Public Audit (Wales) Act 2004 - Explanatory Notes

1. Introduction

2. Summary

3. Territorial Extent and Devolution

   1. Part 1: Auditor General for Wales

      1. New Functions of the Auditor General for Wales

         1. Section 1: Transfer of functions of Assembly

         2. Section 2: Additional functions of Auditor General

      2. Accountability of certain public bodies in Wales

         1. Section 3: Studies for improving economy in services

         2. Section 4: Studies at request of educational bodies

         3. Section 5: Studies relating to registered social landlords

      3. Funding of Auditor General

         1. Section 6: Expenses and accounts

         2. Section 7: Fees

      4. Administrative matters

         1. Section 8: Auditor General's seal

         2. Section 9: Staff of the Auditor General

         3. Section 10: Accounting Officer

         4. Section 11: Access to information, by Auditor General

   2. Part 2: Local Government Bodies in Wales

   3. Part 2, Chapter 1: Accounts and Audit

      1. Local government bodies in Wales

         1. Section 12: Local government bodies in Wales

      2. Audit of accounts

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

         2. Section 14: Appointment of auditors

         3. Section 15: Persons to assist auditors

         4. Section 16: Code of audit practice

         5. Section 17: General duties of auditors

         6. Sections 18 & 19: Auditors' rights to documents and information

         7. Section 20: Fees for audit

         8. Section 21: Fees prescribed by Assembly

      3. Auditors' reports and recommendations

         1. Section 22: Immediate and other reports in public interest

         2. Section 23: General report

         3. Sections 24 to 28: Consideration of reports in public interest

      4. Public inspection and action by auditor

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

         2. Section 30: Inspection of documents and questions at audit

         3. Section 31: Right to make objections at audit

         4. Section 32: Declaration that an item of account is unlawful

      5. Prevention of unlawful expenditure

         1. Sections 33 to 35: Advisory notices

         2. Section 36: Power of auditor to make a claim for judicial review

      6. Miscellaneous

         1. Section 37: Extraordinary audit

         2. Section 38: Audit of accounts of officers

         3. Section 39: Accounts and audit regulations

         4. Section 40: Documents relating to police authorities

   4. Part 2, Chapter 2: Studies and Performance Standards

      1. Studies

         1. Section 41: Studies for improving economy, in services

         2. Section 42: Studies on impact of statutory provisions,

         3. Section 43: Co-operation with Audit Commission

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

         5. Section 45: Benefit administration studies for Secretary of State

      2. Performance standards

         1. Section 46: Performance standards: relevant bodies

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

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

         4. Section 49: Directions under section 47

   5. Part 2, Chapter 3: Best Value

      1. Section 50: Best value audit and inspections

   6. Part 2, Chapter 4: General

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

      2. Sections 52 & 53: Rights of Auditor General for Wales to documents and information

      3. Section 54: Restriction on disclosure of information

      4. Section 55: Supply of benefit information to Auditor General for Wales

      5. Section 56: Publication of information by Auditor General for Wales

      6. Section 57: Provision of information to Audit Commission

      7. Section 58: Orders and regulations

      8. Section 59: Interpretation of Part 2

   7. Part 3: Welsh Nhs Bodies

      1. Section 61: Audit of Welsh NHS bodies

      2. Section 62: Co-operation with Assembly, Audit Commission or CHAI

      3. Section 63: Audit of accounts of officers of Welsh NHS bodies

   8. Part 4: Miscellaneous and General

      1. Miscellaneous

         1. Section 65: Public bodies subject to audit

      2. Transitional provision

         1. Section 69: Local government bodies in Wales

         2. Section 70: Welsh NHS bodies

   9. Schedule 1: Best Value Audit and Inspections

   10. Schedule 2: Minor and Consequential Amendments

   11. Schedule 3: Transfer Schemes

4. Commencement

5. Glossary of Terms

   1. Hansard References