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Government of Wales Bill

My Lords, as the noble Baroness has said, the situation is analogous to a public accounts committee rather than an audit committee. I am aware that there may be problems from the point of view of the Assembly which the Minister may refer to, but he will have to seek to justify the comments of the Assembly auditor, who has some doubts about the wisdom of the committee being called by this name. We shall listen carefully to what the Minister has to say. We believe that the general direction of the amendment is correct in accounting terms and is easy to understand because we all know what a public accounts committee is. It is a body independent of the executive which can examine issues in the accounts and verify them in a searching way. At the moment, we support the amendment.