What power does section 32 of the Tax Collection and Management (Wales) Act 2016 give the Auditor General for Wales?

Section 32 empowers the Auditor General for Wales to examine whether the Welsh Revenue Authority has used its resources economically, efficiently, and effectively in carrying out its functions. These value-for-money examinations assess whether the WRA minimises input costs, maximises outputs, and achieves intended results from its spending.

Can the Auditor General question the WRA's policy objectives under section 32?

No. Section 32 explicitly prevents the Auditor General from questioning the merits of the WRA's policy objectives. The examination is strictly limited to how resources are used, not the wisdom of the policies they support. For example, tax collection efficiency may be reviewed, but whether tax rates are appropriate may not.

What consultation is required before the Auditor General conducts a section 32 examination?

Before conducting an examination, the Auditor General must consult the National Assembly for Wales (now the Senedd) and take its views into account when deciding whether to proceed. This is a substantive requirement ensuring democratic oversight, not merely a procedural formality, over the examination process itself.

What must the Auditor General do after completing a section 32 examination?

After completing an examination, the Auditor General must publish a report of the results as soon as reasonably practicable and lay a copy before the National Assembly for Wales. This ensures transparency and enables Assembly Members to scrutinise how the Welsh Revenue Authority is managing public resources.

Tax Collection and Management (Wales) Act 2016 section 32

Examination into use of resources

Section 32 sets out the Auditor General for Wales's power to examine how efficiently and effectively the Welsh Revenue Authority (WRA) uses its resources, including the required consultation process and reporting obligations.

The Auditor General for Wales may examine whether the WRA has used its resources economically, efficiently and effectively in carrying out its functions.
The Auditor General cannot use this power to question the merits of the WRA's policy objectives — the examination is limited to how resources are used, not what they are used for.
Before conducting an examination, the Auditor General must consult the National Assembly for Wales (now the Senedd) and take its views into account on whether the examination should proceed.
After completing an examination, the Auditor General must publish a report of the results as soon as reasonably practicable and lay a copy before the National Assembly for Wales.

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