Public Audit (Wales) Act 2013

1. Introduction

2. Commentary on Sections

   1. Introduction

      1. Section 1 – Overview

   2. Part 1: Auditor General for Wales

      1. Section 2 – Office of Auditor General for Wales

      2. Section 3 – Resignation or removal

      3. Section 4 – Disqualification

      4. Section 5 – Employment etc of former Auditor General

      5. Section 7 – Remuneration

      6. Section 8 – How functions are to be exercised

      7. Section 9 – Supplementary powers

      8. Section 10 – Code of audit practice

      9. Section 11 – Audit of local government bodies

      10. Section 12 – Transfer etc of supervisory functions of Welsh Ministers: consultation

   3. Part 2: The Wales Audit Office and its relationship with the Auditor General

      1. Section 13 - Incorporation of Wales Audit Office

      2. Section 14 and 15 – Powers and Efficiency

      3. Section 16 – Relationship with the Auditor General

      4. Section 17 – WAO to monitor and provide advice

      5. Section 18 – Delegation and joint exercise of functions of the Auditor General

      6. Section 19 – Provision of services

      7. Section 20 – Expenditure

      8. Section 21 – Provision of resources for Auditor General’s functions

      9. Section 22 – Borrowing

      10. Section 23 and 24 – relating to Fees

      11. Section 25 to 27 – relating to the Annual Plan

   4. Part 3: Miscellaneous and general

      1. Section 28 – Functions of the National Assembly

      2. Section 29 – Indemnification

      3. Section 30 – Orders

      4. Section 31 – Directions

      5. Section 32 – Interpretation

      6. Section 33 – Transitional, supplementary and saving provisions etc

      7. Section 34 – Minor and consequential amendments

   5. Schedule 1 – Incorporation of Wales Audit Office

      1. Paragraph 1 – Membership

      2. Paragraph 2 – Appointment of non-executive and employee members

      3. Paragraph 4 – Appointment of non-executive members

      4. Paragraph 5 – Appointment of chair of the WAO

      5. Paragraph 6 – Period of appointment and re-appointment

      6. Paragraph 7 – Remuneration arrangements

      7. Paragraphs 8 and 9 – Other terms of appointment

      8. Paragraphs 10 to 12 – Termination of appointments

      9. Paragraph 13 – Additional remuneration of the Auditor General

      10. Paragraphs 14 to 16 – Appointment of employee members

      11. Paragraph 17 – Terms of appointment

      12. Paragraph 18 – Other terms of appointment

      13. Paragraphs 19 to 21 – Termination of appointments

      14. Paragraphs 22 to 25 – relating to appointment, status and remuneration

      15. Paragraph 26 – Disqualification as member of, or employee of, the WAO

      16. Paragraphs 27 to 30 – relating to Procedural Rules

      17. Paragraph 32 – Delegation of functions

      18. Paragraph 33 – WAO accounts

      19. Paragraphs 34 and 35 – Audit etc of the WAO

   6. Schedule 2 – Relationship between the Auditor General and the Wao

      1. Paragraph 1 – Preparation and approval

      2. Paragraph 2 – Content

      3. Paragraph 3 – Reports

      4. Paragraph 4 – Documents and information

      5. Paragraphs 5 to 14 – Temporary exercise of the functions of Auditor General by another person

   7. Schedule 3 – Transitional, Supplementary and Saving Provisions

      1. Paragraph 1 – Previous Auditor General to continue to be Auditor General

      2. Paragraph 2 – Savings for auditors appointed under section 13 of the Public Audit (Wales) Act 2004

      3. Paragraph 4 – WAO’s procedural rules before rules are made under paragraph 27 of Schedule 1

      4. Paragraph 5 – Transfer of staff

      5. Paragraph 6 – Variation of employment contracts

      6. Paragraph 7 and 8 – Collective agreements and Trade union recognition

      7. Paragraph 9 - Dismissal in relation to transfer

      8. Paragraphs 10 and 11 – Transfer of other property, rights and liabilities

      9. Paragraph 12 – Criminal liability of the Auditor General

      10. Paragraph 13 - Indemnification

   8. Schedule 4 – Minor and Consequential Amendments

3. Record of Proceedings in National Assembly for Wales