Public Audit (Wales) Act 2013 Explanatory Notes

Introduction

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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