As we've heard at Stage 2, the Equalities, Local Government and Communities Committee agreed to an amendment that provides the auditor general with flexibility to submit certified accounts and report after the default four-month deadline. Now, this amendment seeks to remove that flexibility, of course. Now, the mechanism was included to address, as we've heard, conflicting statutory duties placed on the auditor general: firstly, to lay a copy of the certified accounts and report no later than four months after they're submitted, but also to meet the requirements of the Public Audit (Wales) Act 2013 to abide by the auditor general’s own code of audit practice, which requires that the opportunity is given to third parties and audited bodies to comment on audit findings. Now that could take it, of course, beyond the four-month deadline. The Bill requires that, if the auditor general relies on this flexibility, then the auditor general must explain to the Assembly why a copy of the certified accounts and report will not be laid before the four-month deadline, and must then proceed to lay a copy as soon as reasonably practicable.

Now, this issue, of course, came to light with the accounts of Natural Resources Wales, when the auditor general needed more than four months to ensure the financial issues with NRW’s accounts were fully investigated. When auditing Welsh public bodies, there is no provision within legislation for the auditor general to request an extension to the statutory four-month deadline—as there is, by the way, for UK resource accounts under the Government Resources and Accounts Act 2000. Now, ideally, we would have a similar provision here in Wales, and I accept that this mechanism only addresses the conflicting obligations placed on the auditor general in relation to certifying the ombudsman’s accounts and reports. Clearly, this Bill isn't an appropriate mechanism to deal with this conflict in relation to the audited accounts of other public bodies. However, I would hope this issue is something that the Welsh Government will consider, going forward. Additionally, there is an opportunity, of course, to consider the issue as part of the Finance Committee’s upcoming inquiry into the Public Audit (Wales) Act 2013. So, with those comments, I would ask Members to resist amendment 49.