(1)Subject to subsection (2) below [F1and except in relation to an examination under section 6 above in respect of the Welsh Ministers or the National Assembly for Wales Commission ], the Comptroller and Auditor General shall have a right of access at all reasonable times to all such documents as he may reasonably require for carrying out any examination under section 6 [F2 , 7 or 7ZA] above and shall be entitled to require from any person holding or accountable for any such document such information and explanation as are reasonably necessary for that purpose.
(2)[F3 In the case of an examination under section 6 or 7,]Subsection (1) above applies only to documents in the custody or under the control of [F4 —
(a)]the department, authority or body to which the examination relates[F5, or
(b)where the examination relates in whole or in part to the use of resources by the department, authority or body to fund a relevant authority, that relevant authority.]
[F6(2A)In the case of an examination under section 7ZA, subsection (1) applies only to documents in the custody or under the control of—
(a)a relevant authority to which the examination relates, or
(b)where the examination is undertaken for a purpose within section 7ZA(3)(a), a department to which section 6 applies and which funds a relevant authority to which the examination relates.]
[F7(3)For the purpose of enabling an examination under section 6 above to be carried out in respect of the Welsh Ministers or the National Assembly for Wales Commission the Comptroller and Auditor General—
(a)shall have 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 (4) below as may be reasonably required for that purpose, and
(b)shall be entitled to require from any person holding or accountable for any of those documents such information and explanation as are reasonably necessary for that purpose.
(4)The persons referred to in subsection (3)(a) above are—
(a)the Welsh Ministers,
(b)the National Assembly for Wales Commission,
(c) any other person audited by the Auditor General for Wales 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 for Wales.
(5)Before acting in reliance on subsection (3) above the Comptroller and Auditor General shall—
(a)consult the Auditor General for Wales, and
(b)take into account any relevant work done or being done by the Auditor General for Wales.]
Textual Amendments
F1Words in s. 8(1) inserted by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 16(2) (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(5) of the amending Act.
F2Words in s. 8(1) substituted (4.4.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 35(3), 49(1); S.I. 2014/900, art. 2(d)
F3Words in s. 8(2) inserted (4.4.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 35(4)(a), 49(1); S.I. 2014/900, art. 2(d)
F4Word in s. 8(2) inserted (4.4.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 35(4)(b), 49(1); S.I. 2014/900, art. 2(d)
F5S. 8(2)(b) and word inserted (4.4.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 35(4)(c), 49(1); S.I. 2014/900, art. 2(d)
F6S. 8(2A) inserted (4.4.2014) by Local Audit and Accountability Act 2014 (c. 2), ss. 35(5), 49(1); S.I. 2014/900, art. 2(d)
F7S. 8(3)-(5) inserted by Government of Wales Act 2006 (c. 32), s. 160, Sch. 10 para. 16(3) (with Sch. 11 para. 22), the amending provision coming into force immediately after "the 2007 election" (held on 3.5.2007) subject to s. 161(1)(4)(5) of the amending Act, which provides for certain provisions to come into force for specified purposes immediately after the end of "the initial period" (which ended with the day of the first appointment of a First Minister on 25.5.2007) - see ss. 46, 161(4)(5) of the amending Act.
Modifications etc. (not altering text)
C1S. 8 restricted (E.W.) by Education Reform Act 1988 (c. 40, SIF 41:1),ss. 135(2)(b), 231(7), 235(6)
C2S. 8 restricted (16.5.1992) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 12, Sch. 2 para. 19(b); S.I. 1992/817, art. 3(2), Sch.1.
C3S. 8 restricted (30.9.1992) by Further and Higher Education Act 1992 (c. 13), s. 53(2)(b); S.I. 1992/831, art. 2, Sch.2.
C4S. 8 restricted (1.4.1993) by Further and Higher Education (Scotland) Act 1992 (c. 37), s. 53(2)(b); S.I. 1992/817, art. 3(2), Sch.4.
S. 8 applied (30.11.2000) by 2000 c. 41, s. 1(6), Sch. 1 para. 16(2) (with s. 156(6))
S. 8 applied (N.I.) (prosp.) by 2000 c. 32, ss. 29(3), 30(4), 79(1)
C5S. 8 applied (1.4.2010) by Local Democracy, Economic Development and Construction Act 2009 (c. 20), s. 148(3)(b), Sch. 1 para. 13(2); S.I. 2009/3318, art. 4(dd)