Public Audit (Wales) Act 2004

1. Introductory Text

2. Part 1 Auditor General for Wales

   1. New functions of the Auditor General for Wales

      1. 1. Transfer of functions of Assembly

      2. 2. Additional functions of Auditor General

   2. Accountability of certain public bodies in Wales

      1. 3. Studies for improving economy etc in services

      2. 4. Studies at request of educational bodies

      3. 5. Studies relating to registered social landlords

   3. Funding of Auditor General

      1. 6. Expenses and accounts

      2. 7. Fees

   4. Administrative matters

      1. 8. Auditor General’s seal

      2. 9. Staff etc of the Auditor General

      3. 10. Accounting officer

      4. 11. Access to information, etc by Auditor General

3. Part 2 Local government bodies in Wales

   1. Chapter 1 Accounts and audit

      1. Local government bodies in Wales

         1. 12. Local government bodies in Wales

      2. Audit of accounts

         1. 13. Audit of accounts of local government bodies in Wales

         2. 14. Appointment of auditors

         3. 15. Persons to assist auditors

         4. 16. Code of audit practice

         5. 17. General duties of auditors

         6. 18. Auditors' rights to documents and information

         7. 19. Auditors' rights to documents and information: offences

         8. 20. Fees for audit

         9. 21. Fees prescribed by Assembly

      3. Auditors' reports and recommendations

         1. 22. Immediate and other reports in public interest

         2. 23. General report

         3. 24. Consideration of reports in public interest

         4. 25. Procedure for consideration of reports and recommendations

         5. 26. Publicity for meetings under section 25

         6. 27. Additional publicity for immediate reports

         7. 28. Additional publicity for non-immediate reports

      4. Public inspection etc and action by auditor

         1. 29. Inspection of statements of accounts and auditors' reports

         2. 30. Inspection of documents and questions at audit

         3. 31. Right to make objections at audit

         4. 32. Declaration that item of account is unlawful

      5. Prevention of unlawful expenditure etc

         1. 33. Advisory notices

         2. 34. Effect of an advisory notice

         3. 35. Advisory notices: legal actions

         4. 36. Power of auditor to make a claim for judicial review

      6. Miscellaneous

         1. 37. Extraordinary audit

         2. 38. Audit of accounts of officers

         3. 39. Accounts and audit regulations

         4. 40. Documents relating to police authorities

   2. Chapter 2 Studies and performance standards

      1. Studies

         1. 41. Studies for improving economy etc in services

         2. 42. Studies on impact of statutory provisions etc

         3. 43. Co-operation with Audit Commission

         4. 44. Studies at request of local government bodies in Wales

         5. 45. Benefit administration studies for Secretary of State

      2. Performance standards

         1. 46. Performance standards: relevant bodies

         2. 47. Publication of information as to standards of performance

         3. 48. Permitted methods of publishing information under section 47

         4. 49. Directions under section 47

   3. Chapter 3 Best value

      1. 50. Best value audit and inspections

   4. Chapter 4 General

      1. 51. Social security references and reports to Secretary of State

      2. 52. Rights of Auditor General for Wales to documents and information

      3. 53. Rights of Auditor General for Wales to documents and information: offences

      4. 54. Restriction on disclosure of information

      5. 55. Supply of benefit information to Auditor General for Wales

      6. 56. Publication of information by Auditor General for Wales

      7. 57. Provision of information to Audit Commission

      8. 58. Orders and regulations

      9. 59. Interpretation of Part 2

4. Part 3 Welsh NHS bodies

   1. 60. Meaning of “Welsh NHS body”

   2. 61. Audit of Welsh NHS bodies

   3. 62. Co-operation with Assembly, Audit Commission or CHAI

   4. 63. Audit of accounts of officers of Welsh NHS bodies

   5. 64. Provision of information by CHAI

5. Part 4 Miscellaneous and general

   1. Miscellaneous

      1. 65. Public bodies subject to audit etc

      2. 66. Minor and consequential amendments

      3. 67. Functions transferred to Assembly

   2. Transitional provision

      1. 68. Transfer of property etc to Auditor General

      2. 69. Local government bodies in Wales

      3. 70. Welsh NHS bodies

   3. General

      1. 71. Interpretation

      2. 72. Repeals

      3. 73. Commencement

      4. 74. Extent

      5. 75. Short title

6. 1. Schedule 1

      Best value audit and inspections

   2. Schedule 2

      Minor and consequential amendments

   3. Schedule 3

      Transfer schemes

   4. Schedule 4

      Repeals