Thank you very much, Presiding Officer. Amendment 49 would counteract an amendment agreed by the Equality, Local Government and Communities Committee during Stage 2 scrutiny. That amendment was agreed following the committee’s own Stage 1 recommendation, based on evidence from the Auditor General for Wales that he needed greater flexibility in relation to the accounts deadline. Reinstating a firm four-month deadline, with no flexibility, would risk placing conflicting obligations on the auditor general. The auditor general could be required to both lay the certified accounts by a rigid deadline and to be satisfied that the ombudsman’s expenditure has been incurred lawfully, and their resources have been used economically, efficiently and effectively. Furthermore, the Public Audit (Wales) Act 2013 requires the auditor general to abide by the code of audit practice and give opportunity to third parties and audited bodies to comment on audit findings. This means that, in practice, the auditor general is not wholly in control of the four-month deadline, and it is reasonable to allow him the flexibility to explain why it can't be met.

To ensure that the auditor general and National Assembly have the right information available to properly scrutinise the ombudsman’s use of public funds, I cannot support this amendment.