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Public Audit (Wales) Act 2004

2004 c. 23 · Enacted 16 September 2004 · Extends to England and Wales

Not fully up to date. 2 changes made by later legislation have not yet been written into this text, which is revised to 30 September 2026.

See the changes not yet applied
ProvisionChangeMade by
s. 59(7)words substitutedPlanning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 367
Sch. 2 para. 13 and cross-headingomittedPlanning (Consequential Provisions) (Wales) Act 2026 Sch. 2 para. 368

An Act to confer further functions on the Auditor General for Wales; to make provision about the audit of accounts of public bodies in Wales and related matters; to make provision about economy, efficiency and effectiveness in relation to public bodies and registered social landlords in Wales; and for connected purposes.

[16th September 2004]

Be it enacted by the Queen’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—C1

Annotations to the whole text

Modifications

C1

Act applied (with modifications) (1.4.2014) by Public Audit (Wales) Act 2013 (anaw 3), s. 35(2), Sch. 3 para. 2(3) (with Sch. 3 para. 3); S.I. 2013/1466, art. 3(1)

Contents

  1. Part 1: Auditor General for Wales
  2. New functions of the Auditor General for Wales
  3. 1Transfer of functions of Assembly
  4. 2Additional functions of Auditor General Repealed
  5. Accountability of certain public bodies in Wales
  6. 3Studies for improving economy etc in services
  7. 4Studies at request of educational bodies
  8. 5Studies relating to registered social landlords
  9. Funding of Auditor General
  10. 6Expenses and accounts Repealed
  11. 7Fees Repealed
  12. Administrative matters
  13. 8Auditor General’s seal Repealed
  14. 9Staff etc of the Auditor General Repealed
  15. 10Accounting officer Repealed
  16. 11Access to information, etc by Auditor General Repealed
  17. Part 2: Local government bodies in Wales
  18. Chapter 1: Accounts and audit
  19. Local government bodies in Wales
  20. 12Local government bodies in Wales
  21. Audit of accounts
  22. 13Audit of accounts of local government bodies in Wales
  23. 14Appointment of auditors Repealed
  24. 15Persons to assist auditors Repealed
  25. 16Code of audit practice Repealed
  26. 17General duties on audit of accounts
  27. 18Auditors' rights to documents and information Repealed
  28. 19Auditors' rights to documents and information: offences Repealed
  29. 20Fees in respect of functions exercised by the Auditor General for Wales
  30. 21Fees prescribed by Assembly Repealed
  31. Auditors' reports and recommendations
  32. 22Immediate and other reports in public interest
  33. 23General report
  34. 24Consideration of reports in public interest
  35. 25Procedure for consideration of reports and recommendations
  36. 26Publicity for meetings under section 25
  37. 27Additional publicity for immediate reports
  38. 28Additional publicity for non-immediate reports
  39. Public inspection etc and action by the Auditor General for Wales
  40. 29Inspection of statements of accounts and Auditor General for Wales' reports
  41. 30Inspection of documents and questions at audit
  42. 31Right to make objections at audit
  43. 32Declaration that item of account is unlawful
  44. Prevention of unlawful expenditure etc
  45. 33Advisory notices
  46. 34Effect of an advisory notice
  47. 35Advisory notices: legal actions
  48. 36Power of auditor to make a claim for judicial review
  49. Miscellaneous
  50. 37Extraordinary audit
  51. 38Audit of accounts of officers
  52. 39Accounts and audit regulations
  53. 40Documents relating to police and crime commissioners and chief constables
  54. Chapter 2: Studies and performance standards
  55. Studies
  56. 41Studies for improving economy etc in services
  57. 42Studies on impact of statutory provisions etc
  58. 43Co-operation with Audit Commission Repealed
  59. 44Studies at request of local government bodies in Wales
  60. 45Benefit administration studies for Secretary of State
  61. Performance standards
  62. 46Performance standards: relevant bodies
  63. 47Publication of information as to standards of performance
  64. 48Permitted methods of publishing information under section 47
  65. 49Directions under section 47
  66. Chapter 3: Best value
  67. 50Best value audit and inspections
  68. Chapter 4: General
  69. 51Social security references and reports to Secretary of State
  70. 52Rights of Auditor General for Wales to documents and information
  71. 53Rights of Auditor General for Wales to documents and information: offences
  72. 54Restriction on disclosure of information
  73. 54ZAConsent under section 54(2ZC)
  74. 54ADisclosure of information by or on behalf of public authorities Repealed
  75. 55Supply of benefit information to Auditor General for Wales
  76. 56Publication of information by Auditor General for Wales
  77. 57Provision of information to Audit Commission Repealed
  78. 58Orders and regulations
  79. 59Interpretation of Part 2
  80. Part 3: Welsh NHS bodies
  81. 60Meaning of “Welsh NHS body”
  82. 61Audit of Welsh NHS bodies
  83. 62Co-operation with Welsh Ministers, ... or Care Quality Commission
  84. 63Audit of accounts of officers of Welsh NHS bodies
  85. 64Provision of information by CHAI
  86. Part 3A: Data matching
  87. 64APower to conduct data matching exercises
  88. 64BMandatory provision of data
  89. 64CVoluntary provision of data
  90. 64DDisclosure of results of data matching etc
  91. 64EPublication
  92. 64FFees for data matching
  93. 64GCode of data matching practice
  94. 64HPowers of Secretary of State
  95. Part 4: Miscellaneous and general
  96. Miscellaneous
  97. 65Public bodies subject to audit etc
  98. 66Minor and consequential amendments
  99. 67Functions transferred to Assembly
  100. 67AAssistance by Auditor General to inspectorates
  101. 67BProtection from defamation claims
  102. Transitional provision
  103. 68Transfer of property etc to Wales Audit Office
  104. 69Local government bodies in Wales Repealed
  105. 70Welsh NHS bodies Repealed
  106. General
  107. 71Interpretation
  108. 72Repeals
  109. 73Commencement
  110. 74Extent
  111. 75Short title
  112. Schedule 1: Best value audit and inspections
  113. 1Paragraph 1
  114. 2Paragraph 2
  115. 3Paragraph 3
  116. 4Paragraph 4 Repealed
  117. 5Paragraph 5
  118. 6Paragraph 6
  119. 7Paragraph 7
  120. 8Paragraph 8
  121. 9Paragraph 9
  122. 10Paragraph 10
  123. 11Paragraph 11
  124. 12Paragraph 12
  125. 13Paragraph 13
  126. 14Paragraph 14 Repealed
  127. 15Paragraph 15
  128. 16Paragraph 16
  129. 17Paragraph 17
  130. Schedule 2: Minor and consequential amendments
  131. Local Government Act 1972 (c. 70)
  132. 1Paragraph 1
  133. National Health Service Act 1977 (c. 49)
  134. 2Paragraph 2 Repealed
  135. Local Government, Planning and Land Act 1980 (c. 65)
  136. 3Paragraph 3
  137. Further Education Act 1985 (c. 47)
  138. 4Paragraph 4
  139. Housing Associations Act 1985 (c. 69)
  140. 5Paragraph 5
  141. Local Government Act 1986 (c. 10)
  142. 6Paragraph 6
  143. Airports Act 1986 (c. 31)
  144. 7Paragraph 7
  145. Local Government Finance Act 1988 (c. 41)
  146. 8Paragraph 8
  147. Education Reform Act 1988 (c. 40)
  148. 9Paragraph 9
  149. Local Government and Housing Act 1989 (c. 42)
  150. 10Paragraph 10
  151. 11Paragraph 11
  152. 12Paragraph 12
  153. Town and Country Planning Act 1990 (c. 8)
  154. 13Paragraph 13
  155. National Health Service and Community Care Act 1990 (c. 19)
  156. 14Paragraph 14 Repealed
  157. Social Security Administration Act 1992 (c. 5)
  158. 15Paragraph 15
  159. Health Service Commissioners Act 1993 (c. 46)
  160. 16Paragraph 16
  161. Education Act 1997 (c. 44)
  162. 17Paragraph 17
  163. 18Paragraph 18 Repealed
  164. 19Paragraph 19
  165. Local Government (Contracts) Act 1997 (c. 65)
  166. 20Paragraph 20
  167. Audit Commission Act 1998 (c. 18)
  168. 21Paragraph 21 Repealed
  169. 22Paragraph 22 Repealed
  170. 23Paragraph 23 Repealed
  171. 24Paragraph 24 Repealed
  172. 25Paragraph 25 Repealed
  173. 26Paragraph 26 Repealed
  174. 27Paragraph 27 Repealed
  175. 28Paragraph 28 Repealed
  176. 29Paragraph 29 Repealed
  177. 30Paragraph 30 Repealed
  178. 31Paragraph 31 Repealed
  179. 32Paragraph 32 Repealed
  180. 33Paragraph 33 Repealed
  181. 34Paragraph 34 Repealed
  182. 35Paragraph 35 Repealed
  183. 36Paragraph 36 Repealed
  184. 37Paragraph 37 Repealed
  185. 38Paragraph 38 Repealed
  186. School Standards and Framework Act 1998 (c. 31)
  187. 39Paragraph 39
  188. 40Paragraph 40 Repealed
  189. 41Paragraph 41
  190. Government of Wales Act 1998 (c. 38)
  191. 42Paragraph 42
  192. 43Paragraph 43 Repealed
  193. 44Paragraph 44
  194. 45Paragraph 45 Repealed
  195. 46Paragraph 46
  196. 47Paragraph 47
  197. 48Paragraph 48
  198. 49Paragraph 49
  199. 50Paragraph 50
  200. 51Paragraph 51
  201. Local Government Act 2000 (c. 22)
  202. 52Paragraph 52
  203. 53Paragraph 53
  204. 54Paragraph 54 Repealed
  205. 55Paragraph 55
  206. Health (Wales) Act 2003 (c. 4)
  207. 56Paragraph 56
  208. Health and Social Care (Community Health and Standards) Act 2003 (c. 43)
  209. 57Paragraph 57
  210. 58Paragraph 58
  211. 59Paragraph 59
  212. 60Paragraph 60
  213. 61Paragraph 61
  214. Schedule 3: Transfer schemes
  215. Preparation of transfer schemes
  216. 1Paragraph 1
  217. 2Paragraph 2
  218. Transfer of employees
  219. 3Paragraph 3
  220. 4Paragraph 4
  221. Continuity
  222. 5Paragraph 5
  223. Schedule 4Repeals