2005 No. 558 (W.48) (C.24)
The Public Audit (Wales) Act 2004 (Commencement No. 2 and Transitional Provisions and Savings) Order 2005
Made
The National Assembly for Wales, in exercise of the powers conferred upon it by section 73 of the Public Audit (Wales) Act 20041, hereby makes the following Order:
Citation and interpretation1
1
This Order may be cited as the Public Audit (Wales) Act 2004 (Commencement No. 2 and Transitional Provisions and Savings) Order 2005.
2
In this Order, “the Act” (“y Ddeddf”) means the Public Audit (Wales) Act 2004.
3
References to sections and Schedules are, unless otherwise stated, references to sections of, and Schedules to, the Act.
Provisions coming into force2
1
The provisions of the Act specified in the first column of Schedule 1 to this Order come into force on 1 April 2005.
2
The provisions referred to in paragraph (1) above come into force for the purposes specified in the second column of the Schedule to this Order.
Transitional provisions and savings3
Schedule 2 to this Order has effect for the purposes of making transitional provisions and savings in relation to the provisions to which they refer.
Signed on behalf of the National Assembly for Wales under section 66(1) of the Government of Wales Act 19982.
SCHEDULE 1
Sections 1 to 6 | All purposes. |
Section 7 | Subject to the provisions of paragraph 1 of Schedule 2 to this Order, all purposes. |
Sections 8 to11 | All purposes. |
Sections 13 to 15 | All purposes. |
Sections 17 to 19 | All purposes. |
Subsections (4) to (6) of section 20 | All purposes. |
Subsections (3) and (4) of section 21 | All purposes. |
Sections 22 to 38 | All purposes. |
Section 39 | All purposes for which it has not already been commenced, but only in relation to accounts or statements of accounts prepared in respect of a financial year beginning on or after 1 April 2005. |
Sections 40 to 49 | All purposes. |
Section 50 and Schedule 1 | All purposes for which they have not already been commenced. |
Sections 51 to 53 | All purposes. |
Sections 55 to 57 | All purposes. |
Part 3 | All purposes. |
Section 65 | All purposes. |
Section 66 and Schedule 2 | Subject to the provisions of Schedule 2 to this Order, all purposes. |
Section 67 | All purposes. |
Sections 69 to 70 | All purposes. |
Section 72 and Schedule 4 | Subject to the provisions of Schedule 2 to this Order, all purposes. |
SCHEDULE 2Transitional Provisions and Savings
Power of the Auditor General to charge a fee for auditing accounts1
Despite the coming into force of section 7 and Schedule 4, section 93(3) of the Government of Wales Act 19983 is to continue to have effect, as if it had not been repealed by the Act, in so far as it relates to fees for auditing the accounts of the Assembly prepared in respect of any financial year beginning before 1 April 2005.
Accounts and audit regulations2
1
Sub-paragraph (2) applies despite—
a
the coming into force of section 67 and paragraphs 35, 36 and 38(3) of Schedule 2, and
b
the repeal, by Schedule 4, of the words “or the National Assembly for Wales” in section 52(1) of the Audit Commission Act 19984.
2
The power of the Assembly to make regulations under sections 27 and 52(1) of the Audit Commission Act 1998 is to remain in force, in relation to accounts or statements of accounts prepared in respect of any financial year beginning before 1 April 2005.
Audit Commission Act 1998: provisions concerning recovery of amounts not accounted for3
Despite the coming into force of subsections (1) and (2) of section 69 and of paragraph 38(3) of Schedule 2—
a
section 2 of the Audit Commission Act 1998 is to continue to apply to the accounts of a local government body in Wales (other than a police authority for a police area in Wales) for the purposes of —
i
section 16(1)(a) of that Act, to the extent that that provision is saved by sub-paragraph (c); and
ii
section 18 of that Act, to the extent that that section is saved by sub-paragraph (b);
b
section 18 of the Audit Commission Act 1998 is to remain in force—
i
in so far it relates to accounts of a local government body in Wales (other than a police authority for a police area in Wales) prepared in respect of a financial year beginning before 1 April 2005; and
ii
so that the function of an auditor under subsection (1) of that section is to be exercisable only in relation to a matter in respect of which a local government elector has made an objection under section 16(1)(a) of that Act;
c
the rights of a local government elector under section 16(1)(a) of the Audit Commission Act 1998 to attend before an auditor and make objections are to remain in force in so far as —
i
the objection relates to any matter in respect of which an auditor could take action under section 18(1) of that Act, as saved by sub-paragraph (b);
ii
the accounts in question are accounts of a local government body in Wales (other than a police authority for a police area in Wales); and
iii
the accounts in question were prepared in respect of a financial year beginning before 1 April 2005.
(This note is not part of the Order)
(This note is not part of the Order)
The following provisions of the act have been brought into force by commencement order made before the date of this Order:
Provision | Date of Commenc-ement (in each case) | S.I.No.(in each case) |
---|---|---|
Section 12 | 31 January 2005 | |
Section 16 | ||
Subsections (1) to (3) of section 20, for the purposes of the prescription of scales of fees for the audit of accounts prepared in respect of financial years beginning on or after 1 April 2005 | ||
Subsections (1), (2) and (5) of section 21 | ||
Section 39, for the purpose of consulting on, and making, regulations in relation to accounts or statements of accounts prepared in respect of financial years beginning on or after 1st April 2005 | ||
Section 50 and paragraphs 1 and 7 of Schedule 1, for the purpose of bringing into effect:
| ||
Subsections (6) to (8) of section 54 | ||
Section 58 | ||
Section 59 | ||
Section 68 and Schedule 3 |