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Public Audit (Wales) Act 2013

2013 anaw 3 · Enacted 29 April 2013 · 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 1 October 2026.

See the changes not yet applied
ProvisionChangeMade by
s. 11(2)omittedLocal Government and Elections (Wales) Act 2021 s. 170(2)(b)(i)
Sch. 4 para. 83-88 and cross-headingomittedLocal Government and Elections (Wales) Act 2021 s. 170(2)(b)(ii)

An Act of the National Assembly for Wales to make provision reforming audit arrangements in Wales; continuing the office of Auditor General for Wales and creating a new body to be known as the Wales Audit Office; providing for the Auditor General for Wales to audit local government bodies in Wales; and for connected purposes.

[29 April 2013]

Having been passed by the National Assembly for Wales and having received the assent of Her Majesty, it is enacted as follows:

Contents

  1. Introduction
  2. 1Overview
  3. Part 1: AUDITOR GENERAL FOR WALES
  4. Chapter 1: THE OFFICE OF AUDITOR GENERAL FOR WALES
  5. 2Office of Auditor General for Wales
  6. 3Resignation or removal
  7. 4Disqualification
  8. 5Employment etc of former Auditor General
  9. 6Status etc
  10. 7Remuneration
  11. Chapter 2: AUDITOR GENERAL'S FUNCTIONS
  12. General provision about the exercise of the Auditor General's functions etc
  13. 8How functions are to be exercised
  14. 9Supplementary powers
  15. 10Code of audit practice
  16. Functions relating to local government
  17. 11Audit of local government bodies
  18. Provision relating to the transfer of supervisory functions of the Welsh Ministers
  19. 12Transfer etc of supervisory functions of Welsh Ministers: consultation
  20. Part 2: THE WALES AUDIT OFFICE AND ITS RELATIONSHIP WITH THE AUDITOR GENERAL
  21. Chapter 1: THE WALES AUDIT OFFICE
  22. 13Incorporation of Wales Audit Office
  23. 14Powers
  24. 15Efficiency
  25. Chapter 2: RELATIONSHIP BETWEEN THE AUDITOR GENERAL AND THE WAO
  26. General
  27. 16Relationship with the Auditor General
  28. 17WAO to monitor and provide advice
  29. 18Delegation and joint exercise of functions of the Auditor General
  30. Provision of services
  31. 19Provision of services
  32. Income and expenses
  33. 20Expenditure
  34. 21Provision of resources for Auditor General's functions
  35. 22Borrowing
  36. Fees
  37. 23General provision relating to fees
  38. 24Scheme for charging fees
  39. Annual plan
  40. 25Annual plan
  41. 26Annual plan: National Assembly
  42. 27Annual plan: effect
  43. Part 3: MISCELLANEOUS AND GENERAL
  44. 28Functions of the National Assembly
  45. 29Indemnification
  46. 29AWorking with the Public Services Ombudsman for Wales
  47. 30Orders
  48. 31Directions
  49. 32Interpretation
  50. 33Transitional, supplementary and saving provisions etc
  51. 34Minor and consequential amendments
  52. 35Commencement
  53. 36Short title
  54. Schedule 1: Incorporation of Wales Audit Office
  55. Part 1: MEMBERSHIP AND STATUS
  56. Membership
  57. 1Paragraph 1
  58. Appointment of non-executive and employee members
  59. 2Paragraph 2
  60. Status
  61. 3Paragraph 3
  62. Part 2: NON-EXECUTIVE MEMBERS
  63. Appointment of non-executive members
  64. 4Paragraph 4
  65. Appointment of chair of the WAO
  66. 5Paragraph 5
  67. Period of appointment and re-appointment
  68. 6Paragraph 6
  69. Remuneration arrangements
  70. 7Paragraph 7
  71. Other terms of appointment
  72. 8Paragraph 8
  73. Consultation
  74. 9Paragraph 9
  75. Termination of appointments
  76. 10Paragraph 10
  77. 11Paragraph 11
  78. 12Paragraph 12
  79. Part 3: AUDITOR GENERAL
  80. Additional remuneration of the Auditor General
  81. 13Paragraph 13
  82. Part 4: EMPLOYEE MEMBERS
  83. Appointment
  84. 14Paragraph 14
  85. The appointed member
  86. 15Paragraph 15
  87. The elected members
  88. 16Paragraph 16
  89. Terms of appointment
  90. 17Paragraph 17
  91. Other terms of appointment
  92. 18Paragraph 18
  93. Termination of appointments
  94. 19Paragraph 19
  95. 20Paragraph 20
  96. 21Paragraph 21
  97. Part 5: EMPLOYEES
  98. Appointment
  99. 22Paragraph 22
  100. Status
  101. 23Paragraph 23
  102. 24Paragraph 24
  103. Remuneration arrangements
  104. 25Paragraph 25
  105. Part 6: DISQUALIFICATION AS MEMBER OF, OR EMPLOYEE OF, THE WAO
  106. 26Paragraph 26
  107. Part 7: PROCEDURAL RULES
  108. General
  109. 27Paragraph 27
  110. Quorum for WAO meetings
  111. 28Paragraph 28
  112. Committees
  113. 29Paragraph 29
  114. Ballots
  115. 30Paragraph 30
  116. Part 8: OTHER MATTERS
  117. Validity
  118. 31Paragraph 31
  119. Delegation of functions
  120. 32Paragraph 32
  121. WAO accounts
  122. 33Paragraph 33
  123. Audit etc of the WAO
  124. 34Paragraph 34
  125. 35Paragraph 35
  126. Documentary evidence
  127. 36Paragraph 36
  128. Schedule 2: Relationship between the Auditor General and the WAO
  129. Part 1: CODE OF PRACTICE
  130. Preparation and approval etc
  131. 1Paragraph 1
  132. Content
  133. 2Paragraph 2
  134. Part 2: REPORTS AND DOCUMENTS
  135. Reports
  136. 3Paragraph 3
  137. Documents and information
  138. 4Paragraph 4
  139. Part 3: TEMPORARY EXERCISE OF THE FUNCTIONS OF AUDITOR GENERAL BY ANOTHER PERSON
  140. 5Paragraph 5
  141. 6Paragraph 6
  142. 7Paragraph 7
  143. 8Paragraph 8
  144. 9Paragraph 9
  145. 10Paragraph 10
  146. 11Paragraph 11
  147. 12Paragraph 12
  148. 13Paragraph 13
  149. 14Paragraph 14
  150. Schedule 3: Transitional, supplementary and saving provisions
  151. Part 1: THE AUDITOR GENERAL
  152. Previous Auditor General to continue to be Auditor General
  153. 1Paragraph 1
  154. Savings for auditors appointed under section 13 of the Public Audit (Wales) Act 2004
  155. 2Paragraph 2
  156. Savings in respect of restrictions on disclosure of information
  157. 3Paragraph 3
  158. Part 2: THE WAO
  159. WAO's procedural rules before rules are made under paragraph 27 of Schedule 1
  160. 4Paragraph 4
  161. Part 3: TRANSFER OF FUNCTIONS ETC
  162. Transfer of staff
  163. 5Paragraph 5
  164. Variation of employment contracts
  165. 6Paragraph 6
  166. Collective agreements
  167. 7Paragraph 7
  168. Trade union recognition
  169. 8Paragraph 8
  170. Dismissal in relation to transfer
  171. 9Paragraph 9
  172. Transfer of other property, rights and liabilities
  173. 10Paragraph 10
  174. 11Paragraph 11
  175. Criminal liability of the Auditor General
  176. 12Paragraph 12
  177. Indemnification
  178. 13Paragraph 13
  179. Schedule 4: Minor and consequential amendments
  180. Superannuation Act 1972
  181. 1Paragraph 1
  182. Finance Act 1989
  183. 2Paragraph 2
  184. Social Security Administration Act 1992
  185. 3Paragraph 3
  186. Education Act 1997
  187. 4Paragraph 4
  188. Government of Wales Act 1998
  189. 5Paragraph 5
  190. 6Paragraph 6
  191. 7Paragraph 7
  192. 8Paragraph 8
  193. Local Government Act 1999
  194. 9Paragraph 9
  195. 10Paragraph 10
  196. 11Paragraph 11
  197. 12Paragraph 12
  198. 13Paragraph 13
  199. 14Paragraph 14
  200. 15Paragraph 15
  201. 16Paragraph 16
  202. Freedom of Information Act 2000
  203. 17Paragraph 17
  204. 18Paragraph 18
  205. 19Paragraph 19
  206. Public Audit (Wales) Act 2004
  207. 20Paragraph 20
  208. 21Paragraph 21
  209. 22Paragraph 22
  210. 23Paragraph 23
  211. 24Paragraph 24
  212. 25Paragraph 25
  213. 26Paragraph 26
  214. 27Paragraph 27
  215. 28Paragraph 28
  216. 29Paragraph 29
  217. 30Paragraph 30
  218. 31Paragraph 31
  219. 32Paragraph 32
  220. 33Paragraph 33
  221. 34Paragraph 34
  222. 35Paragraph 35
  223. 36Paragraph 36
  224. 37Paragraph 37
  225. 38Paragraph 38
  226. 39Paragraph 39
  227. 40Paragraph 40
  228. 41Paragraph 41
  229. 42Paragraph 42
  230. 43Paragraph 43
  231. 44Paragraph 44
  232. 45Paragraph 45
  233. 46Paragraph 46
  234. 47Paragraph 47
  235. 48Paragraph 48
  236. 49Paragraph 49
  237. 50Paragraph 50
  238. 51Paragraph 51
  239. 52Paragraph 52
  240. 53Paragraph 53
  241. 54Paragraph 54
  242. 55Paragraph 55
  243. 56Paragraph 56
  244. 57Paragraph 57
  245. 58Paragraph 58
  246. 59Paragraph 59
  247. 60Paragraph 60
  248. 61Paragraph 61
  249. 62Paragraph 62
  250. 63Paragraph 63
  251. 64Paragraph 64
  252. 65Paragraph 65
  253. 66Paragraph 66
  254. 67Paragraph 67
  255. 68Paragraph 68
  256. 69Paragraph 69
  257. Government of Wales Act 2006
  258. 70Paragraph 70
  259. 71Paragraph 71
  260. 72Paragraph 72
  261. 73Paragraph 73
  262. 74Paragraph 74
  263. 75Paragraph 75
  264. 76Paragraph 76
  265. 77Paragraph 77
  266. 78Paragraph 78 Repealed
  267. 79Paragraph 79
  268. Companies Act 2006
  269. 80Paragraph 80
  270. 81Paragraph 81
  271. 82Paragraph 82
  272. Local Government (Wales) Measure 2009
  273. 83Paragraph 83
  274. 84Paragraph 84
  275. 85Paragraph 85
  276. 86Paragraph 86
  277. 87Paragraph 87
  278. 88Paragraph 88
  279. Local Democracy, Economic Development and Construction Act 2009
  280. 89Paragraph 89
  281. 90Paragraph 90
  282. 91Paragraph 91
  283. Equality Act 2010
  284. 92Paragraph 92