Part 1: Budget Responsibility
20.The topic of this Part of the Act is fiscal policy and all the provisions are reserved. The Part extends to the whole of the United Kingdom.
21.Schedule 1 includes minor provision relating specifically to Scotland.
Part 2: National Audit
22.National audit by the C&AG is also a reserved matter. This Part of the Act extends to the whole of the United Kingdom.
23.Section 27 and Schedule 6 increase the legislative competence of the National Assembly for Wales by devolving powers to legislate to reform the governance arrangements of the Auditor General for Wales (who is the Comptroller’s counterpart for matters devolved to Wales).
24.Schedules 2 and 5 include minor provision relating specifically to Scotland.