Part 1: Constitutional Arrangements Chapter 6: Other provision about the Assembly Section 13 Financial control, accounts and audit
This section provides that provision shall be made by or under an Act of the Assembly ("Welsh legislation") in relation to financial control, accounts and audit. This will replace existing arrangements for financial controls contained in GoWA.
	Subsection (1) removes the requirement for the Secretary of State for Wales to make an annual written statement to the UK parliament and the Assembly concerning payments estimated to be made to Wales and the proposed expenditure of the Secretary of State for Wales.
	Subsection (2) inserts provision in section 124 of GoWA equivalent to section 65(3) of the Scotland Act 1998, so that a sum paid out of the Welsh Consolidated Fund may not be applied for any purpose other than that for which it was charged or paid out.
	Subsection (3) inserts a new section 130A into GoWA. Under subsections (1) and (2) of this section, Welsh legislation must provide for:
	- preparation of accounts by the Welsh Ministers and others to whom sums are paid out of the Welsh Consolidated Fund of their expenditure and receipts;
	- preparation by the Welsh Ministers of an account of the Welsh Consolidated Fund;
	- arrangements for audit and value for money studies by, or under the supervision of the Auditor General for Wales (as further described in subsection (2) of this provision)
	- access by auditors to such documents as may reasonably be required for the purposes of audit;
	- designated members of the staff of the Welsh Government and Assembly Commission to be answerable to the Assembly (Accounting Officers); and
	- the publication of accounts and reports on them in pursuance of the rules and for the laying of such accounts and reports before the Assembly.
	Subsection (3) of new section 130A provides that the Standing Orders of the Assembly must include consideration of Assembly Accounts and Reports.
	Subsection (4) of new section 130A ensures that the accountability framework devolved to the Assembly in this section provides effectively for the Assembly's oversight of devolved Welsh authorities. This subsection means that the Assembly is able to legislate to make any devolved Welsh authority accountable for funding it receives that is derived from the Welsh Consolidated Fund.
	Subsection (5) of new section 130A ensures the independence of persons exercising functions under subsection (2) or other like functions.
	Subsection (6) of new section 130A ensures that the Auditor General for Wales is not responsible for examining, certifying or reporting on his own accounts.
	Subsection (7) provides that new section 130A does not require Welsh legislation to impose any requirement that is imposed by any other legislation (legislation which is not Welsh legislation).
	Subsection (8) of new section 130A defines terms used in that new section.
	Subsection (4) of section 13 removes from the Comptroller and Auditor General the power to carry out examinations regarding payments into and out of the Welsh Consolidated Fund and the power to carry out value for money studies in relation to devolved Welsh authorities (as to which, see section 4).
	Subsection (5) ensures that the Comptroller and Auditor General’s power to conduct value for money examinations does not apply to devolved Welsh authorities when he no longer has audit responsibilities for them.