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Public Audit (Wales) Act 2013

  • Explanatory Notes Table of contents

Please note:

All reference to 'Parts' and 'sections' are from the Public Audit (Wales) Act 2013. For other versions of these Explanatory Notes, see More Resources.

  1. Introduction

  2. Commentary on Sections

    1. Introduction

      1. Section 1 – Overview

    2. Part 1: Auditor General for Wales

      1. Section 2 – Office of Auditor General for Wales

      2. Section 3 – Resignation or removal

      3. Section 4 – Disqualification

      4. Section 5 – Employment etc of former Auditor General

      5. Section 7 – Remuneration

      6. Section 8 – How functions are to be exercised

      7. Section 9 – Supplementary powers

      8. Section 10 – Code of audit practice

      9. Section 11 – Audit of local government bodies

      10. Section 12 – Transfer etc of supervisory functions of Welsh Ministers: consultation

    3. Part 2: The Wales Audit Office and its relationship with the Auditor General

      1. Section 13 - Incorporation of Wales Audit Office

      2. Section 14 and 15 – Powers and Efficiency

      3. Section 16 – Relationship with the Auditor General

      4. Section 17 – WAO to monitor and provide advice

      5. Section 18 – Delegation and joint exercise of functions of the Auditor General

      6. Section 19 – Provision of services

      7. Section 20 – Expenditure

      8. Section 21 – Provision of resources for Auditor General’s functions

      9. Section 22 – Borrowing

      10. Section 23 and 24 – relating to Fees

      11. Section 25 to 27 – relating to the Annual Plan

    4. Part 3: Miscellaneous and general

      1. Section 28 – Functions of the National Assembly

      2. Section 29 – Indemnification

      3. Section 30 – Orders

      4. Section 31 – Directions

      5. Section 32 – Interpretation

      6. Section 33 – Transitional, supplementary and saving provisions etc

      7. Section 34 – Minor and consequential amendments

    5. Schedule 1 – Incorporation of Wales Audit Office

      1. Paragraph 1 – Membership

      2. Paragraph 2 – Appointment of non-executive and employee members

      3. Paragraph 4 – Appointment of non-executive members

      4. Paragraph 5 – Appointment of chair of the WAO

      5. Paragraph 6 – Period of appointment and re-appointment

      6. Paragraph 7 – Remuneration arrangements

      7. Paragraphs 8 and 9 – Other terms of appointment

      8. Paragraphs 10 to 12 – Termination of appointments

      9. Paragraph 13 – Additional remuneration of the Auditor General

      10. Paragraphs 14 to 16 – Appointment of employee members

      11. Paragraph 17 – Terms of appointment

      12. Paragraph 18 – Other terms of appointment

      13. Paragraphs 19 to 21 – Termination of appointments

      14. Paragraphs 22 to 25 – relating to appointment, status and remuneration

      15. Paragraph 26 – Disqualification as member of, or employee of, the WAO

      16. Paragraphs 27 to 30 – relating to Procedural Rules

      17. Paragraph 32 – Delegation of functions

      18. Paragraph 33 – WAO accounts

      19. Paragraphs 34 and 35 – Audit etc of the WAO

    6. Schedule 2 – Relationship between the Auditor General and the Wao

      1. Paragraph 1 – Preparation and approval

      2. Paragraph 2 – Content

      3. Paragraph 3 – Reports

      4. Paragraph 4 – Documents and information

      5. Paragraphs 5 to 14 – Temporary exercise of the functions of Auditor General by another person

    7. Schedule 3 – Transitional, Supplementary and Saving Provisions

      1. Paragraph 1 – Previous Auditor General to continue to be Auditor General

      2. Paragraph 2 – Savings for auditors appointed under section 13 of the Public Audit (Wales) Act 2004

      3. Paragraph 4 – WAO’s procedural rules before rules are made under paragraph 27 of Schedule 1

      4. Paragraph 5 – Transfer of staff

      5. Paragraph 6 – Variation of employment contracts

      6. Paragraph 7 and 8 – Collective agreements and Trade union recognition

      7. Paragraph 9 - Dismissal in relation to transfer

      8. Paragraphs 10 and 11 – Transfer of other property, rights and liabilities

      9. Paragraph 12 – Criminal liability of the Auditor General

      10. Paragraph 13 - Indemnification

    8. Schedule 4 – Minor and Consequential Amendments

  3. Record of Proceedings in National Assembly for Wales

  • Explanatory Notes Table of contents

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Explanatory Notes

Text created by the Welsh Government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the National Assembly for Wales.

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