Explanatory Notes

Public Audit (Wales) Act 2004

2004 CHAPTER 23

16 September 2004

Territorial Extent and Devolution

Part 1: Auditor General for Wales

Administrative matters

Section 10: Accounting Officer

34.Section 10 of the Act adds a new section 94A to the GOWA. Section 94A(1) of the GOWA designates the Auditor General as the Accounting Officer for the Wales Audit Office and as such he has responsibility for things such as the regularity and propriety of its work and the economic, efficient and effective management of its functions. His responsibilities as Accounting Officer will also include those specified from time to time by the Assembly’s Audit Committee. These responsibilities will include responsibilities owed to the Audit Committee itself or to the House of Commons or its Committee of Public Accounts.