Office of Public Sector Information
In this Part “Welsh NHS body” means—
(a) a Local Health Board,
(b) a Special Health Authority performing functions only or mainly in respect of Wales,
(c) a National Health Service trust all or most of whose hospitals, establishments and facilities are situated in Wales or any trustees appointed in pursuance of section 11 of the National Health Service and Community Care Act 1990 (c. 19) for such a trust, or
(d) a body of trustees appointed in pursuance of section 29(1) of the National Health Service Reorganisation Act 1973 (c. 32) and section 95(1) of the National Health Service Act 1977 (c. 49) for a trust all or most of whose hospitals, establishments and facilities are situated in Wales.
(1) The accounts prepared by a Welsh NHS body under section 98(2) of the National Health Service Act 1977 (accounts of NHS bodies) for a financial year must be submitted by that body to the Auditor General for Wales no later than five months after the end of that year.
(2) The Auditor General for Wales must—
(a) examine and certify any accounts submitted to him under this section, and
(b) no later than four months after the accounts are submitted to him, lay before the Assembly a copy of them as certified by him together with his report on them.
(3) In examining any accounts submitted to him under this section, the Auditor General for Wales must, in particular, satisfy himself—
(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 the body to which the accounts relate has made proper arrangements for securing economy, efficiency and effectiveness in its use of resources.
The Auditor General for Wales must co-operate with—
(a) the Assembly,
(b) the Audit Commission, or
(c) the Commission for Healthcare Audit and Inspection,
where it seems to him appropriate to do so for the efficient and effective discharge of his functions in relation to Welsh NHS bodies.
(1) This section applies where an officer of a Welsh NHS body receives money or other property—
(a) on behalf of that body, or
(b) for which he ought to account to that body.
(2) The officer must keep accounts.
(3) The accounts of the officer must—
(a) be made up each year to 31 March, and
(b) be audited by the Auditor General for Wales,
and section 61 applies with the necessary modifications in relation to the accounts and audit.
(1) The Commission for Healthcare Audit and Inspection must, on request, provide the Auditor General for Wales with any information he may reasonably require for the purpose of making comparisons, in the discharge of his functions under sections 145 and 145A of the Government of Wales Act 1998 (c. 38) in relation to a Welsh NHS body, between the Welsh NHS body and English NHS bodies and cross-border SHAs.
(2) Subsection (1) does not require information to be provided in circumstances where (but for that subsection) the disclosure of the information would contravene section 136 of the Health and Social Care (Community Health and Standards) Act 2003 (c. 43) (restriction on disclosure of personal information by CHAI).
(3) In this section “English NHS body” and “cross-border SHA” have the meaning given by section 148 of that Act.
(1) The Government of Wales Act 1998 is amended as follows.
(2) In section 144 (accounts, audit and reports), after subsection (8) insert—
“(8A) The Assembly may, with the consent of the Secretary of State, by order amend any of the Parts of Schedule 17 in the manner mentioned in paragraph (a) or (c) of subsection (8).”
(3) In subsection (9) of that section, after paragraph (b) add “and
(c) “public body” means—
(i) a body exercising functions of a public nature, or
(ii) a body entirely or substantially funded from public money.”
(4) In Schedule 17, in Part 1 (bodies subject generally to audit etc provisions), in paragraph 1 omit “(other than the Care Council for Wales)”.
Schedule 2 (which makes minor and consequential amendments) has effect.
(1) Any reference in Schedule 1 to the National Assembly for Wales (Transfer of Functions) Order 1999 (S.I.1999/672) to an enactment amended by this Act is to be treated as a reference to that enactment as amended by this Act.
(2) Subsection (1) does not affect the power to make further Orders varying or omitting those references.
(1) Any property, rights and liabilities which are the subject of a transfer scheme are to be transferred to and vested in the Auditor General for Wales in accordance with the scheme.
(2) For this purpose “a transfer scheme” means a scheme contained in an order made under paragraph 1 of Schedule 3.
(3) Schedule 3 (which makes provision about schemes for the transfer of property etc) has effect.
(1) Subsection (2) applies where, immediately before the commencement of paragraph 38(3) of Schedule 2, an appointment of a person as an auditor in relation to accounts of a local government body in Wales has effect under Part 2 of the Audit Commission Act 1998 (c. 18).
(2) Until the end of the period for which that appointment was made, Part 2 of this Act applies, in relation to that body, as if the appointment had been made under section 13.
(3) Subsection (4) applies where, immediately before the commencement of paragraph 38(3) of Schedule 2—
(a) arrangements approved under section 3(9) of the Audit Commission Act 1998 have effect;
(b) the arrangements authorise a person to carry out specified functions of an auditor appointed under Part 2 of that Act in relation to accounts of a local government body in Wales; and
(c) the appointment of the auditor in relation to the accounts of that body has effect under Part 2 of that Act.
(4) Until the end of the period for which the arrangements have effect, or (if sooner) the end of the period for which the appointment of the auditor was made, Part 2 of this Act applies, in relation to that body, as if—
(a) the arrangements had been approved under section 15(1);
(b) the appointment of the auditor had been made under section 13; and
(c) the arrangements authorised the person to carry out functions of the auditor which correspond to the functions of the auditor that he is authorised to carry out by the arrangements.
(5) Subsection (6) applies where, immediately before the commencement of paragraphs 23, 24 and 38(3) of Schedule 2, the Audit Commission is promoting or undertaking a study under Part 3 of the Audit Commission Act 1998 (c. 18) in connection with a local government body in Wales.
(6) After (and notwithstanding) that commencement, Part 3 of the Audit Commission Act 1998 continues to have effect in relation to the promotion or undertaking of the study.
(7) In this section “local government body in Wales” has the meaning given in section 12(1).
(1) Subsection (2) applies where, immediately before the commencement of section 61, an appointment of a person as an auditor in relation to accounts of a Welsh NHS body has effect under Part 2 of the Audit Commission Act 1998.
(2) Until the end of the period for which that appointment was made, sections 61 and 63 apply, in relation to that Welsh NHS body, as if that person were authorised under section 92(8) of the Government of Wales Act 1998 (c. 38) to exercise the functions of the Auditor General for Wales under sections 61 and 63.
(3) Subsection (4) applies where, immediately before the commencement of section 61 and paragraph 38(2) of Schedule 2, the Audit Commission is promoting or undertaking a study under section 33 or 35 of the Audit Commission Act 1998 in connection with a Welsh NHS body.
(4) After (and notwithstanding) that commencement, section 33 or, as the case may be, 35 of that Act continues to have effect in relation to the promoting or undertaking of the study.
(5) In this section “Welsh NHS body” has the meaning given in section 60.
In this Act—
“the Assembly” means the National Assembly for Wales;
“the Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England and Wales;
“body” includes office;
“financial year” means the 12 months ending with 31 March.
The enactments mentioned in Schedule 4 are repealed to the extent specified.
(1) The preceding provisions (and the Schedules), except section 71, come into force in accordance with provision made by the Assembly by order.
(2) The power to make orders under subsection (1) is exercisable by statutory instrument.
(3) Orders under subsection (1)—
(a) may include transitional provision or savings;
(b) may make different provision for different purposes.
(1) The amendment or repeal of a provision by this Act has the same extent as the provision amended or repealed.
(2) Subject to that, this Act extends to England and Wales only.
This Act may be cited as the Public Audit (Wales) Act 2004.
Public Audit (Wales) Act 2004