Clause 15 - Persons to assist auditors
Public Audit (Wales) Bill [Lords]
Public Bill Committees, 29 June 2004, 11:00 am
Question proposed, That the clause stand part of the Bill.
Mr. Wiggin: We would prefer that clause 15 did not stand part of the Bill. There is another clause that deals with those who are approved to help the auditors, and clause 15 is less precise. Therefore, by proposing that it is deleted, we are probing the Government about why it is necessary to have a general type of person to assist auditors. It is a small question, but I hope that the Minister will be able to throw some light on the matter.
Mr Don Touhig (Parliamentary Under-Secretary (Wales), Department for Constitutional Affairs; Islwyn, Labour/Co-operative)
Clause 15 is an important practical provision. If it were not to stand part of the Bill, the Auditor General would be unable to approve arrangements for one or more persons to assist an auditor appointed to a local Government body in the exercise of his or her functions. The clause would enable an appointed auditor to seek assistance in the exercise of those duties on matters that may be of significant complexity, such as taxation or the interrogation of complex information databases. It would also enable the Auditor General to oversee such arrangements.
A newly appointed auditor would benefit from having the assistance of an outgoing auditor in respect of a specific ongoing aspect of an audit brief, such as a criminal investigation. Under the present arrangements, the Audit Commission has standing guidance on approval arrangements, which include those for the delegation of an auditor's functions under such arrangements, although the guidance makes it clear that the delegation arrangements do not diminish the ultimate responsibility of the audit supplier appointed by the commission.
The delegation arrangements specify the level below which the audit functions may not be delegated. Decisions on delegations are taken personally by the district auditor or the partner-director of any other appointed auditor. It would be open to the Auditor General to adopt these or similar arrangements.
If clause 15 were to be deleted, it would significantly hamper an appointed auditor in Wales who may need specialist support in the exercise of his or her functions. I hope that the hon. Gentleman will recognise the value of such support.
Mr Bill Wiggin (Shadow Secretary of State for Wales, Local and Devolved Government Affairs; Leominster, Conservative)
I was going to ask the Minister why this should not be part of new section 96C of the Government of Wales Act 1998, as inserted by clause 2. However, I may have missed the suggestion in the clause that the people in question will be of a specialist nature, with expertise that may not include auditing. I recognise that as business has become more complex, such people would be necessary. I am grateful to the Minister for his reply, which satisfies my curiosity about the clause.
Question put and agreed to.
Clause 15 ordered to stand part of the Bill.