Public Audit (Wales) Act 2004 Explanatory Notes

Territorial Extent and Devolution

Part 2, Chapter 1: Accounts and Audit

Audit of accounts

Section 21: Fees prescribed by Assembly

63.This section enables the Assembly to prescribe, following consultation, a scale or scales of fees to replace those prescribed by the Auditor General. It is possible that the Assembly might use this power if, for instance, it considered the scale(s) to be excessive, in general or in particular circumstances, or if consultation by the Auditor General had produced an irreconcilable conflict of views. Under section 93 of the GOWA, the Assembly must make up any shortfall between the Auditor General’s income (such as from fees) and his expenditure.

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