Clause 60 - Meaning of ''Welsh NHS body''
Public Audit (Wales) Bill [Lords]
3:45 pm
Mr Don Touhig (Parliamentary Under-Secretary (Wales), Department for Constitutional Affairs; Islwyn, Labour/Co-operative)
New clause 2 would require the Auditor General to refer any matter relating to unlawful or potentially unlawful expenditure on the part of a NHS body in Wales to the National Assembly. The Government believe that it is unnecessary for the following reasons. Clause 60 gives the Auditor General statutory responsibility for the financial audit of Welsh NHS bodies. His statutory responsibility would be the same as it is now for the National Assembly and its sponsored bodies. The audit process that applies would also be the same.
An item of public expenditure would result in a qualification to an NHS body's accounts as it does now to other bodies for which the Auditor General has statutory audit responsibilities. He would publish a report in respect of the qualification and lay the report before the National Assembly.
In accordance with Standing Order 12.5, the Audit Committee of the National Assembly would meet to consider the circumstances surrounding the qualification. In doing so, it would take evidence from relevant officials with financial accountability responsibilities. The Committee would issue a report with its conclusions and recommendations, to which the Assembly Administration, in liaison with the NHS body concerned, would be required to respond within a set time scale, currently 30 working days.
Any potentially unlawful expenditure or unlawful decision would, as a matter of course, be brought to the attention of the NHS body's accountable officer and the National Assembly accounting officer for the NHS in Wales. With that explanation, the hon. Gentleman may feel that his new clause is not needed.