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.