Clause 39 - Accounts and audit regulations
Public Audit (Wales) Bill [Lords]
2:30 pm
Mr Don Touhig (Parliamentary Under-Secretary (Wales), Department for Constitutional Affairs; Islwyn, Labour/Co-operative)
Clause 39 empowers the Assembly, subject to consultation, to make regulations relating to the form and preparation of accounts by local government bodies in Wales. The regulations can also make provision concerning the public's right under the Bill to inspect documents and raise questions and objections. The Assembly can provide that a person who without reasonable excuse contravenes a particular provision of regulations made under the clause will be guilty of an offence.
Amendment No. 34 would make the Assembly's power subject to the approval of Parliament. The amendment would therefore restrict a power already
available to the Assembly by virtue of section 27 of the Audit Commission Act and the National Assembly for Wales (Transfer of Functions) Order 2001. Accounts and audit regulations allow for a different approach between England and Wales on interpreting non-compliance as an offence. However, to date, the approach has been consistent on a cross-border basis, which I hope will assuage the hon. Gentleman's concerns.
Before making regulations under this clause, the Assembly will be required to consult with the Auditor General, local government and accountancy bodies. Therefore, it would be inappropriate to fetter an existing power that the Assembly has in respect of regulations specific to Wales.
I cannot say whether you had a good lunch, Mr. Griffiths, as the hon. Gentleman mentioned, but my spies tell me that he had a busy time cycling around Westminster. I hope he feels better for it.