
(9) In subsection (1) “made” includes confirmed or approved.
(1) This section applies to—
(a) any provision of an Assembly Measure, or proposed Assembly Measure, which could be read in such a way as to be outside the Senedd's legislative competence,
(b) any provision of an Act of the Senedd, or a Bill for such an Act, which could be read in such a way as to be outside the Senedd's legislative competence, and
(c) any provision of subordinate legislation made, or purporting to be made, under an Assembly Measure or Act of the Senedd which could be read in such a way as to be outside the powers under which it was, or purported to be, made.
(2) The provision is to be read as narrowly as is required for it to be within competence or within the powers, if such a reading is possible, and is to have effect accordingly.
(3) In subsection (1)(c) “made” includes confirmed or approved.
(1) Her Majesty may by Order in Council specify functions which are to be treated for such purposes of this Act as may be specified in the Order in Council—
(a) as being, or as not being, functions which are exercisable by the Welsh Ministers, the First Minister or the Counsel General, or
(b) as being, or as not being, functions which are exercisable in relation to Wales or the Welsh zone.
(2) A statutory instrument containing an Order in Council under this section is subject to annulment in pursuance of a resolution of either House of Parliament.
(1) The English and Welsh texts of—
(a) any Assembly Measure or Act of the Senedd which is in both English and Welsh when it is enacted, or
(b) any subordinate legislation which is in both English and Welsh when it is made,
are to be treated for all purposes as being of equal standing.
(1A) Subsection (1) does not apply to any legislation to which Part 2 of the Legislation (Wales) Act 2019 applies (but section 5 of that Act makes corresponding provision in relation to legislation to which that Part applies).
(2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(5) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(1) Any power of a Minister of the Crown or the Welsh Ministers under this Act to make an order or regulations is exercisable by statutory instrument.
(2) Any such power and any power under this Act to make an Order in Council—
(a) may be exercised so as to make different provision for different cases or classes of case or different purposes,
(b) may be exercised so as to make provision which applies generally or subject to specified exemptions or exceptions or only in relation to specific cases or classes of case, and
(c) includes power to make supplementary, incidental, consequential, transitory, transitional or saving provision.
(3) Any power conferred by this Act to give a direction includes power to vary or revoke the direction.