Forestry Commissioners
Separate Exercise Of Functions In Relation To Wales
Receipts
Accounts
Audit
6.—(1) The accounts prepared by the Forestry Commissioners under paragraph 5 for any financial year of the Assembly shall be submitted by them to the Auditor General for Wales no later than five months after the end of that financial year.
(2) The Auditor General for Wales shall—
(3) In examining any accounts submitted to him under this paragraph, the Auditor General for Wales shall, in particular, satisfy himself that the expenditure to which the accounts relate has been incurred lawfully and in accordance with the authority which governs it.
Accounting Officer
Examinations Into Use Of Resources
8.—(1) The Auditor General for Wales may carry out examinations into the economy, efficiency and effectiveness with which the Forestry Commissioners have used their resources in discharging their functions in relation to Wales.
(2) Sub-paragraph (1) shall not be construed as entitling the Auditor General for Wales to question the merits of the policy objectives of the Forestry Commissioners.
(3) In determining how to exercise his functions under this paragraph, the Auditor General for Wales shall take into account the views of the Audit Committee as to the examinations which he should carry out under this paragraph.
(4) The Auditor General for Wales may lay before the Assembly a report of the results of any examination carried out by him under this paragraph.
(5) The Auditor General for Wales and the Comptroller and Auditor General may co-operate with, and give assistance to, each other in connection with the carrying out of examinations in respect of the Forestry Commissioners under this paragraph or section 6 of the National Audit Act 1983 (economy etc. examinations).
Examinations By The Comptroller And Auditor General
Reports
Interpretation
11. References in this Schedule to the Welsh finances of the Forestry Commissioners shall be construed in accordance with paragraph 5(2).'.[Mr. Ron Davies.]
Brought up, read the First and Second time, and added to the Bill.
Clauses 141 and 142 ordered to stand part of the Bill.