144 Accounts, audit and reports
Government of Wales Act 1998 (1998 c 38) | Legislation

Accountability

144  Accounts, audit and reports

(1)     The [Welsh Ministers] may by order make provision about—

(a)     the accounts of any body specified in Part I or II of Schedule 17,

(b)     the audit of any such body's accounts,

(c)     reports by any such body on its exercise of its functions.

(2)     An order under subsection (1) may not make any provision about, or about the audit of, [any accounts kept or prepared in pursuance of [paragraph 2 or 3 of Schedule 9 to the National Health Service (Wales) Act 2006] (requirement for Welsh NHS bodies to keep accounts or prepare annual accounts)] by any body specified in Part II of Schedule 17.

(3)     An order under subsection (1) may include provision imposing, varying or abolishing requirements in respect of any accounts or reports or the audit of any accounts and, in particular, may provide for—

[(a)     the Permanent Secretary to the Welsh Assembly Government to designate accounting officers and to specify their responsibilities,]

(b)     the preparation by a body of accounts extending to financial affairs and transactions of any undertaking

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