Part 5U.K.Finance

Treatment of accounts and audit reports etc.U.K.

143Audit Committee reportsU.K.

(1)The Audit Committee may consider, and lay before the [F1Senedd] a report on, any accounts, statement of accounts or report laid before the [F1Senedd] by—

(a)the Auditor General, or

F2(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 [F1Senedd] Commission, and

(c)additional accounting officers designated under section 133 or 138.

144Publication of accounts and audit reports etc.U.K.

(1)The [F1Senedd] must publish a document to which this subsection applies as soon after the document is laid before the [F1Senedd] as is reasonably practicable.

(2)The documents to which subsection (1) applies are—

(a)any accounts, statement of accounts or report laid before the [F1Senedd] by the Auditor General,

(b)any accounts or report laid before the [F1Senedd] by the auditor appointed under [F3paragraph 34 of Schedule 1 to the Public Audit (Wales) Act 2013], and

(c)any report F4... laid before the [F1Senedd] by the Audit Committee under section 143(1) F4....

[F5(d)any estimate of income and expenses of the Wales Audit Office laid before the [F1Senedd] 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 [F1Senedd] by the Wales Audit Office under section 24(4)(c) of the Public Audit (Wales) Act 2013,

(f)any annual plan laid before the [F1Senedd] 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 [F1Senedd] 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).]