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Public Audit (Wales) Act 2013


Section 1 – Overview

4.The Bill comprises 36 sections and 4 Schedules. As set out in section 1 (which is not intended to have any legal effect) of the Bill, the main provisions –

  • prescribe the office of the Auditor General for Wales (AGW) is to continue;

  • create a new corporate body, the Wales Audit Office (WAO), and confer functions upon it;

  • prescribe the governance arrangements for both the AGW and the WAO, and make provision for the relationship between the two;

  • prescribe how the functions of the AGW are to be exercised and makes the AGW the auditor of local government bodies in Wales.

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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 Welsh Parliament.


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