44(1)Section 39 (accounts and audit regulations) is amended as follows.
(2)For each reference to “Assembly” substitute “Welsh Ministers”.
(3)In subsection (2), for each reference to “it” substitute “them”.
(4)In paragraph (b) of subsection (5), for “an auditor” substitute “the Auditor General for Wales or the Wales Audit Office”.
(5)In subsection (6), after “may be recovered” insert “by the Wales Audit Office”.